Modification History
Release |
TP Version |
Comments |
3 |
PSP12V1 |
Unit descriptor edited. |
2 |
PSP04V4.2. |
Layout adjusted. No changes to content. |
1 |
PSP04V4.1 |
Primary release. |
Unit Descriptor
This unit covers the knowledge and skills to administer levies, fines and other taxes.
In practice, administering levies, fines and other taxes overlaps with other generalist or specialist work activities, such as acting ethically, applying government processes, communicating, and gathering and analysing information. Co-assessment with units of competency addressing these other activities could be considered.
No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
Application of the Unit
In the workplace, staff typically confirm and evaluate situations where levies, fines and other taxes apply; apply criteria and exemptions contained in legislation, regulations, rulings and Commissioner's practices; and evaluate requests for exemptions, concessions, remissions and reductions if applicable.
Staff require a sound knowledge of the legislative requirements related to levies, fines and other taxes and the skill to apply rates (sliding scale or otherwise) or penalties to determine amounts payable. In addition, they must deal with complaints and enquiries, providing information and explanation of both the assessment and any further action customers may take if dissatisfied with the decision.
Licensing/Regulatory Information
Not applicable.
Pre-Requisites
Not applicable.
Employability Skills Information
This unit contains employability skills.
Elements and Performance Criteria Pre-Content
Elements are the essential outcomes of the unit of competency. |
Performance criteria describe the required performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range statement. Assessment of performance is to be consistent with the evidence guide. |
Elements and Performance Criteria
ELEMENT |
PERFORMANCE CRITERIA |
1 . Assess liability for payment of levies , fines and other taxes |
1.1 Situations that attract imposition of levies, fines and other taxes are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices . 1.2 Exemptions are identified or confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 1.3 Situations are identified where concessions, or remission of or reduction in liability may apply. 1.4 Facts applicable to situation are confirmed and evaluated. 1.5 Criteria for assessing liability are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices. |
2 . Determine amount payable |
2.1 Information and schedules are located and consulted to determine rate, penalty or interest applicable. 2.2 Exemptions, remissions or reductions are applied in accordance with legislation, regulations, rulings, Commissioner's practices and relevant case law. 2.3 Applicable rates are applied in accordance with legislation and regulations, to confirm assessments of liability. 2.4 Documentary requirements are completed in accordance with legislation and organisational procedures. |
3 . Deal with enquiries and complaints |
3.1 Enquiries are dealt with in accordance with organisational procedures. 3.2 Payment options, due dates and record-keeping requirements are explained, tailoring communication to suit diverse customer needs. 3.3 Complaints are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures. 3.4 If customers are dissatisfied with a decision, their rights to have decision reviewed are explained in accordance with organisational procedures. |
Required Skills and Knowledge
This section describes the essential skills and knowledge and their level, required for this unit. |
Required skills : Look for evidence that confirms skills in:
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Required knowledge : Look for evidence that confirms knowledge and understanding of:
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Evidence Guide
The Evidence Guide specifies the evidence required to demonstrate achievement in the unit of competency as a whole. It must be read in conjunction with the unit descriptor, performance criteria, The range statement and the Assessment Guidelines for the Public Sector Training Package. |
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Units to be assessed together |
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
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Overview of evidence requirements |
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment. |
Resources required to carry out assessment |
These resources include:
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Where and how to assess evidence |
Valid assessment of this unit requires:
Assessment methods should reflect but not exceed workplace demands, such as literacy, and the needs of individuals who might be disadvantaged. Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace and/or training courses and may include a combination of two or more of:
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment. |
For consistency of assessment |
Evidence must be gathered over time in a range of contexts to ensure the person can achieve the unit outcome and apply the competency in different situations or environments. |
Range Statement
The range statement provides information about the context in which the unit of competency is carried out. The variables cater for differences between States and Territories and the Commonwealth, and between organisations and workplaces. They allow for different work requirements, work practices and knowledge. The range statement also provides a focus for assessment. It relates to the unit as a whole. Text in bold italics in the Performance criteria is explained here. |
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Levies , fines and other taxes may include: |
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Rulings may include: |
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Commissioner's practices may include: |
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Exemptions may include: |
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Remissions or reductions may include: |
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Documentary requirements may include: |
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Complaints may include: |
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Unit Sector(s)
Not applicable.
Competency field
Revenue Administration.