Unit of competency Outline
Date retreived
22/07/2026 9:21 PM AWST
22/07/2026 9:21 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.
Administer levies, fines and other taxes
Administer levies, fines and other taxes
Unit of competency
National Code
PSPREV409A
PSPREV409A
State Code
WJ089
WJ089
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
20
Description
This unit covers the knowledge and skills to administer levies, fines and other taxes.In practice, administering levies, fines and other taxes overlaps with other generalist or specialist work activities, such as acting ethically, applying government processes, communicating, 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. Assess liability for payment of levies, fines and other taxes
- 1.1 Situations that attract imposition of levies, fines and other taxes are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- 1.2 Exemptions are identified or confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- 1.3 Situations are identified where concessions, or remission of or reduction in liability may apply.
- 1.4 Facts applicable to situation are confirmed and evaluated.
- 1.5 Criteria for assessing liability are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices.
2. Determine amount payable
- 2.1 Information and schedules are located and consulted to determine rate, penalty or interest applicable.
- 2.2 Exemptions, remissions or reductions are applied in accordance with legislation, regulations, rulings, Commissioner's practices and relevant case law.
- 2.3 Applicable rates are applied in accordance with legislation and regulations, to confirm assessments of liability.
- 2.4 Documentary requirements are completed in accordance with legislation and organisational procedures.
3. Deal with enquiries and complaints
- 3.1 Enquiries are dealt with in accordance with organisational procedures.
- 3.2 Payment options, due dates and record-keeping requirements are explained, tailoring communication to suit diverse customer needs.
- 3.3 Complaints are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
- 3.4 If customers are dissatisfied with a decision, their rights to have decision reviewed are explained 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.
Levies, fines and other taxes may include:
community ambulance cover levy
fire services levy
emergency services levy
fire and emergency services levy
health insurance levy
Medicare levy
agricultural protection scheme
parking space levy
metropolitan regional improvement tax
city centre marketing and improvement levy
fuel subsidies
speeding fines
red light camera fines
parking fines
council infringement fines
court imposed fines
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
Exemptions may include:
threshold exemptions
pensioner exemptions
farming shed exemptions
pump exemptions
exemptions under retail parking levy
Remissions or reductions may include:
land usage
regional area
single farming enterprise
contiguous land
concessions
business rules
reasonable care
matters beyond control of customer
first offence applications
driving offences
government remissions
Documentary requirements may include:
record keeping
report writing
correspondence
approved forms
required supporting documentation
photographic evidence
speed and traffic light cameras
imaging of returns and correspondence
formal notices of service to produce (for court proceedings)
Complaints may include:
objections, e.g. those relating to community ambulance levy
Levies, fines and other taxes may include:
community ambulance cover levy
fire services levy
emergency services levy
fire and emergency services levy
health insurance levy
Medicare levy
agricultural protection scheme
parking space levy
metropolitan regional improvement tax
city centre marketing and improvement levy
fuel subsidies
speeding fines
red light camera fines
parking fines
council infringement fines
court imposed fines
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
Exemptions may include:
threshold exemptions
pensioner exemptions
farming shed exemptions
pump exemptions
exemptions under retail parking levy
Remissions or reductions may include:
land usage
regional area
single farming enterprise
contiguous land
concessions
business rules
reasonable care
matters beyond control of customer
first offence applications
driving offences
government remissions
Documentary requirements may include:
record keeping
report writing
correspondence
approved forms
required supporting documentation
photographic evidence
speed and traffic light cameras
imaging of returns and correspondence
formal notices of service to produce (for court proceedings)
Complaints may include:
objections, e.g. those relating to community ambulance levy
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
PSPGOV402B Deliver and monitor service to clients
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
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 levies, fines and other taxes
organisational procedures and protocols relating to levies, fines and other taxes
scenarios and case studies to capture the range of situations likely to be encountered when administering levies, fines and other 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 administering levies, fines and other taxes, including coping with difficulties, irregularities and breakdowns in routine
administration of levies, fines and other taxes relating to 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
PSPGOV402B Deliver and monitor service to clients
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
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 levies, fines and other taxes
organisational procedures and protocols relating to levies, fines and other taxes
scenarios and case studies to capture the range of situations likely to be encountered when administering levies, fines and other 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 administering levies, fines and other taxes, including coping with difficulties, irregularities and breakdowns in routine
administration of levies, fines and other taxes relating to 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 |
|---|---|---|---|
| AWT60 | PSPREV009 | Administer levies, fines and other taxes | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J297 | PSP42112 | Certificate IV in Government (Revenue Administration) | Qualification |