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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
  2. Calculate taxes, fees and charges
  3. Complete transaction records
  4. Assess goods and documents for duty and tax liability
  5. Calculate taxes, fees and charges
  6. Complete transaction records

Required Skills

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

Skill requirements

Look for evidence that confirms skills in

determining the correct rate to be applied to the full range of goodsservices

accurately calculating monies owed on a range of goodsservices

applying accurate recordkeeping

validating claims and documents

using packagessystems including relevant mainframe and PCbased packages in assessing amounts payable

applying decision making using sound judgment

communicating with diverse audiences conveying sometimes complex information orally and in writing

responding to diversity including gender and disability

Knowledge requirements

Look for evidence that confirms knowledge and understanding of

legislation policy procedures guidelines protocols and procedures relating to the calculation of taxes fees and charges

jurisdictional valuesethics and codes of conduct

equity and diversity principles

valuation methods

workplace and industry environment

public sector legislation and procedures such as occupational health and safety and environment

Evidence Required

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

Prerequisite units that must be achieved prior to this unitNil

Corequisite units that must be assessed with this unitNil

Coassessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include but are not limited to

PSPETHCB Uphold the values and principles of public service

PSPETHC301B Uphold the values and principles of public service

PSPGOVB Work effectively in the organisation

PSPGOV301B Work effectively in the organisation

PSPGOVB Contribute to workgroup activities

PSPGOV302B Contribute to workgroup activities

PSPGOVB Access and use resources and financial systems

PSPGOV305B Access and use resources and financial systems

PSPGOVB Organise workplace information

PSPGOV307B Organise workplace information

PSPLEGNB Comply with legislation in the public sector

PSPLEGN301B Comply with legislation in the public sector

PSPOHSA Contribute to workplace safety

PSPOHS301A Contribute to workplace safety

Overview of evidence requirements

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

the knowledge requirements of this unit

the skill requirements of this unit

application of the Employability Skills as they relate to this unit see Employability Summaries in Qualifications Framework

calculation of taxes fees and charges in a range of or more contexts or occasions over time

Resources required to carry out assessment

These resources include

legislation policy procedures and guidelines relating to the calculation of taxes fees and charges

case studies and workplace scenarios to capture the range of situations likely to be encountered when calculating taxes fees and charges

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 calculating taxes fees and charges including coping with difficulties irregularities and breakdowns in routine

calculation of taxes fees and charges in a range of or more contexts or occasions over time

Assessment methods should reflect workplace demands such as literacy and the needs of particular groups such as

people with disabilities

people from culturally and linguistically diverse backgrounds

Aboriginal and Torres Strait Islander people

women

young people

older people

people in rural and remote locations

Assessment methods suitable for valid and reliable assessment of this competency may include but are not limited to a combination of or more of

case studies

portfolios

questioning

scenarios

simulation or role plays

authenticated evidence from the workplace andor training courses

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 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 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.

Goods may include:

air and sea cargo

hand-held cabin baggage

passenger and crew baggage

'per favor' items

postal items

unaccompanied baggage

bulk and @@ontainerized products

ballast water

Legislation, organisational guidelines and procedures may include:

enabling and allied legislation and regulations, such as:

Customs Act 1901 and regulations

Customs Tariff Act 1995

Quarantine Act 1908 and regulations

Imported Foods Control Act 1992 and regulations

Export Control Act 1982 and regulations

A New Tax System (Goods and Services Tax) Act 1999

A New Tax System (Wine Equalisation Tax) Act 1999

A New Tax System (Luxury Car Tax) Act 1999

organisational policies and procedures

work area standard operating procedures/work instructions

procedures manuals

occupational health and safety and environment legislation and guidelines

Taxes, fees and charges may include:

tariffs

duty

penalties

infringement notices

taxes, such as:

Goods and Services Tax (GST)

Wine Equalisation Tax (WET)

Luxury Car Tax (LCT)

fees for service, such as:

treatment and return to sender charges

document charges

fees associated with import directions

inspection charges

pratique fees

Value of the goods may include:

value of the taxable import (VOTI)

customs value

prescribed weight

Liability to pay includes consideration of:

possible tax exemptions

possible customs exemptions

who has liability (ie owner or packer)

Rate may take account of:

charging guidelines

legislated penalty units

origin of the goods

applicable concessions

correct tariff classification

Relevant systems or packages may include:

specific 'ready reckoners'

revenue systems

Dutycalc

COMPILE

AIMS

EXDOC

VMS

Records of transactions may include:

informal clearance documents (ICD)

customs entry

invoice

demand for payment

record of credit payment

other forms of receipt