Public Sector - Draft 2

PSPREV006 Evaluate returns-based taxes_validation

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Unit application and prerequisites

UNIT CODE

PSPREV006

UNIT TITLE

Evaluate returns-based taxes

APPLICATION

This unit describes the performance outcomes, skills and knowledge required to evaluate returns-based taxes.

 

This unit applies to those working to evaluate returns-based taxes. Those undertaking this unit would work independently, performing complex tasks in familiar contexts.

 

The skills in this unit must be applied in accordance with Commonwealth and State or Territory legislation, Australian standards and industry codes of practice.

 

No occupational licensing, certification or specific legislative or certificate requirements apply to this unit at the time of publication.

PREREQUISITE UNIT

Nil

COMPETENCY FIELD

Revenue administration

UNIT SECTOR

 

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Elements and performance criteria

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element.

  1. Confirm key features of returns-based taxes
    1. Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
    2. Clarify purpose and scope of returns-based taxes.
    3. Confirm registration, cancellation and maintenance of customer data.
  1. Process enquiries relating to returns-based taxes
    1. Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.
    2. Identify and communicate taxable thresholds and current rates of taxation to customers.
    3. Explain requirements for lodgement of returns and payment of taxes.
    4. Defer complex enquiries, if necessary, until information can be clarified, confirmed or referred to senior and specialist staff.
    5. Provide clear information to customers to enable them to understand their tax obligations.
  1. Assess returns
    1. Confirm returns and payment as correct, and deal with returns.
    2. Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.
    3. Obtain and complete formal records for returns requiring further investigation and refer for further action.
    4. Process refunds where over-payments are received.
  1. Deal with complaints
    1. Deal with complaints by taxpayers and record and notify of decisions.
    2. Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.
    3. Deal with complaints relating to deficiencies in operational systems.

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Foundation skills

FOUNDATION SKILLS

Foundation skills essential to performance in this unit, but not explicit in the performance criteria are listed here, along with a brief context statement.

SKILLS

DESCRIPTION

Reading skills to:

  • read complex and formal documents and apply them to the assessment of returns-based taxes.

UNIT MAPPING INFORMATION

Release 1: Supersedes and is equivalent to PSPREV006 Evaluate returns-based taxes.

LINKS

Companion Volume Implementation Guide

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Performance evidence

TITLE

Assessment Requirements for PSPREV006 Evaluate returns-based taxes

PERFORMANCE EVIDENCE

Evidence of the ability to complete tasks outlined in elements and performance criteria of this unit in the context of the job role, and on at least one occasion:

  • research and maintain information related to returns-based taxes
  • identify clerical, numerical and other errors
  • communicate with others involving exchanges of complex information relating to returns-based taxes
  • provide clear information to customers about their obligations and tax liabilities
  • use technology to conduct research, make enquiries, review available data, access legislative requirements and record outcomes.

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Knowledge evidence

KNOWLEDGE EVIDENCE

Demonstrated knowledge required to complete the tasks outlined in elements and performance criteria of this unit:

  • legislation, regulations, rulings and Commissioner’s practices relating to returns-based taxes
  • taxable items and/or elements, liability, deductions or exemptions under the legislation
  • taxable thresholds for returns-based tax and the application of sliding scales
  • legislative decision-making process
  • confidentiality provisions.

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Assessment conditions

ASSESSMENT CONDITIONS

Skills must be demonstrated in either a:

  • workplace environment or
  • simulated environment.

 

Simulated assessment environments must simulate the real-life working environment where the skills and knowledge within this unit would be utilised, with all the relevant equipment and resources of that working environment.

 

Assessment must ensure access to:

  • government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to returns-based taxes
  • organisational procedures and protocols relating to returns-based taxes
  • scenarios and case studies to capture the range of situations likely to be encountered when evaluating returns-based taxes
  • access to relevant systems.

 

Assessors must satisfy the Standards for Registered Training Organisations’ requirements for assessors.

LINKS

Companion Volume Implementation Guide

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