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Evidence Guide: PSPREV006 - Evaluate returns-based taxes

Student: __________________________________________________

Signature: _________________________________________________

Tips for gathering evidence to demonstrate your skills

The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!

From the Wiki University

 

PSPREV006 - Evaluate returns-based taxes

What evidence can you provide to prove your understanding of each of the following citeria?

Confirm key features of returns-based taxes

  1. Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
  2. Clarify purpose and scope of returns-based taxes.
  3. Confirm registration, cancellation and maintenance of customer data.
Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Clarify purpose and scope of returns-based taxes.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Confirm registration, cancellation and maintenance of customer data.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Process enquiries relating to returns-based taxes

  1. Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.
  2. Identify and communicate taxable thresholds and current rates of taxation to customers.
  3. Explain requirements for lodgement of returns and payment of taxes.
  4. Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.
  5. Provide clear information to customers to enable them to understand their tax obligations.
Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify and communicate taxable thresholds and current rates of taxation to customers.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Explain requirements for lodgement of returns and payment of taxes.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Provide clear information to customers to enable them to understand their tax obligations.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assess returns

  1. Confirm returns and payment as correct, and deal with returns.
  2. Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.
  3. Obtain and complete formal records for returns requiring further investigation, and refer for further action.
  4. Process refunds where over-payments are received.
Confirm returns and payment as correct, and deal with returns.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Obtain and complete formal records for returns requiring further investigation, and refer for further action.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Process refunds where over-payments are received.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with complaints

  1. Deal with complaints by taxpayers and record and notify of decisions.
  2. Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.
  3. Deal with complaints relating to deficiencies in operational systems.
Deal with complaints by taxpayers and record and notify of decisions.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with complaints relating to deficiencies in operational systems.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Confirm key features of returns-based taxes

  1. Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
  2. Clarify purpose and scope of returns-based taxes.
  3. Confirm registration, cancellation and maintenance of customer data.
Access and use current and comprehensive information to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Clarify purpose and scope of returns-based taxes.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Confirm registration, cancellation and maintenance of customer data.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Process enquiries relating to returns-based taxes

  1. Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.
  2. Identify and communicate taxable thresholds and current rates of taxation to customers.
  3. Explain requirements for lodgement of returns and payment of taxes.
  4. Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.
  5. Provide clear information to customers to enable them to understand their tax obligations.
Explain taxable items, liability, exemptions and rebates or relief, tailoring communication to suit diverse customer needs.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify and communicate taxable thresholds and current rates of taxation to customers.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Explain requirements for lodgement of returns and payment of taxes.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Defer complex enquiries if necessary until information can be clarified, confirmed or referred to senior and specialist staff.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Provide clear information to customers to enable them to understand their tax obligations.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assess returns

  1. Confirm returns and payment as correct, and deal with returns.
  2. Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.
  3. Obtain and complete formal records for returns requiring further investigation, and refer for further action.
  4. Process refunds where over-payments are received.
Confirm returns and payment as correct, and deal with returns.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify problems with payments, check returns for clerical or other errors and confirm or remit associated penalties.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Obtain and complete formal records for returns requiring further investigation, and refer for further action.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Process refunds where over-payments are received.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with complaints

  1. Deal with complaints by taxpayers and record and notify of decisions.
  2. Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.
  3. Deal with complaints relating to deficiencies in operational systems.
Deal with complaints by taxpayers and record and notify of decisions.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Explain to taxpayers their rights to have the decision reviewed if they are dissatisfied with the decision.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with complaints relating to deficiencies in operational systems.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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.

Required Skills and Knowledge

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 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 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