Unit of competency Outline
Date retreived
22/07/2026 1:19 PM AWST
22/07/2026 1:19 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.
Calculate taxes, fees and charges
Calculate taxes, fees and charges
Unit of competency
National Code
PSPBORD305A
PSPBORD305A
State Code
C8073
C8073
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
04/07/2014
Field of Education
090911 - Taxation Law
Original Release Date
04/07/2014
Nominal Hours
20
Description
This unit covers the skills and knowledge 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.In practice, calculating taxes, fees and charges may overlap with other generalist or specialist public sector workplace activities such as acting ethically, complying with legislation, working effectively, using resources and financial systems, organising workplace information, etc.No licensing, legislative, regulatory or certification requirements apply to this unit at the time of publication
Notes
Elements and Performance Criteria
1. Assess goods and documents for duty and tax liability
- 1.1 Goods and documents are examined in accordance with legislation, organisational guidelines and procedures.
- 1.2 Class of taxes, fees or charges is determined in accordance with legislation and guidelines.
- 1.3 The value of the goods/services is determined.
- 1.4 Liability to pay taxes, fees and charges is determined in accordance with legislation, policies and guidelines.
- 1.5 The rate of taxes, fees and charges is determined in accordance with organisational policy and procedures.
2. Calculate taxes, fees and charges
- 2.1 Taxes, fees and charges are calculated in accordance with relevant legislation, policies and guidelines.
- 2.2 Relevant systems are used to assess amounts payable.
- 2.3 All calculations are made accurately and checked for consistency.
3. Complete transaction records
- 3.1 Records of transaction are completed clearly and accurately in accordance with organisational guidelines, and identify all relevant information.
- 3.2 Transaction records are issued in accordance with organisational guidelines and standard operating procedures.
- 3.3 Copies of transaction records are retained and stored in accordance with legislation, policies, guidelines and procedures.
The 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 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.
Goods may include:
air and sea cargo
hand-held cabin baggage
passenger and crew baggage
'per favor' items
postal items
unaccompanied baggage
bulk and @@ontainerized products
ballast water
Legislation, organisational guidelines and procedures may include:
enabling and allied legislation and regulations, such as:
Customs Act 1901 and regulations
Customs Tariff Act 1995
Quarantine Act 1908 and regulations
Imported Foods Control Act 1992 and regulations
Export Control Act 1982 and regulations
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
organisational policies and procedures
work area standard operating procedures/work instructions
procedures manuals
occupational health and safety and environment legislation and guidelines
Taxes, fees and charges may include:
tariffs
duty
penalties
infringement notices
taxes, such as:
Goods and Services Tax (GST)
Wine Equalisation Tax (WET)
Luxury Car Tax (LCT)
fees for service, such as:
treatment and return to sender charges
document charges
fees associated with import directions
inspection charges
pratique fees
Value of the goods may include:
value of the taxable import (VOTI)
customs value
prescribed weight
Liability to pay includes consideration of:
possible tax exemptions
possible customs exemptions
who has liability (ie owner or packer)
Rate may take account of:
charging guidelines
legislated penalty units
origin of the goods
applicable concessions
correct tariff classification
Relevant systems or packages may include:
specific 'ready reckoners'
revenue systems
Dutycalc
COMPILE
AIMS
EXDOC
VMS
Records of transactions may include:
informal clearance documents (ICD)
customs entry
invoice
demand for payment
record of credit payment
other forms of receipt
Goods may include:
air and sea cargo
hand-held cabin baggage
passenger and crew baggage
'per favor' items
postal items
unaccompanied baggage
bulk and @@ontainerized products
ballast water
Legislation, organisational guidelines and procedures may include:
enabling and allied legislation and regulations, such as:
Customs Act 1901 and regulations
Customs Tariff Act 1995
Quarantine Act 1908 and regulations
Imported Foods Control Act 1992 and regulations
Export Control Act 1982 and regulations
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
organisational policies and procedures
work area standard operating procedures/work instructions
procedures manuals
occupational health and safety and environment legislation and guidelines
Taxes, fees and charges may include:
tariffs
duty
penalties
infringement notices
taxes, such as:
Goods and Services Tax (GST)
Wine Equalisation Tax (WET)
Luxury Car Tax (LCT)
fees for service, such as:
treatment and return to sender charges
document charges
fees associated with import directions
inspection charges
pratique fees
Value of the goods may include:
