Application
This unit describes the skills required to determine liability to pay taxes, fees and charges and calculate amounts payable. It includes assessing goods and documents for liability; calculating taxes, fees and charges; and completing transaction records.
This unit applies to those working with goods and documents where taxes may be applicable.
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 routine tasks in a familiar context.
No licensing, legislative or certification requirements apply to unit at the time of publication.
Elements and Performance Criteria
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 goods and documents for duty and tax liability | 1.1 Examine goods and documents. 1.2 Determine class of taxes, fees or charges. 1.3 Determine the value. 1.4 Determine liability to pay taxes, fees and charges. 1.5 Determine the rate of taxes, fees and charges. |
2. Calculate taxes, fees and charges | 2.1 Use relevant systems to assess amounts payable. 2.2 Make calculations accurately and check for consistency |
3. Complete transaction records | 3.1 Complete records of transaction clearly and accurately, and identify all relevant information. 3.2 Issue transaction records in accordance with standard operating procedures. 3.3 Retain and store copies of transaction records. |
Evidence of Performance
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.
determining the correct rate to be applied
calculating monies owed
applying accurate recordkeeping
validating claims and documents
using packages/systems (including relevant mainframe and PC based packages) in assessing amounts payable
applying decision making using sound judgment
communicating with diverse audiences, conveying sometimes complex information orally and in writing
Evidence of Knowledge
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.
public sector legislation including work health and safety and environment, policy, procedures, guidelines, protocols and procedures relating to the calculation of taxes, fees and charges
jurisdictional values/ethics and codes of conduct
valuation methods
workplace and industry environment
Assessment Conditions
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.
Foundation Skills
Foundation skills are embedded within the elements and performance criteria of this unit.
Competency Field
Border protection