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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 liability for payment of levies, fines and other taxes
  2. Determine amount payable
  3. Deal with enquiries and complaints

Required Skills

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

Required skills

Look for evidence that confirms skills in

navigating complex legislation judicial decisions rulings Commissioners 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

dealing with complaints and difficult customers

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

responding to diversity including gender and disability in the context of dealing with requirements of levies fines and other taxes this may involve accessing interpreter services if necessary

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

Required knowledge

Look for evidence that confirms knowledge and understanding of

legislation regulations rulings and Commissioners 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

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

Coassessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include

PSPETHCA Uphold and support the values and principles of public service

PSPETHC401A Uphold and support the values and principles of public service

PSPGOVB Deliver and monitor service to clients

PSPGOV402B Deliver and monitor service to clients

PSPGOVA Apply government processes

PSPGOV422A Apply government processes

PSPGOVA Use advanced workplace communication strategies

PSPGOV412A Use advanced workplace communication strategies

PSPGOVB Gather and analyse information

PSPGOV406B Gather and analyse information.

Overview of evidence requirements

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

knowledge requirements of this unit

skill requirements of this unit

application of employability skills as they relate to this unit

The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment

Resources required to carry out assessment

These resources include

government legislation regulations rulings Commissioners practices and other applicable case law relating to levies fines and other taxes

organisational procedures and protocols relating to levies fines and other taxes

scenarios and case studies to capture the range of situations likely to be encountered when administering levies fines and other taxes

access to relevant systems

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 administering levies fines and other taxes including coping with difficulties irregularities and breakdowns in routine

administration of levies fines and other taxes relating to a range of three or more contexts or occasions over time

Assessment methods should reflect but not exceed workplace demands such as literacy and the needs of individuals who might be disadvantaged

Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace andor training courses and may include a combination of two or more of

workplace projects

simulation or role plays

case studies and scenarios

observation

portfolios

The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment

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 range statement 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 range statement 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.

Levies, fines and other taxes may include:

community ambulance cover levy

fire services levy

emergency services levy

fire and emergency services levy

health insurance levy

Medicare levy

agricultural protection scheme

parking space levy

metropolitan regional improvement tax

city centre marketing and improvement levy

fuel subsidies

speeding fines

red light camera fines

parking fines

council infringement fines

court imposed fines

Rulings may include:

revenue rulings

tax rulings

public rulings

circulars

Commissioner's determinations

Commissioner's practices may include:

practices designated by Commissioner of Revenue or Australian Taxation Commissioner

Commissioner's Guidelines and Circulars

practice directions

public guidelines

public practices

Treasurer's directions

business rules

circulars

operating policies

technical and procedural instructions

Exemptions may include:

threshold exemptions

pensioner exemptions

farming shed exemptions

pump exemptions

exemptions under retail parking levy

Remissions or reductions may include:

land usage

regional area

single farming enterprise

contiguous land

concessions

business rules

reasonable care

matters beyond control of customer

first offence applications

driving offences

government remissions

Documentary requirements may include:

record keeping

report writing

correspondence

approved forms

required supporting documentation

photographic evidence

speed and traffic light cameras

imaging of returns and correspondence

formal notices of service to produce (for court proceedings)

Complaints may include:

objections, e.g. those relating to community ambulance levy