Evaluate returns-based taxes

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 PSPREV006, 'Evaluate returns-based taxes'.
Google Links
links to google searches, with filtering in place to maximise the usefulness of the returned results
Books
Reference books for 'Evaluate returns-based taxes' 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

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.


Qualifications and Skillsets

PSPREV006 appears in the following qualifications:

  • PSP40116 - Certificate IV in Government (HRM/GSD/LND/Injury claims administration/Injury rehabilitation management/BDR/REV)