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Evidence Guide: PSPREV406A - 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

 

PSPREV406A - 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. Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
  2. Purpose and scope of returns-based taxes are clarified in accordance with applicable legislation, regulations, rulings and Commissioner's practices.
  3. Registration, cancellation and maintenance of customer data are confirmed in accordance with organisational procedures and legal requirements.
Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Purpose and scope of returns-based taxes are clarified in accordance with applicable legislation, regulations, rulings and Commissioner's practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Registration, cancellation and maintenance of customer data are confirmed in accordance with organisational procedures and legal requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Process enquiries relating to returns-based taxes

  1. Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.
  2. Taxable thresholds and current rates of taxation are identified and communicated to customers in accordance with legislation, regulations, rulings and Commissioner's practices.
  3. Requirements for lodgement of returns and payment of taxes are explained in accordance with legislative and procedural requirements and customer needs.
  4. Complex enquiries are deferred if necessary until information can be clarified, confirmed or referred to senior and specialist staff in accordance with organisational requirements.
  5. Clear, concise and accurate information is provided to customers to enable them to understand their tax obligations.
Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Taxable thresholds and current rates of taxation are identified and communicated to customers in accordance with legislation, regulations, rulings and Commissioner's practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Requirements for lodgement of returns and payment of taxes are explained in accordance with legislative and procedural requirements and customer needs.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Complex enquiries are deferred if necessary until information can be clarified, confirmed or referred to senior and specialist staff in accordance with organisational requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Clear, concise and accurate information is provided to customers to enable them to understand their tax obligations.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assess returns

  1. Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.
  2. Where problems with payments are identified, returns are checked for clerical or other errors and associated penalties are confirmed or remitted in accordance with legislation, regulations, rulings and Commissioner's practices.
  3. For returns requiring further investigation, formal records are obtained and completed and the matter is referred for further action in accordance with organisational procedures and legal requirements.
  4. Where over-payments are received, refunds are processed in accordance with organisational procedures.
Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Where problems with payments are identified, returns are checked for clerical or other errors and associated penalties are confirmed or remitted in accordance with legislation, regulations, rulings and Commissioner's practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

For returns requiring further investigation, formal records are obtained and completed and the matter is referred for further action in accordance with organisational procedures and legal requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Where over-payments are received, refunds are processed in accordance with organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with complaints

  1. Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
  2. If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures and legal requirements.
  3. Complaints relating to deficiencies in operational systems are dealt with in accordance with organisational procedures.
Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures and legal requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Complaints relating to deficiencies in operational systems are dealt with in accordance with organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Confirm key features of returns-based taxes

  1. Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.
  2. Purpose and scope of returns-based taxes are clarified in accordance with applicable legislation, regulations, rulings and Commissioner's practices.
  3. Registration, cancellation and maintenance of customer data are confirmed in accordance with organisational procedures and legal requirements.
Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Purpose and scope of returns-based taxes are clarified in accordance with applicable legislation, regulations, rulings and Commissioner's practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Registration, cancellation and maintenance of customer data are confirmed in accordance with organisational procedures and legal requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Process enquiries relating to returns-based taxes

  1. Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.
  2. Taxable thresholds and current rates of taxation are identified and communicated to customers in accordance with legislation, regulations, rulings and Commissioner's practices.
  3. Requirements for lodgement of returns and payment of taxes are explained in accordance with legislative and procedural requirements and customer needs.
  4. Complex enquiries are deferred if necessary until information can be clarified, confirmed or referred to senior and specialist staff in accordance with organisational requirements.
  5. Clear, concise and accurate information is provided to customers to enable them to understand their tax obligations.
Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Taxable thresholds and current rates of taxation are identified and communicated to customers in accordance with legislation, regulations, rulings and Commissioner's practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Requirements for lodgement of returns and payment of taxes are explained in accordance with legislative and procedural requirements and customer needs.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Complex enquiries are deferred if necessary until information can be clarified, confirmed or referred to senior and specialist staff in accordance with organisational requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Clear, concise and accurate information is provided to customers to enable them to understand their tax obligations.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assess returns

