Unit of competency Outline

Date retreived
22/07/2026 9:59 AM AWST

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Evaluate returns-based taxes

Evaluate returns-based taxes

Unit of competency
National Code
PSPREV015
State Code
ODW49
TGA Status
Current
DTWD Status
Approved
Current Release Number
1.00
Current Release Date
03/04/2022
View on TGA
State Implementation and Classification
Approved Date
08/07/2022
Field of Education
080101 - Accounting
Original Release Date
08/07/2022
Nominal Hours
40
Description
This unit describes the performance outcomes, skills and knowledge required to evaluate returns-based taxes. Those undertaking this unit work independently, performing complex tasks in familiar contexts.The skills in this unit must be applied in accordance with Commonwealth and State or Territory legislation, Australian standards and industry codes of practice.No occupational licensing, certification or specific legislative requirements apply to this 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. Process complaints in accordance with procedures, record decisions and notify taxpayers.
  • 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 in accordance with organisational procedures.
No information
No information
Replaces
State Code National Code Title Type
AWT61 PSPREV006 Evaluate returns-based taxes Unit of competency
State Code National Code Title Type
BHO9 PSP40122 Certificate IV in Government Qualification