Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

PSPREV006 Mapping and Delivery Guide
Evaluate returns-based taxes

Version 1.0
Issue Date: March 2024


Qualification -
Unit of Competency PSPREV006 - Evaluate returns-based taxes
Description
Employability Skills
Learning Outcomes and Application This unit describes the skills required to evaluate returns-based taxes. It includes confirming key features of returns-based taxes, processing enquiries relating to returns-based taxes, assessing returns and dealing with complaints.This unit applies to those working to evaluate returns-based taxes.The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.Those undertaking this unit would work independently, performing complex tasks in familiar contexts.No licensing, legislative or certification requirements apply to unit at the time of publication.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.

This unit contains no specific industry-mandated assessment conditions. Guidance on suggested and recommended conditions and methods can be found in the Implementation Guide.

Assessors must satisfy the NVR/AQTF mandatory competency requirements for assessors.

Prerequisites/co-requisites
Competency Field Revenue administration
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities
Slides
PPT
Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Confirm key features of returns-based taxes

1.1 Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

1.2 Clarify purpose and scope of returns-based taxes.

1.3 Confirm registration, cancellation and maintenance of customer data.

2. Process enquiries relating to returns-based taxes

2.1 Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.

2.2 Identify and communicate taxable thresholds and current rates of taxation to customers.

2.3 Explain requirements for lodgement of returns and payment of taxes.

2.4 Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.

2.5 Provide clear information to customers to enable them to understand their tax obligations.

3. Assess returns

3.1 Confirm returns and payment as correct, and deal with returns.

3.2 Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.

3.3 Obtain and complete formal records for returns requiring further investigation, and refer for further action.

3.4 Process refunds where over-payments are received.

4. Deal with complaints

4.1 Deal with complaints by taxpayers and record and notify of decisions.

4.2 Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.

4.3 Deal with complaints relating to deficiencies in operational systems.

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

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


Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)


Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Confirm key features of returns-based taxes

1.1 Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

1.2 Clarify purpose and scope of returns-based taxes.

1.3 Confirm registration, cancellation and maintenance of customer data.

2. Process enquiries relating to returns-based taxes

2.1 Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.

2.2 Identify and communicate taxable thresholds and current rates of taxation to customers.

2.3 Explain requirements for lodgement of returns and payment of taxes.

2.4 Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.

2.5 Provide clear information to customers to enable them to understand their tax obligations.

3. Assess returns

3.1 Confirm returns and payment as correct, and deal with returns.

3.2 Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.

3.3 Obtain and complete formal records for returns requiring further investigation, and refer for further action.

3.4 Process refunds where over-payments are received.

4. Deal with complaints

4.1 Deal with complaints by taxpayers and record and notify of decisions.

4.2 Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.

4.3 Deal with complaints relating to deficiencies in operational systems.

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 

Forms

Assessment Cover Sheet

PSPREV006 - Evaluate returns-based taxes
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:


Assessment Record Sheet

PSPREV006 - Evaluate returns-based taxes

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: