Assessor Resource

PSPBDR005
Calculate taxes, fees and charges

Assessment tool

Version 1.0
Issue Date: April 2024


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.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

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.

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

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

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.

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

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.

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

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

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.
Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Examine goods and documents. 
Determine class of taxes, fees or charges. 
Determine the value. 
Determine liability to pay taxes, fees and charges. 
Determine the rate of taxes, fees and charges. 
Use relevant systems to assess amounts payable. 
Make calculations accurately and check for consistency 
Complete records of transaction clearly and accurately, and identify all relevant information. 
Issue transaction records in accordance with standard operating procedures. 
Retain and store copies of transaction records. 
Examine goods and documents. 
Determine class of taxes, fees or charges. 
Determine the value. 
Determine liability to pay taxes, fees and charges. 
Determine the rate of taxes, fees and charges. 
Use relevant systems to assess amounts payable. 
Make calculations accurately and check for consistency 
Complete records of transaction clearly and accurately, and identify all relevant information. 
Issue transaction records in accordance with standard operating procedures. 
Retain and store copies of transaction records. 

Forms

Assessment Cover Sheet

PSPBDR005 - Calculate taxes, fees and charges
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

PSPBDR005 - Calculate taxes, fees and charges

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: