Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners
PSPREV406A Mapping and Delivery Guide Evaluate returns-based taxes
Version 1.0 Issue Date: May 2024
Qualification
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Unit of Competency
PSPREV406A - Evaluate returns-based taxes
Description
This unit covers the evaluation of returns-based taxes.In practice, evaluating returns-based taxes overlaps with other generalist or specialist work activities, such as acting ethically, applying government processes, communicating, delivering client service, and gathering and analysing information. Co-assessment with units of competency addressing these other activities could be considered.No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
Employability Skills
This unit contains employability skills.
Learning Outcomes and Application
In the workplace, staff maintain currency in their knowledge of applicable legislation, regulations, rulings and Commissioner's practices that provide guidance on returns-based taxes. They must have a good understanding of the purpose, scope and key features of returns-based taxes. They must be able to assess returns and deal with enquiries and complaints relating to liabilities and penalties generated for late or incorrect returns. They must also identify situations where further investigation may be required and complete the formal processes for this to occur.
Duration and Setting
X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites
Not applicable.
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
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.
Element: 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.
Element: 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.
Element: 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.
Element: 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.
Element: 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.
Element: 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.
Element: 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.
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.
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
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
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, Commissioner's practices and other applicable case law relating to returns-based taxes
organisational procedures and protocols relating to returns-based taxes
scenarios and case studies to capture the range of situations likely to be encountered when evaluating returns-based 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 evaluating returns for returns-based taxes, including coping with difficulties, irregularities and breakdowns in routine
evaluation of returns-based taxes in 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 and/or 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.
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.
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 and formal documents, such as legislation, judicial decisions, rulings, Commissioner's practices and related materials 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
dealing with complaints and difficult customers
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
responding to diversity, including gender and disability, when dealing with enquiries or complaints (this may involve accessing interpreter services if necessary)
applying environmental 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 Commissioner's practices relating to returns-based taxes
taxable items/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
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.
Returns-based taxes may include:
payroll tax
income tax
fringe benefits tax
goods and services tax
gambling tax
racing and gaming taxes
utilities network facilities tax
transfer duty
insurance stamp duty
motor vehicle stamp duty
parking space levy
health insurance levy
cottage conveyances
taxation equivalent returns
mineral royalties
petroleum royalties
mortgage duty
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
Taxable items/elements may include:
wages, salaries and allowances
superannuation
fringe benefits
capital gains
trust, partnership and company income
termination payments
insurance premiums
dutiable value of motor vehicles
taxable car park spaces
specified taxable benefits
subcontractors
employment agents
Liability may occur:
when a threshold is exceeded
when criteria are met
annually
periodically
Exemptions may include:
exempt organisations listed in the Act
particular categories, e.g. of employees (for payroll tax)
apprentices, trainees, employees absent in the Defence Force, injured employees
charitable organisations
Rebates may include:
exporters
trainees
Problems with payments may include:
non-payment
under-payment
over-payment
late payment
Records may include:
completed legislative decision making records
financial statements
payroll records
motor vehicle change of ownership records
insurance premium records
payment summaries
annual reconciliations
wages records
Australian Securities and Investments Commission (ASIC) records
trust deeds
dutiable instruments
signed agreements
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
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.
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.
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.
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.
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.
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.
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.
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.
Forms
Assessment Cover Sheet
PSPREV406A - 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
PSPREV406A - 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