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Elements and Performance Criteria

1. Assess liability for payment of levies, fines and other taxes
   • Identify and confirm situations that attract imposition of levies, fines and other taxes.
   • Identify and confirm exemptions.
   • Identify situations where concessions, or remission of or reduction in liability may apply.
   • Confirm and evaluate facts applicable to situation.
   • Identify and apply criteria for assessing liability.
2. Determine amount payable
   • Locate and consult information and schedules to determine rate, penalty or interest applicable.
   • Apply exemptions, remissions or reductions.
   • Apply applicable rates to confirm assessments of liability.
   • Complete documentary requirements.
3. Deal with enquiries and complaints
   • Deal with enquiries.
   • Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs.
   • Deal with complaints, record and notify decisions.
   • Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision.
4. Assess liability for payment of levies, fines and other taxes
   • Identify and confirm situations that attract imposition of levies, fines and other taxes.
   • Identify and confirm exemptions.
   • Identify situations where concessions, or remission of or reduction in liability may apply.
   • Confirm and evaluate facts applicable to situation.
   • Identify and apply criteria for assessing liability.
5. Determine amount payable
   • Locate and consult information and schedules to determine rate, penalty or interest applicable.
   • Apply exemptions, remissions or reductions.
   • Apply applicable rates to confirm assessments of liability.
   • Complete documentary requirements.
6. Deal with enquiries and complaints
   • Deal with enquiries.
   • Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs.
   • Deal with complaints, record and notify decisions.
   • Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision.

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 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

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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 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

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