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

PSPREV009 Mapping and Delivery Guide
Administer levies, fines and other taxes

Version 1.0
Issue Date: April 2024


Qualification -
Unit of Competency PSPREV009 - Administer levies, fines and other taxes
Description
Employability Skills
Learning Outcomes and Application This unit describes the skills required to administer levies, fines and other taxes. It includes assessing liability for payment of levies, fines and other taxes, determining the amount payable and dealing with enquiries and complaints.This unit applies to those working in roles where the administration of levies, fines and other taxes is required.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: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       


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. Assess liability for payment of levies, fines and other taxes

1.1 Identify and confirm situations that attract imposition of levies, fines and other taxes.

1.2 Identify and confirm exemptions.

1.3 Identify situations where concessions, or remission of or reduction in liability may apply.

1.4 Confirm and evaluate facts applicable to situation.

1.5 Identify and apply criteria for assessing liability.

2. Determine amount payable

2.1 Locate and consult information and schedules to determine rate, penalty or interest applicable.

2.2 Apply exemptions, remissions or reductions.

2.3 Apply applicable rates to confirm assessments of liability.

2.4 Complete documentary requirements.

3. Deal with enquiries and complaints

3.1 Deal with enquiries.

3.2 Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs.

3.3 Deal with complaints, record and notify decisions.

3.4 Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision.

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

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

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. Assess liability for payment of levies, fines and other taxes

1.1 Identify and confirm situations that attract imposition of levies, fines and other taxes.

1.2 Identify and confirm exemptions.

1.3 Identify situations where concessions, or remission of or reduction in liability may apply.

1.4 Confirm and evaluate facts applicable to situation.

1.5 Identify and apply criteria for assessing liability.

2. Determine amount payable

2.1 Locate and consult information and schedules to determine rate, penalty or interest applicable.

2.2 Apply exemptions, remissions or reductions.

2.3 Apply applicable rates to confirm assessments of liability.

2.4 Complete documentary requirements.

3. Deal with enquiries and complaints

3.1 Deal with enquiries.

3.2 Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs.

3.3 Deal with complaints, record and notify decisions.

3.4 Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision.

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
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. 
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. 
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. 
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. 
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. 
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. 

Forms

Assessment Cover Sheet

PSPREV009 - Administer levies, fines and other 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

PSPREV009 - Administer levies, fines and other 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: