Unit of competency Outline
Date retreived
22/07/2026 5:01 PM AWST
22/07/2026 5:01 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Evaluate returns-based taxes
Evaluate returns-based taxes
Unit of competency
National Code
PSPREV406A
PSPREV406A
State Code
WJ086
WJ086
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
07/07/2014
Field of Education
090999 - Law, N.e.c.
Original Release Date
07/07/2014
Nominal Hours
40
Description
This unit covers the evaluation of returns-based taxes.In practice, evaluating returns-based taxes overlaps with other generalist or specialist work activities, such as acting ethically, applying government processes, communicating, delivering client service, and gathering and analysing information. Co-assessment with units of competency addressing these other activities could be considered.No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
Notes
Elements and 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.
The range statement provides information about the context in which the unit of competency is carried out. The variables cater for differences between States and Territories and the Commonwealth, and between organisations and workplaces. They allow for different work requirements, work practices and knowledge. The range statement also provides a focus for assessment. It relates to the unit as a whole. Text in bold italics in the Performance criteria is explained here.
Returns-based taxes may include:
payroll tax
income tax
fringe benefits tax
goods and services tax
gambling tax
racing and gaming taxes
utilities network facilities tax
transfer duty
insurance stamp duty
motor vehicle stamp duty
parking space levy
health insurance levy
cottage conveyances
taxation equivalent returns
mineral royalties
petroleum royalties
mortgage duty
Rulings may include:
revenue rulings
tax rulings
public rulings
circulars
Commissioner's determinations
Commissioner's practices may include:
practices designated by Commissioner of Revenue or Australian Taxation Commissioner
Commissioner's Guidelines and Circulars
practice directions
public guidelines
public practices
Treasurer's directions
business rules
circulars
operating policies
technical and procedural instructions
Taxable items/elements may include:
wages, salaries and allowances
superannuation
fringe benefits
capital gains
trust, partnership and company income
termination payments
insurance premiums
dutiable value of motor vehicles
taxable car park spaces
specified taxable benefits
subcontractors
employment agents
Liability may occur:
when a threshold is exceeded
when criteria are met
annually
periodically
Exemptions may include:
exempt organisations listed in the Act
particular categories, e.g. of employees (for payroll tax)
apprentices, trainees, employees absent in the Defence Force, injured employees
charitable organisations
Rebates may include:
exporters
trainees
Problems with payments may include:
non-payment
under-payment
over-payment
late payment
Records may include:
completed legislative decision making records
financial statements
payroll records
motor vehicle change of ownership records
insurance premium records
payment summaries
annual reconciliations
wages records
Australian Securities and Investments Commission (ASIC) records
trust deeds
dutiable instruments
signed agreements
Returns-based taxes may include:
payroll tax
income tax
fringe benefits tax
goods and services tax
gambling tax
racing and gaming taxes
utilities network facilities tax
transfer duty
insurance stamp duty
motor vehicle stamp duty
parking space levy
health insurance levy
cottage conveyances
taxation equivalent returns
mineral royalties
petroleum royalties
mortgage duty
Rulings may include:
revenue rulings
tax rulings
public rulings
circulars
Commissioner's determinations
Commissioner's practices may include:
practices designated by Commissioner of Revenue or Australian Taxation Commissioner
Commissioner's Guidelines and Circulars
practice directions
public guidelines
public practices
Treasurer's directions
business rules
circulars
operating policies
technical and procedural instructions
Taxable items/elements may include:
wages, salaries and allowances
superannuation
fringe benefits
capital gains
trust, partnership and company income
termination payments
insurance premiums
dutiable value of motor vehicles
taxable car park spaces
specified taxable benefits
subcontractors
employment agents
Liability may occur:
when a threshold is exceeded
when criteria are met
annually
periodically
Exemptions may include:
exempt organisations listed in the Act
particular categories, e.g. of employees (for payroll tax)
apprentices, trainees, employees absent in the Defence Force, injured employees
charitable organisations
Rebates may include:
exporters
trainees
Problems with payments may include:
non-payment
under-payment
over-payment
late payment
Records may include:
completed legislative decision making records
financial statements
payroll records
motor vehicle change of ownership records
insurance premium records
payment summaries
annual reconciliations
wages records
Australian Securities and Investments Commission (ASIC) records
trust deeds
dutiable instruments
signed agreements
The Evidence Guide specifies the evidence required to demonstrate achievement in the unit of competency as a whole. It must be read in conjunction with the unit descriptor, performance criteria, The range statement and the Assessment Guidelines for the Public Sector Training Package.
Units to be assessed together
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
PSPGOV402B Deliver and monitor service to clients
PSPGOV406B Gather and analyse information
Overview of evidence requirements
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
knowledge requirements of this unit
skill requirements of this unit
application of employability skills as they relate to this unit
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
Resources required to carry out assessment
These resources include:
government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to returns-based taxes
organisational procedures and protocols relating to returns-based taxes
scenarios and case studies to capture the range of situations likely to be encountered when evaluating returns-based taxes
access to relevant systems
Where and how to assess evidence
Valid assessment of this unit requires:
a workplace environment or one that closely resembles normal work practice and replicates the range of conditions likely to be encountered when evaluating returns for returns-based taxes, including coping with difficulties, irregularities and breakdowns in routine
evaluation of returns-based taxes in a range of three or more contexts or occasions, over time
Assessment methods should reflect but not exceed workplace demands, such as literacy, and the needs of individuals who might be disadvantaged.
Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace and/or training courses and may include a combination of two or more of:
workplace projects
simulation or role plays
case studies and scenarios
observation
portfolios
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
For consistency of assessment
Evidence must be gathered over time in a range of contexts to ensure the person can achieve the unit outcome and apply the competency in different situations or environments.
Units to be assessed together
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
PSPGOV402B Deliver and monitor service to clients
PSPGOV406B Gather and analyse information
Overview of evidence requirements
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
knowledge requirements of this unit
skill requirements of this unit
application of employability skills as they relate to this unit
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
Resources required to carry out assessment
These resources include:
government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to returns-based taxes
organisational procedures and protocols relating to returns-based taxes
scenarios and case studies to capture the range of situations likely to be encountered when evaluating returns-based taxes
access to relevant systems
Where and how to assess evidence
Valid assessment of this unit requires:
a workplace environment or one that closely resembles normal work practice and replicates the range of conditions likely to be encountered when evaluating returns for returns-based taxes, including coping with difficulties, irregularities and breakdowns in routine
evaluation of returns-based taxes in a range of three or more contexts or occasions, over time
Assessment methods should reflect but not exceed workplace demands, such as literacy, and the needs of individuals who might be disadvantaged.
Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace and/or training courses and may include a combination of two or more of:
workplace projects
simulation or role plays
case studies and scenarios
observation
portfolios
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
For consistency of assessment
Evidence must be gathered over time in a range of contexts to ensure the person can achieve the unit outcome and apply the competency in different situations or environments.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWT61 | PSPREV006 | Evaluate returns-based taxes | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J297 | PSP42112 | Certificate IV in Government (Revenue Administration) | Qualification |