Application
This unit describes the skills required to administer levies, fines and other taxes. It includes assessing liability for payment of levies, fines and other taxes, determining the amount payable and dealing with enquiries and complaints.
This unit applies to those working in roles where the administration of levies, fines and other taxes is required.
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. Assess liability for payment of levies, fines and other taxes | 1.1 Identify and confirm situations that attract imposition of levies, fines and other taxes. 1.2 Identify and confirm exemptions. 1.3 Identify situations where concessions, or remission of or reduction in liability may apply. 1.4 Confirm and evaluate facts applicable to situation. 1.5 Identify and apply criteria for assessing liability. |
2. Determine amount payable | 2.1 Locate and consult information and schedules to determine rate, penalty or interest applicable. 2.2 Apply exemptions, remissions or reductions. 2.3 Apply applicable rates to confirm assessments of liability. 2.4 Complete documentary requirements. |
3. Deal with enquiries and complaints | 3.1 Deal with enquiries. 3.2 Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs. 3.3 Deal with complaints, record and notify decisions. 3.4 Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision. |
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 legislation, judicial decisions, rulings, Commissioner’s practices and related materials and applying them to situations relating to levies, fines and other taxes
researching information related to application of levies, fines and other taxes
numeracy to confirm accuracy of assessments
communicating with others involving exchanges of complex information relating to liability, exemptions, remissions and reductions
using technology to locate requirements and schedules, conduct research, make enquiries, review available data, access legislative requirements and record outcomes
applying environmental, sustainability 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 levies, fines and other taxes
situations where levies, fines and other taxes apply
liability, exemptions, remissions and reductions relevant to different levies, fines and other taxes
application of sliding scales or other structures of rates for levies, fines and other taxes
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