Elements and Performance Criteria
- Confirm key features of returns-based taxes
- Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
- Purpose and scope of returns-based taxes are clarified in accordance with applicable legislation, regulations, rulings and Commissioner's practices.
- Registration, cancellation and maintenance of customer data are confirmed in accordance with organisational procedures and legal requirements.
- Process enquiries relating to returns-based taxes
- Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.
- Taxable thresholds and current rates of taxation are identified and communicated to customers in accordance with legislation, regulations, rulings and Commissioner's practices.
- Requirements for lodgement of returns and payment of taxes are explained in accordance with legislative and procedural requirements and customer needs.
- Complex enquiries are deferred if necessary until information can be clarified, confirmed or referred to senior and specialist staff in accordance with organisational requirements.
- Clear, concise and accurate information is provided to customers to enable them to understand their tax obligations.
- Assess returns
- Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.
- Where problems with payments are identified, returns are checked for clerical or other errors and associated penalties are confirmed or remitted in accordance with legislation, regulations, rulings and Commissioner's practices.
- For returns requiring further investigation, formal records are obtained and completed and the matter is referred for further action in accordance with organisational procedures and legal requirements.
- Where over-payments are received, refunds are processed in accordance with organisational procedures.
- Deal with complaints
- Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
- If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures and legal requirements.
- Complaints relating to deficiencies in operational systems are dealt with in accordance with organisational procedures.
- Confirm key features of returns-based taxes
- Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
- Purpose and scope of returns-based taxes are clarified in accordance with applicable legislation, regulations, rulings and Commissioner's practices.
- Registration, cancellation and maintenance of customer data are confirmed in accordance with organisational procedures and legal requirements.
- Process enquiries relating to returns-based taxes
- Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.
- Taxable thresholds and current rates of taxation are identified and communicated to customers in accordance with legislation, regulations, rulings and Commissioner's practices.
- Requirements for lodgement of returns and payment of taxes are explained in accordance with legislative and procedural requirements and customer needs.
- Complex enquiries are deferred if necessary until information can be clarified, confirmed or referred to senior and specialist staff in accordance with organisational requirements.
- Clear, concise and accurate information is provided to customers to enable them to understand their tax obligations.
- Assess returns
- Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.
- Where problems with payments are identified, returns are checked for clerical or other errors and associated penalties are confirmed or remitted in accordance with legislation, regulations, rulings and Commissioner's practices.
- For returns requiring further investigation, formal records are obtained and completed and the matter is referred for further action in accordance with organisational procedures and legal requirements.
- Where over-payments are received, refunds are processed in accordance with organisational procedures.
- Deal with complaints
- Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
- If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures and legal requirements.
- Complaints relating to deficiencies in operational systems are dealt with in accordance with organisational procedures.