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

PSPREV408A Mapping and Delivery Guide
Determine stamp duties

Version 1.0
Issue Date: May 2024


Qualification -
Unit of Competency PSPREV408A - Determine stamp duties
Description This unit covers the determination of stamp duties imposed on various documents ('instruments') and transactions.In practice, determining stamp duties 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 an up-to-date knowledge of the range of legislation, regulations, rulings and Commissioner's practices relating to stamp duties. They typically apply liability and eligibility criteria, exemptions, concessions, and the different rates that apply to a range of instruments and transactions, such as transfers, agreements to purchase real estate, business assets and other business properties. In assessing stamp duties, staff must apply general principles from the legislation that assist them to navigate the complexity of the stamp duties regime.
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: Elements are the essential outcomes of the unit of competency.
       
Element: Identify legislative, regulatory and procedural requirements relating to stamp duties
  • Up-to-date knowledge is maintained of the range of legislation, regulations, rulings, Commissioner's practices and organisational procedures relating to instruments and transactions that generally attract duties.
  • Rates and thresholds that apply to calculation of stamp duties are located and confirmed as current, relative to the liability date.
  • Eligibility and liability criteria related to stamp duties are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices to ensure consistency of interpretation and application.
  • Exemptions and concessions related to instruments, transactions or organisations are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
       
Element: Assess stamp duties
  • Instruments and transactions liable for duty are identified in accordance with the legislation.
  • Instruments and transactions exempt from duty or eligible for concessions are identified in accordance with legislation and explained to customers in accordance with their requests.
  • General principles affecting stamp duties are implemented to ensure correct duty is applied.
  • Parties liable to pay duty are identified and date of liability is confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
  • Lodgement and due dates are confirmed and any interest or penalties incurred for late lodgement or payment are applied in accordance with legislation, regulations, rulings and Commissioner's practices.
  • Rates of duty are applied, assessment is confirmed and decision is recorded in accordance with legislation, regulations, rulings and Commissioner's practices.
       
Element: Assess and process enquiries and complaints
  • Enquiries and 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 legislation and organisational procedures.
       
Element: Identify legislative, regulatory and procedural requirements relating to stamp duties
  • Up-to-date knowledge is maintained of the range of legislation, regulations, rulings, Commissioner's practices and organisational procedures relating to instruments and transactions that generally attract duties.
  • Rates and thresholds that apply to calculation of stamp duties are located and confirmed as current, relative to the liability date.
  • Eligibility and liability criteria related to stamp duties are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices to ensure consistency of interpretation and application.
  • Exemptions and concessions related to instruments, transactions or organisations are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
       
Element: Assess stamp duties
  • Instruments and transactions liable for duty are identified in accordance with the legislation.
  • Instruments and transactions exempt from duty or eligible for concessions are identified in accordance with legislation and explained to customers in accordance with their requests.
  • General principles affecting stamp duties are implemented to ensure correct duty is applied.
  • Parties liable to pay duty are identified and date of liability is confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
  • Lodgement and due dates are confirmed and any interest or penalties incurred for late lodgement or payment are applied in accordance with legislation, regulations, rulings and Commissioner's practices.
  • Rates of duty are applied, assessment is confirmed and decision is recorded in accordance with legislation, regulations, rulings and Commissioner's practices.
       
Element: Assess and process enquiries and complaints
  • Enquiries and 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 legislation and 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

PSPGOV422A Apply government processes

PSPGOV412A Use advanced workplace communication strategies

PSPGOV402B Deliver and monitor service to clients

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, Commissioner's practices and other applicable case law relating to stamp duties

organisational procedures and protocols relating to stamp duties

legislative decision making process

scenarios and case studies to capture the range of situations likely to be encountered when determining stamp duties

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 determining stamp duties, including coping with difficulties, irregularities and breakdowns in routine

determination of stamp duties 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 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:

interpreting complex legislation, judicial decisions, rulings, Commissioner's practices and related materials and applying them to stamp duty determinations

researching information related to stamp duties

literacy to interpret and explain legal language

numeracy to confirm accuracy of duties applied to various instruments and transactions

communicating with others involving exchanges of complex information relating to stamp duties

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

responding to diversity, including gender and disability

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:

range of legislation, regulations, rulings and Commissioner's practices relating to stamp duty requirements

general principles from legislation that assist in ascertaining nature of instruments and transactions and how the stamp duty regime is to be applied

legislative changes and why they occur

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 italics in the Performance criteria is explained here.

