Unit of competency Outline

Date retreived
22/07/2026 6:50 AM AWST

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Evaluate returns-based taxes

Evaluate returns-based taxes

Unit of competency
National Code
PSPREV006
State Code
AWT61
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
1.00
Current Release Date
07/03/2016
View on TGA
State Implementation and Classification
Approved Date
21/07/2016
Field of Education
080101 - Accounting
Original Release Date
21/07/2016
Nominal Hours
40
Description
This unit describes the skills required to evaluate returns-based taxes. It includes confirming key features of returns-based taxes, processing enquiries relating to returns-based taxes, assessing returns and dealing with complaints.This unit applies to those working to evaluate returns-based taxes.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 complex tasks in familiar contexts.No licensing, legislative or certification requirements apply to unit at the time of publication.
Notes
Elements and Performance Criteria
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.
No information
No information
Replaces
State Code National Code Title Type
WJ086 PSPREV406A Evaluate returns-based taxes Unit of competency
Replaced By
State Code National Code Title Type
ODW49 PSPREV015 Evaluate returns-based taxes Unit of competency
State Code National Code Title Type
AZX9 PSP40116 Certificate IV in Government Qualification