Elements and Performance Criteria
- Assess liability for payment of levies, fines and other taxes
- Situations that attract imposition of levies, fines and other taxes are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- Exemptions are identified or confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- Situations are identified where concessions, or remission of or reduction in liability may apply.
- Facts applicable to situation are confirmed and evaluated.
- Criteria for assessing liability are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices.
- Determine amount payable
- Information and schedules are located and consulted to determine rate, penalty or interest applicable.
- Exemptions, remissions or reductions are applied in accordance with legislation, regulations, rulings, Commissioner's practices and relevant case law.
- Applicable rates are applied in accordance with legislation and regulations, to confirm assessments of liability.
- Documentary requirements are completed in accordance with legislation and organisational procedures.
- Deal with enquiries and complaints
- Enquiries are dealt with in accordance with organisational procedures.
- Payment options, due dates and record-keeping requirements are explained, tailoring communication to suit diverse customer needs.
- Complaints are dealt with and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
- If customers are dissatisfied with a decision, their rights to have decision reviewed are explained in accordance with organisational procedures.