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Follow the links below to find material targeted to the unit's elements, performance criteria, required skills and knowledge

Elements and Performance Criteria

1. Assess goods and documents for duty and tax liability
   • 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.
2. Calculate taxes, fees and charges
   • Use relevant systems to assess amounts payable.
   • Make calculations accurately and check for consistency
3. Complete transaction records
   • 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.
4. Assess goods and documents for duty and tax liability
   • 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.
5. Calculate taxes, fees and charges
   • Use relevant systems to assess amounts payable.
   • Make calculations accurately and check for consistency
6. Complete transaction records
   • 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.

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

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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

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