  1. Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.
  2. Where problems with payments are identified, returns are checked for clerical or other errors and associated penalties are confirmed or remitted in accordance with legislation, regulations, rulings and Commissioner's practices.
  3. For returns requiring further investigation, formal records are obtained and completed and the matter is referred for further action in accordance with organisational procedures and legal requirements.
  4. Where over-payments are received, refunds are processed in accordance with organisational procedures.
Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Where problems with payments are identified, returns are checked for clerical or other errors and associated penalties are confirmed or remitted in accordance with legislation, regulations, rulings and Commissioner's practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

For returns requiring further investigation, formal records are obtained and completed and the matter is referred for further action in accordance with organisational procedures and legal requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Where over-payments are received, refunds are processed in accordance with organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with complaints

  1. Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
  2. If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures and legal requirements.
  3. Complaints relating to deficiencies in operational systems are dealt with in accordance with organisational procedures.
Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures and legal requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Complaints relating to deficiencies in operational systems are dealt with in accordance with organisational procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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

Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:

PSPETHC401A Uphold and support the values and principles of public service

PSPGOV422A Apply government processes

PSPGOV412A Use advanced workplace communication strategies

PSPGOV402B Deliver and monitor service to clients

PSPGOV406B Gather and analyse information

Overview of evidence requirements

In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:

knowledge requirements of this unit

skill requirements of this unit

application of employability skills as they relate to this unit

The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.

Resources required to carry out assessment

These resources include:

government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to returns-based taxes

organisational procedures and protocols relating to returns-based taxes

scenarios and case studies to capture the range of situations likely to be encountered when evaluating returns-based taxes

access to relevant systems

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 evaluating returns for returns-based taxes, including coping with difficulties, irregularities and breakdowns in routine

evaluation of returns-based taxes in a range of three or more contexts or occasions, over time

Assessment methods should reflect but not exceed workplace demands, such as literacy, and the needs of individuals who might be disadvantaged.

Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace and/or training courses and may include a combination of two or more of:

workplace projects

simulation or role plays

case studies and scenarios

observation

portfolios

The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.

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.

Required Skills and Knowledge

This section describes the essential skills and knowledge and their level, required for this unit.

Required skills:

Look for evidence that confirms skills in:

navigating complex and formal documents, such as legislation, judicial decisions, rulings, Commissioner's practices and related materials 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

dealing with complaints and difficult customers

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

responding to diversity, including gender and disability, when dealing with enquiries or complaints (this may involve accessing interpreter services if necessary)

applying environmental and occupational health and safety procedures to administrative work and when dealing with customers

Required knowledge:

Look for evidence that confirms knowledge and understanding of:

legislation, regulations, rulings and Commissioner's practices relating to returns-based taxes

taxable items/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

Range Statement

The range statement 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 range statement 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.

Returns-based taxes may include:

payroll tax

income tax

fringe benefits tax

goods and services tax

gambling tax

racing and gaming taxes

utilities network facilities tax

transfer duty

insurance stamp duty

motor vehicle stamp duty

parking space levy

health insurance levy

cottage conveyances

taxation equivalent returns

mineral royalties

petroleum royalties

mortgage duty

Rulings may include:

revenue rulings

tax rulings

public rulings

circulars

Commissioner's determinations

Commissioner's practices may include:

practices designated by Commissioner of Revenue or Australian Taxation Commissioner

Commissioner's Guidelines and Circulars

practice directions

public guidelines

public practices

Treasurer's directions

business rules

circulars

operating policies

technical and procedural instructions

Taxable items/elements may include:

wages, salaries and allowances

superannuation

fringe benefits

capital gains

trust, partnership and company income

termination payments

insurance premiums

dutiable value of motor vehicles

taxable car park spaces

specified taxable benefits

subcontractors

employment agents

Liability may occur:

when a threshold is exceeded

when criteria are met

annually

periodically

Exemptions may include:

exempt organisations listed in the Act

particular categories, e.g. of employees (for payroll tax)

apprentices, trainees, employees absent in the Defence Force, injured employees

charitable organisations

Rebates may include:

exporters

trainees

Problems with payments may include:

non-payment

under-payment

over-payment

late payment

Records may include:

completed legislative decision making records

financial statements

payroll records

motor vehicle change of ownership records

insurance premium records

payment summaries

annual reconciliations

wages records

Australian Securities and Investments Commission (ASIC) records

trust deeds

dutiable instruments

signed agreements