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 liability for payment of levies, fines and other taxes | 1.1 Identify and confirm situations that attract imposition of levies, fines and other taxes. 1.2 Identify and confirm exemptions. 1.3 Identify situations where concessions, or remission of or reduction in liability may apply. 1.4 Confirm and evaluate facts applicable to situation. 1.5 Identify and apply criteria for assessing liability. |
2. Determine amount payable | 2.1 Locate and consult information and schedules to determine rate, penalty or interest applicable. 2.2 Apply exemptions, remissions or reductions. 2.3 Apply applicable rates to confirm assessments of liability. 2.4 Complete documentary requirements. |
3. Deal with enquiries and complaints | 3.1 Deal with enquiries. 3.2 Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs. 3.3 Deal with complaints, record and notify decisions. 3.4 Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision. |
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.
navigating complex legislation, judicial decisions, rulings, Commissioner’s practices and related materials and applying them to situations relating to levies, fines and other taxes
researching information related to application of levies, fines and other taxes
numeracy to confirm accuracy of assessments
communicating with others involving exchanges of complex information relating to liability, exemptions, remissions and reductions
using technology to locate requirements and schedules, conduct research, make enquiries, review available data, access legislative requirements and record outcomes
applying environmental, sustainability and work health and safety procedures to administrative work and when dealing with customers
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.
legislation, regulations, rulings and Commissioner’s practices relating to levies, fines and other taxes
situations where levies, fines and other taxes apply
liability, exemptions, remissions and reductions relevant to different levies, fines and other taxes
application of sliding scales or other structures of rates for levies, fines and other taxes
legislative decision making process
confidentiality provisions
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.