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Unit of competency details

PSPBDR005 - Calculate taxes, fees and charges (Release 1)

Summary

Usage recommendation:
Current
Mapping:
MappingNotesDate
Supersedes and is equivalent to PSPBORD305A - Calculate taxes, fees and chargesUnit code updated. Content and formatting updated to comply with the new standards. All PC transitioned from passive to active voice. Assessment Requirements created drawing upon specified assessment information from superseded unit. 06/Mar/2016

Release Status:
Current
Releases:
ReleaseRelease date
1 1 (this release) 07/Mar/2016


Training packages that include this unit

Classifications

SchemeCodeClassification value
ASCED Module/Unit of Competency Field of Education Identifier 090911 Taxation Law  

Classification history

SchemeCodeClassification valueStart dateEnd date
ASCED Module/Unit of Competency Field of Education Identifier 090911 Taxation Law  09/Aug/2016 
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Unit Of competency

Modification History

Release

Comments

1

This unit was released in PSP Public Sector Training Package release 1.0 and meets the Standards for Training Packages.

This unit supersedes and is equivalent to PSPBORD305A Calculate taxes, fees and charges.

  • Unit code updated
  • Content and formatting updated to comply with the new standards
  • All PC transitioned from passive to active voice

Application

This unit describes the skills required to determine liability to pay taxes, fees and charges and calculate amounts payable. It includes assessing goods and documents for liability; calculating taxes, fees and charges; and completing transaction records.

This unit applies to those working with goods and documents where taxes may be applicable.

The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.

Those undertaking this unit would work independently, performing routine tasks in a familiar context.

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

Competency Field

Border protection

Elements and Performance Criteria

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Assess goods and documents for duty and tax liability 

1.1 Examine goods and documents.

1.2 Determine class of taxes, fees or charges.

1.3 Determine the value.

1.4 Determine liability to pay taxes, fees and charges.

1.5 Determine the rate of taxes, fees and charges.

2. Calculate taxes, fees and charges 

2.1 Use relevant systems to assess amounts payable.

2.2 Make calculations accurately and check for consistency

3. Complete transaction records 

3.1 Complete records of transaction clearly and accurately, and identify all relevant information.

3.2 Issue transaction records in accordance with standard operating procedures.

3.3 Retain and store copies of transaction records.

Foundation Skills

Foundation skills are embedded within the elements and performance criteria of this unit.

Unit Mapping Information

This unit supersedes and is equivalent to PSPBORD305A Calculate taxes, fees and charges.

Links

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

 

Assessment requirements

Modification History

Release

Comments

1

These Assessment Requirements were released in PSP Public Sector Training Package release 1.0 and meet the Standards for Training Packages.

  • Assessment Requirements created drawing upon specified assessment information from superseded unit

Performance Evidence

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the candidate must demonstrate evidence of performance of the following on at least one occasion.

  • determining the correct rate to be applied
  • calculating monies owed
  • applying accurate recordkeeping
  • validating claims and documents
  • using packages/systems (including relevant mainframe and PC based packages) in assessing amounts payable
  • applying decision making using sound judgment
  • communicating with diverse audiences, conveying sometimes complex information orally and in writing

Knowledge Evidence

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the depth of knowledge demonstrated must be appropriate to the job context of the candidate.

  • public sector legislation including work health and safety and environment, policy, procedures, guidelines, protocols and procedures relating to the calculation of taxes, fees and charges
  • jurisdictional values/ethics and codes of conduct
  • valuation methods
  • workplace and industry environment

Assessment Conditions

This unit contains no specific industry-mandated assessment conditions. Guidance on suggested and recommended conditions and methods can be found in the Implementation Guide.

Assessors must satisfy the NVR/AQTF mandatory competency requirements for assessors.

Links

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623