Assessor Resource

PSPREV409A
Administer levies, fines and other taxes

Assessment tool

Version 1.0
Issue Date: May 2024


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.

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.

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

Prerequisites

Not applicable.

Employability Skills

This unit contains employability skills.



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.

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.

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:

PSPETHC401A Uphold and support the values and principles of public service

PSPGOV402B Deliver and monitor service to clients

PSPGOV422A Apply government processes

PSPGOV412A Use advanced workplace communication strategies

PSPGOV406B Gather and analyse information.

Overview of evidence requirements

In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:

knowledge requirements of this unit

skill requirements of this unit

application of employability skills as they relate to this unit.

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:

government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to levies, fines and other taxes

organisational procedures and protocols relating to levies, fines and other taxes

scenarios and case studies to capture the range of situations likely to be encountered when administering levies, fines and other taxes

access to relevant systems.

Where and how to assess evidence

Valid assessment of this unit requires:

a workplace environment or one that closely resembles normal work practice and replicates the range of conditions likely to be encountered when administering levies, fines and other taxes, including coping with difficulties, irregularities and breakdowns in routine

administration of levies, fines and other taxes relating to a range of three or more contexts or occasions, over time.

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:

workplace projects

simulation or role plays

case studies and scenarios

observation

portfolios.

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.

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.

This section describes the essential skills and knowledge and their level, required for this unit.

Required skills:

Look for evidence that confirms skills in:

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

dealing with complaints and difficult customers

using technology to locate requirements and schedules, conduct research, make enquiries, review available data, access legislative requirements and record outcomes

responding to diversity, including gender and disability, in the context of dealing with requirements of levies, fines and other taxes (this may involve accessing interpreter services if necessary)

applying environmental, sustainability and occupational health and safety procedures to administrative work and when dealing with customers

Required knowledge:

Look for evidence that confirms knowledge and understanding of:

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

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.

Levies, fines and other taxes may include:

community ambulance cover levy

fire services levy

emergency services levy

fire and emergency services levy

health insurance levy

Medicare levy

agricultural protection scheme

parking space levy

metropolitan regional improvement tax

city centre marketing and improvement levy

fuel subsidies

speeding fines

red light camera fines

parking fines

council infringement fines

court imposed fines

Rulings may include:

revenue rulings

tax rulings

public rulings

circulars

Commissioner's determinations

Commissioner's practices may include:

practices designated by Commissioner of Revenue or Australian Taxation Commissioner

Commissioner's Guidelines and Circulars

practice directions

public guidelines

public practices

Treasurer's directions

business rules

circulars

operating policies

technical and procedural instructions

Exemptions may include:

threshold exemptions

pensioner exemptions

farming shed exemptions

pump exemptions

exemptions under retail parking levy

Remissions or reductions may include:

land usage

regional area

single farming enterprise

contiguous land

concessions

business rules

reasonable care

matters beyond control of customer

first offence applications

driving offences

government remissions

Documentary requirements may include:

record keeping

report writing

correspondence

approved forms

required supporting documentation

photographic evidence

speed and traffic light cameras

imaging of returns and correspondence

formal notices of service to produce (for court proceedings)

Complaints may include:

objections, e.g. those relating to community ambulance levy

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
Situations that attract imposition of levies, fines and other taxes are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 
Exemptions are identified or confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 
Situations are identified where concessions, or remission of or reduction in liability may apply. 
Facts applicable to situation are confirmed and evaluated. 
Criteria for assessing liability are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices. 
Information and schedules are located and consulted to determine rate, penalty or interest applicable. 
Exemptions, remissions or reductions are applied in accordance with legislation, regulations, rulings, Commissioner's practices and relevant case law. 
Applicable rates are applied in accordance with legislation and regulations, to confirm assessments of liability. 
Documentary requirements are completed in accordance with legislation and organisational procedures. 
Enquiries are dealt with in accordance with organisational procedures. 
Payment options, due dates and record-keeping requirements are explained, tailoring communication to suit diverse customer needs. 
Complaints are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures. 
If customers are dissatisfied with a decision, their rights to have decision reviewed are explained in accordance with organisational procedures. 

Forms

Assessment Cover Sheet

PSPREV409A - Administer levies, fines and other taxes
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

PSPREV409A - Administer levies, fines and other taxes

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: