Google Links

Follow the links below to find material targeted to the unit's elements, performance criteria, required skills and knowledge

Elements and Performance Criteria

  1. Elements are the essential outcomes of the unit of competency.
  2. Identify legislative, regulatory and procedural requirements relating to stamp duties
  3. Assess stamp duties
  4. Assess and process enquiries and complaints
  5. Identify legislative, regulatory and procedural requirements relating to stamp duties
  6. Assess stamp duties
  7. Assess and process enquiries and complaints

Required Skills

This section describes the essential skills and knowledge and their level required for this unit

Required skills

Look for evidence that confirms skills in

interpreting complex legislation judicial decisions rulings Commissioners practices and related materials and applying them to stamp duty determinations

researching information related to stamp duties

literacy to interpret and explain legal language

numeracy to confirm accuracy of duties applied to various instruments and transactions

communicating with others involving exchanges of complex information relating to stamp duties

using technology to conduct research make enquiries review available data access legislative requirements and record outcomes

responding to diversity including gender and disability

applying environmental and occupational health and safety procedures to administrative work and when dealing with customers

Required knowledge

Look for evidence that confirms knowledge and understanding of

range of legislation regulations rulings and Commissioners practices relating to stamp duty requirements

general principles from legislation that assist in ascertaining nature of instruments and transactions and how the stamp duty regime is to be applied

legislative changes and why they occur

legislative decision making process

confidentiality provisions

Evidence Required

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

Coassessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include

PSPETHCA Uphold and support the values and principles of public service

PSPETHC401A Uphold and support the values and principles of public service

PSPGOVA Apply government processes

PSPGOV422A Apply government processes

PSPGOVA Use advanced workplace communication strategies

PSPGOV412A Use advanced workplace communication strategies

PSPGOVB Deliver and monitor service to clients

PSPGOV402B Deliver and monitor service to clients

PSPGOVB Gather and analyse information

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 Commissioners practices and other applicable case law relating to stamp duties

organisational procedures and protocols relating to stamp duties

legislative decision making process

scenarios and case studies to capture the range of situations likely to be encountered when determining stamp duties

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 determining stamp duties including coping with difficulties irregularities and breakdowns in routine

determination of stamp duties 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 andor 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


Range Statement

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 italics in the Performance criteria is explained here.

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

Instruments and transactions may include:

conveyances

transfers

leases

assignment of leases

licences

transfer of licences

insurance policies

sales of real and other property

sale of businesses

surrenders

mortgages and charges over property

multi-jurisdictional mortgages

trust deeds, partnership agreements and related dealings

motor vehicle registrations and transfers

statutory declarations

any other document that relates to transfer of a property (e.g. receipt)

Duties may be levied on:

contracts and agreements

land transactions

other property transactions

transfers

insurance

motor vehicles

statutory licences

partnerships and trust acquisitions

General principles may include:

assessment of substance rather than form of an instrument

contingency principle which allows tax to be levied on contingencies that have not yet occurred

leading and principal object rule

several distinct matters principle

aggregation of values or considerations to overcome contract splitting to reduce duty payable

determining of value of property

nomination of agent

Rulings may include:

revenue rulings

tax rulings

public rulings

circulars

Commissioner's determinations