Application
Not applicable.
Prerequisites
Not applicable.
Elements and Performance Criteria
ELEMENT | PERFORMANCE CRITERIA |
1. Assess goods and documents for duty and tax liability | 1.1 Goods and documents are examined in accordance with legislation, organisational guidelines and procedures. 1.2 Class of taxes, fees or charges is determined in accordance with legislation and guidelines. 1.3 The value of the goods/services is determined. 1.4 Liability to pay taxes, fees and charges is determined in accordance with legislation, policies and guidelines. 1.5 The rate of taxes, fees and charges is determined in accordance with organisational policy and procedures. |
2. Calculate taxes, fees and charges | 2.1 Taxes, fees and charges are calculated in accordance with relevant legislation, policies and guidelines. 2.2 Relevant systems are used to assess amounts payable. 2.3 All calculations are made accurately and checked for consistency. |
3. Complete transaction records | 3.1 Records of transaction are completed clearly and accurately in accordance with organisational guidelines, and identify all relevant information. 3.2 Transaction records are issued in accordance with organisational guidelines and standard operating procedures. 3.3 Copies of transaction records are retained and stored in accordance with legislation, policies, guidelines and procedures. |
Required Skills
This section describes the essential skills and knowledge and their level, required for this unit. |
Skill requirements Look for evidence that confirms skills in: determining the correct rate to be applied to the full range of goods/services accurately calculating monies owed on a range of goods/services 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 responding to diversity, including gender and disability |
Knowledge requirements Look for evidence that confirms knowledge and understanding of: legislation, policy, procedures, guidelines, protocols and procedures relating to the calculation of taxes, fees and charges jurisdictional values/ethics and codes of conduct equity and diversity principles valuation methods workplace and industry environment public sector legislation and procedures such as occupational health and safety and environment |
Evidence Required
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 | Pre-requisite units that must be achieved prior to this unit:Nil Co-requisite units that must be assessed with this unit:Nil Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include, but are not limited to: PSPETHC301B Uphold the values and principles of public service PSPGOV301B Work effectively in the organisation PSPGOV302B Contribute to workgroup activities PSPGOV305B Access and use resources and financial systems PSPGOV307B Organise workplace information PSPLEGN301B Comply with legislation in the public sector PSPOHS301A Contribute to workplace safety |
Overview of evidence requirements | In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms: the knowledge requirements of this unit the skill requirements of this unit application of the Employability Skills as they relate to this unit (see Employability Summaries in Qualifications Framework) calculation of taxes, fees and charges in a range of (3 or more) contexts (or occasions, over time) |
Resources required to carry out assessment | These resources include: legislation, policy, procedures and guidelines relating to the calculation of taxes, fees and charges case studies and workplace scenarios to capture the range of situations likely to be encountered when calculating taxes, fees and charges |
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 calculating taxes, fees and charges, including coping with difficulties, irregularities and breakdowns in routine calculation of taxes, fees and charges in a range of (3 or more) contexts (or occasions, over time) Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as: people with disabilities people from culturally and linguistically diverse backgrounds Aboriginal and Torres Strait Islander people women young people older people people in rural and remote locations Assessment methods suitable for valid and reliable assessment of this competency may include, but are not limited to, a combination of 2 or more of: case studies portfolios questioning scenarios simulation or role plays authenticated evidence from the workplace and/or training courses |
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 |
Range Statement
The 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 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. | |
Goods may include: | air and sea cargo hand-held cabin baggage passenger and crew baggage 'per favor' items postal items unaccompanied baggage bulk and @@ontainerized products ballast water |
Legislation, organisational guidelines and procedures may include: | enabling and allied legislation and regulations, such as: Customs Act 1901 and regulations Customs Tariff Act 1995 Quarantine Act 1908 and regulations Imported Foods Control Act 1992 and regulations Export Control Act 1982 and regulations A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 A New Tax System (Luxury Car Tax) Act 1999 organisational policies and procedures work area standard operating procedures/work instructions procedures manuals occupational health and safety and environment legislation and guidelines |
Taxes, fees and charges may include: | tariffs duty penalties infringement notices taxes, such as: Goods and Services Tax (GST) Wine Equalisation Tax (WET) Luxury Car Tax (LCT) fees for service, such as: treatment and return to sender charges document charges fees associated with import directions inspection charges pratique fees |
Value of the goods may include: | value of the taxable import (VOTI) customs value prescribed weight |
Liability to pay includes consideration of: | possible tax exemptions possible customs exemptions who has liability (ie owner or packer) |
Rate may take account of: | charging guidelines legislated penalty units origin of the goods applicable concessions correct tariff classification |
Relevant systems or packages may include: | specific 'ready reckoners' revenue systems Dutycalc COMPILE AIMS EXDOC VMS |
Records of transactions may include: | informal clearance documents (ICD) customs entry invoice demand for payment record of credit payment other forms of receipt |
Sectors
Not applicable.
Competency Field
Border Protection.
Employability Skills
This unit contains employability skills.
Licensing Information
Not applicable.