value of the taxable import (VOTI)
customs value
prescribed weight
Liability to pay includes consideration of:
possible tax exemptions
possible customs exemptions
who has liability (ie owner or packer)
Rate may take account of:
charging guidelines
legislated penalty units
origin of the goods
applicable concessions
correct tariff classification
Relevant systems or packages may include:
specific 'ready reckoners'
revenue systems
Dutycalc
COMPILE
AIMS
EXDOC
VMS
Records of transactions may include:
informal clearance documents (ICD)
customs entry
invoice
demand for payment
record of credit payment
other forms of receipt
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
Pre-requisite units that must be achieved prior to this unit:Nil
Co-requisite units that must be assessed with this unit:Nil
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include, but are not limited to:
PSPETHC301B Uphold the values and principles of public service
PSPGOV301B Work effectively in the organisation
PSPGOV302B Contribute to workgroup activities
PSPGOV305B Access and use resources and financial systems
PSPGOV307B Organise workplace information
PSPLEGN301B Comply with legislation in the public sector
PSPOHS301A Contribute to workplace safety
Overview of evidence requirements
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
the knowledge requirements of this unit
the skill requirements of this unit
application of the Employability Skills as they relate to this unit (see Employability Summaries in Qualifications Framework)
calculation of taxes, fees and charges in a range of (3 or more) contexts (or occasions, over time)
Resources required to carry out assessment
These resources include:
legislation, policy, procedures and guidelines relating to the calculation of taxes, fees and charges
case studies and workplace scenarios to capture the range of situations likely to be encountered when calculating taxes, fees and charges
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 calculating taxes, fees and charges, including coping with difficulties, irregularities and breakdowns in routine
calculation of taxes, fees and charges in a range of (3 or more) contexts (or occasions, over time)
Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as:
people with disabilities
people from culturally and linguistically diverse backgrounds
Aboriginal and Torres Strait Islander people
women
young people
older people
people in rural and remote locations
Assessment methods suitable for valid and reliable assessment of this competency may include, but are not limited to, a combination of 2 or more of:
case studies
portfolios
questioning
scenarios
simulation or role plays
authenticated evidence from the workplace and/or training courses
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
Pre-requisite units that must be achieved prior to this unit:Nil
Co-requisite units that must be assessed with this unit:Nil
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include, but are not limited to:
PSPETHC301B Uphold the values and principles of public service
PSPGOV301B Work effectively in the organisation
PSPGOV302B Contribute to workgroup activities
PSPGOV305B Access and use resources and financial systems
PSPGOV307B Organise workplace information
PSPLEGN301B Comply with legislation in the public sector
PSPOHS301A Contribute to workplace safety
Overview of evidence requirements
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
the knowledge requirements of this unit
the skill requirements of this unit
application of the Employability Skills as they relate to this unit (see Employability Summaries in Qualifications Framework)
calculation of taxes, fees and charges in a range of (3 or more) contexts (or occasions, over time)
Resources required to carry out assessment
These resources include:
legislation, policy, procedures and guidelines relating to the calculation of taxes, fees and charges
case studies and workplace scenarios to capture the range of situations likely to be encountered when calculating taxes, fees and charges
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 calculating taxes, fees and charges, including coping with difficulties, irregularities and breakdowns in routine
calculation of taxes, fees and charges in a range of (3 or more) contexts (or occasions, over time)
Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as:
people with disabilities
people from culturally and linguistically diverse backgrounds
Aboriginal and Torres Strait Islander people
women
young people
older people
people in rural and remote locations
Assessment methods suitable for valid and reliable assessment of this competency may include, but are not limited to, a combination of 2 or more of:
case studies
portfolios
questioning
scenarios
simulation or role plays
authenticated evidence from the workplace and/or training courses
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 |
|---|---|---|---|
| AWW53 | PSPBDR005 | Calculate taxes, fees and charges | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J277 | PSP30212 | Certificate III in Government (Border Protection) | Qualification |