Application
This unit describes the skills required to evaluate returns-based taxes. It includes confirming key features of returns-based taxes, processing enquiries relating to returns-based taxes, assessing returns and dealing with complaints.
This unit applies to those working to evaluate returns-based taxes.
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.
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. Confirm key features of returns-based taxes | 1.1 Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application. 1.2 Clarify purpose and scope of returns-based taxes. 1.3 Confirm registration, cancellation and maintenance of customer data. |
2. Process enquiries relating to returns-based taxes | 2.1 Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs. 2.2 Identify and communicate taxable thresholds and current rates of taxation to customers. 2.3 Explain requirements for lodgement of returns and payment of taxes. 2.4 Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff. 2.5 Provide clear information to customers to enable them to understand their tax obligations. |
3. Assess returns | 3.1 Confirm returns and payment as correct, and deal with returns. 3.2 Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties. 3.3 Obtain and complete formal records for returns requiring further investigation, and refer for further action. 3.4 Process refunds where over-payments are received. |
4. Deal with complaints | 4.1 Deal with complaints by taxpayers and record and notify of decisions. 4.2 Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision. 4.3 Deal with complaints relating to deficiencies in operational systems. |
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.
navigating complex and formal documents 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
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
applying environmental and work health and safety procedures to administrative work and when dealing with customers
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.
legislation, regulations, rulings and Commissioner’s practices relating to returns-based taxes
taxable items and/or 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
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
Revenue administration