Administer levies, fines and other taxes

Unit of competency Outline

Date retreived
21/07/2026 11:41 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.

Unit of competency

National Code
PSPREV009

State Code
AWT60

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

Description

This unit describes the skills required to administer levies, fines and other taxes. It includes assessing liability for payment of levies, fines and other taxes, determining the amount payable and dealing with enquiries and complaints.This unit applies to those working in roles where the administration of levies, fines and other taxes is required.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. Assess liability for payment of levies, fines and other taxes

1.1 Identify and confirm situations that attract imposition of levies, fines and other taxes.
1.2 Identify and confirm exemptions.
1.3 Identify situations where concessions, or remission of or reduction in liability may apply.
1.4 Confirm and evaluate facts applicable to situation.
1.5 Identify and apply criteria for assessing liability.

2. Determine amount payable

2.1 Locate and consult information and schedules to determine rate, penalty or interest applicable.
2.2 Apply exemptions, remissions or reductions.
2.3 Apply applicable rates to confirm assessments of liability.
2.4 Complete documentary requirements.

3. Deal with enquiries and complaints

3.1 Deal with enquiries.
3.2 Explain payment options, due dates and record-keeping requirements, tailoring communication to suit diverse customer needs.
3.3 Deal with complaints, record and notify decisions.
3.4 Explain to customers their rights to have decisions reviewed if they are dissatisfied with a decision.

No information

Replaces

State Code	National Code	Title	Type
WJ089	PSPREV409A	Administer levies, fines and other taxes	Unit of competency

Replaced By

State Code	National Code	Title	Type
ODW43	PSPREV018	Administer levies, fines and other taxes	Unit of competency

State Code	National Code	Title	Type
AZX9	PSP40116	Certificate IV in Government	Qualification