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

Instruments and transactions may include:

conveyances

transfers

leases

assignment of leases

licences

transfer of licences

insurance policies

sales of real and other property

sale of businesses

surrenders

mortgages and charges over property

multi-jurisdictional mortgages

trust deeds, partnership agreements and related dealings

motor vehicle registrations and transfers

statutory declarations

any other document that relates to transfer of a property (e.g. receipt)

Duties may be levied on:

contracts and agreements

land transactions

other property transactions

transfers

insurance

motor vehicles

statutory licences

partnerships and trust acquisitions

General principles may include:

assessment of substance rather than form of an instrument

contingency principle which allows tax to be levied on contingencies that have not yet occurred

leading and principal object rule

several distinct matters principle

aggregation of values or considerations to overcome contract splitting to reduce duty payable

determining of value of property

nomination of agent

Rulings may include:

revenue rulings

tax rulings

public rulings

circulars

Commissioner's determinations

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
 
Up-to-date knowledge is maintained of the range of legislation, regulations, rulings, Commissioner's practices and organisational procedures relating to instruments and transactions that generally attract duties. 
Rates and thresholds that apply to calculation of stamp duties are located and confirmed as current, relative to the liability date. 
Eligibility and liability criteria related to stamp duties are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices to ensure consistency of interpretation and application. 
Exemptions and concessions related to instruments, transactions or organisations are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 
Instruments and transactions liable for duty are identified in accordance with the legislation. 
Instruments and transactions exempt from duty or eligible for concessions are identified in accordance with legislation and explained to customers in accordance with their requests. 
General principles affecting stamp duties are implemented to ensure correct duty is applied. 
Parties liable to pay duty are identified and date of liability is confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 
Lodgement and due dates are confirmed and any interest or penalties incurred for late lodgement or payment are applied in accordance with legislation, regulations, rulings and Commissioner's practices. 
Rates of duty are applied, assessment is confirmed and decision is recorded in accordance with legislation, regulations, rulings and Commissioner's practices. 
Enquiries and 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 legislation and organisational procedures. 
Up-to-date knowledge is maintained of the range of legislation, regulations, rulings, Commissioner's practices and organisational procedures relating to instruments and transactions that generally attract duties. 
Rates and thresholds that apply to calculation of stamp duties are located and confirmed as current, relative to the liability date. 
Eligibility and liability criteria related to stamp duties are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices to ensure consistency of interpretation and application. 
Exemptions and concessions related to instruments, transactions or organisations are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 
Instruments and transactions liable for duty are identified in accordance with the legislation. 
Instruments and transactions exempt from duty or eligible for concessions are identified in accordance with legislation and explained to customers in accordance with their requests. 
General principles affecting stamp duties are implemented to ensure correct duty is applied. 
Parties liable to pay duty are identified and date of liability is confirmed in accordance with legislation, regulations, rulings and Commissioner's practices. 
Lodgement and due dates are confirmed and any interest or penalties incurred for late lodgement or payment are applied in accordance with legislation, regulations, rulings and Commissioner's practices. 
Rates of duty are applied, assessment is confirmed and decision is recorded in accordance with legislation, regulations, rulings and Commissioner's practices. 
Enquiries and 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 legislation and organisational procedures. 

Forms

Assessment Cover Sheet

PSPREV408A - Determine stamp duties
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

PSPREV408A - Determine stamp duties

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: