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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. Confirm key features of returns-based taxes
   • Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
   • Clarify purpose and scope of returns-based taxes.
   • Confirm registration, cancellation and maintenance of customer data.
2. Process enquiries relating to returns-based taxes
   • Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.
   • Identify and communicate taxable thresholds and current rates of taxation to customers.
   • Explain requirements for lodgement of returns and payment of taxes.
   • Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.
   • Provide clear information to customers to enable them to understand their tax obligations.
3. Assess returns
   • Confirm returns and payment as correct, and deal with returns.
   • Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.
   • Obtain and complete formal records for returns requiring further investigation, and refer for further action.
   • Process refunds where over-payments are received.
4. Deal with complaints
   • Deal with complaints by taxpayers and record and notify of decisions.
   • Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.
   • Deal with complaints relating to deficiencies in operational systems.
5. Confirm key features of returns-based taxes
   • Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
   • Clarify purpose and scope of returns-based taxes.
   • Confirm registration, cancellation and maintenance of customer data.
6. Process enquiries relating to returns-based taxes
   • Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.
   • Identify and communicate taxable thresholds and current rates of taxation to customers.
   • Explain requirements for lodgement of returns and payment of taxes.
   • Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.
   • Provide clear information to customers to enable them to understand their tax obligations.
7. Assess returns
   • Confirm returns and payment as correct, and deal with returns.
   • Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.
   • Obtain and complete formal records for returns requiring further investigation, and refer for further action.
   • Process refunds where over-payments are received.
8. Deal with complaints
   • Deal with complaints by taxpayers and record and notify of decisions.
   • Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.
   • Deal with complaints relating to deficiencies in operational systems.

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.

navigating complex and formal documents and applying them to the assessment of returns-based taxes

researching and maintaining information related to returns-based taxes

identifying clerical, numerical and other errors

communicating with others involving exchanges of complex information relating to returns-based taxes

providing clear information to customers about their obligations and tax liabilities

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

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

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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.

legislation, regulations, rulings and Commissioner’s practices relating to returns-based taxes

taxable items and/or elements, liability, deductions or exemptions under the legislation

taxable thresholds for returns-based tax and the application of sliding scales

legislative decision-making process

confidentiality provisions

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