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 PSPREV406A, '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

ELEMENT

PERFORMANCE CRITERIA

1. Confirm key features of returns-based taxes

1.1 Current and comprehensive information is accessed and used to maintain knowledge and expertise in returns-based taxation matters and to ensure consistency of application.

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

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

2. Process enquiries relating to returns-based taxes

2.1 Taxable items/elements, liability, exemptions and rebates or relief are explained, tailoring communication to suit diverse customer needs.

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

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

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

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

3. Assess returns

3.1 Where returns and payment are confirmed as correct, returns are dealt with in accordance with organisational procedures.

3.2 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.

3.3 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.

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

4. Deal with complaints

4.1 Complaints by taxpayers are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.

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

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


Qualifications and Skillsets

PSPREV406A appears in the following qualifications:

  • PSP42108 - Certificate IV in Government (Revenue Administration)
  • PSP42112 - Certificate IV in Government (Revenue Administration)