Unit of competency Outline

Date retreived
22/07/2026 7:35 PM AWST

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Calculate taxes, fees and charges

Calculate taxes, fees and charges

Unit of competency
National Code
PSPBDR005
State Code
AWW53
TGA Status
Deleted
DTWD Status
Deleted
Current Release Number
1.00
Current Release Date
07/03/2016
State Implementation and Classification
Approved Date
21/07/2016
Field of Education
090911 - Taxation Law
Original Release Date
21/07/2016
Nominal Hours
20
Description
This unit describes the skills required to determine liability to pay taxes, fees and charges and calculate amounts payable. It includes assessing goods and documents for liability; calculating taxes, fees and charges; and completing transaction records.This unit applies to those working with goods and documents where taxes may be applicable.The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.Those undertaking this unit would work independently, performing routine tasks in a familiar context.No licensing, legislative or certification requirements apply to unit at the time of publication.
Notes
Elements and Performance Criteria
1. Assess goods and documents for duty and tax liability
  • 1.1 Examine goods and documents.
  • 1.2 Determine class of taxes, fees or charges.
  • 1.3 Determine the value.
  • 1.4 Determine liability to pay taxes, fees and charges.
  • 1.5 Determine the rate of taxes, fees and charges.
2. Calculate taxes, fees and charges
  • 2.1 Use relevant systems to assess amounts payable.
  • 2.2 Make calculations accurately and check for consistency
3. Complete transaction records
  • 3.1 Complete records of transaction clearly and accurately, and identify all relevant information.
  • 3.2 Issue transaction records in accordance with standard operating procedures.
  • 3.3 Retain and store copies of transaction records.
No information
No information
Replaces
State Code National Code Title Type
C8073 PSPBORD305A Calculate taxes, fees and charges Unit of competency
State Code National Code Title Type
AZX1 PSP30116 Certificate III in Government Qualification