Develop understanding of taxation

Formats and tools

Unit Description
Reconstruct the unit from the xml and display it as an HTML page.
Assessment Tool
an assessor resource that builds a framework for writing an assessment tool
Assessment Template
generate a spreadsheet for marking this unit in a classroom environment. Put student names in the top row and check them off as they demonstrate competenece for each of the unit's elements and performance criteria.
Assessment Matrix
a slightly different format than the assessment template. A spreadsheet with unit names, elements and performance criteria in separate columns. Put assessment names in column headings to track which performance criteria each one covers. Good for ensuring that you've covered every one of the performance criteria with your assessment instrument (all assessement tools together).
Wiki Markup
mark up the unit in a wiki markup codes, ready to copy and paste into a wiki page. The output will work in most wikis but is designed to work particularly well as a Wikiversity learning project.
Evidence Guide
create an evidence guide for workplace assessment and RPL applicants
Competency Mapping Template
Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners. A template for developing assessments for a unit, which will help you to create valid, fair and reliable assessments for the unit, ready to give to trainers and students
Observation Checklist
create an observation checklist for workplace assessment and RPL applicants. This is similar to the evidence guide above, but a little shorter and friendlier on your printer. You will also need to create a seperate Assessor Marking Guide for guidelines on gathering evidence and a list of key points for each activity observed using the unit's range statement, required skills and evidence required (see the unit's html page for details)

Self Assessment Survey
A form for students to assess thier current skill levels against each of the unit's performance criteria. Cut and paste into a web document or print and distribute in hard copy.
Moodle Outcomes
Create a csv file of the unit's performance criteria to import into a moodle course as outcomes, ready to associate with each of your assignments. Here's a quick 'how to' for importing these into moodle 2.x
Registered Training Organisations
Trying to find someone to train or assess you? This link lists all the RTOs that are currently registered to deliver FNSFLT206A, 'Develop understanding of taxation'.
Google Links
links to google searches, with filtering in place to maximise the usefulness of the returned results
Books
Reference books for 'Develop understanding of taxation' on fishpond.com.au. This online store has a huge range of books, pretty reasonable prices, free delivery in Australia *and* they give a small commission to ntisthis.com for every purchase, so go nuts :)


Elements and Performance Criteria

ELEMENT

PERFORMANCE CRITERIA

1. Identify and discuss the role of taxation in the Australian economy

1.1. The purpose of taxation in the Australian economy at the local, State and federal level and how this compares with other countries is explored and discussed

1.2. The various ways that tax is collected and from who is analysed and discussed

1.3. The role of the Australian Taxation Office (ATO) is identified and discussed

1.4. What taxation revenue is used for is explained and related to the wellbeing and lifestyle of Australian citizens

2. Identify and discuss personal tax

2.1. Key terminology used in personal taxation is identified and discussed

2.2. Tax declaration forms, Tax File Number (TFN) requirements and rates of personal tax are identified and analysed

2.3. How personal tax is assessed, tax returns completed and paid is considered and discussed

2.4. Sources of ongoing information about personal tax in Australia are identified, accessed and discussed

3. Identify and discuss business tax

3.1. Key terminology used in business taxation is identified and discussed

3.2. The structure of business and how this affects taxation is analysed and discussed

3.3. How business tax is assessed and paid is considered and discussed

3.4. How superannuation contributions for employees are assessed and paid is considered and discussed

3.5. Sources of ongoing information about business tax in Australia are identified, accessed and discussed

4. Manage tax liability

4.1. How individualscan determine their tax liability is identified and discussed

4.2. How small business operatorspay tax is identified and discussed

4.3. Under or overpayment of tax and its implications is analysed and discussed


Qualifications and Skillsets

FNSFLT206A appears in the following qualifications:

  • FNS10110 - Certificate I in Financial Services
  • FNS20110 - Certificate II in Financial Services
  • FNS20111 - Certificate II in Financial Services