National Certificate in Administration of Revenue Law (Level 5)
Level
/ 5Credits
/ 61This qualification is expiring. The last date to meet the requirements is 31 December 2014.
Purpose
People holding the National Certificate in Administration of Revenue Law (Level 5) [Ref: 0708] have demonstrated competence in carrying out work at an intermediate level in relation to the Revenue Acts. This intermediate level involves dealing with issues which are addressed by legislation or policy, but still require careful research, skills and knowledge to decide individual cases.
The compulsory core of this qualification recognises generic skills required to carry out tax work. The skills covered here – using law, researching resources, decision-making and business writing – give candidates the ability to move on and deal with more specific areas of tax and social policy.
Specific areas of tax and tax related social policy are covered by the elective parts of the qualification. Here candidates can tailor their qualification to suit individual specialisation and/or personal goals in areas such as income tax, GST and child support.
The component unit standards of the qualification are based on the technical competency framework in place in Inland Revenue. The technical competencies focus on the skills and knowledge required to interpret and apply the Income Tax Act 1994 and other legislation administered by Inland Revenue. Inland Revenue’s internal operational procedures are largely excluded, so the unit standards reflect the application of law in determining taxpayer obligations, liabilities and entitlements. This means the certificate, while recognising the skills and knowledge required within Inland Revenue, has relevance for people working with taxation in other environments such as accounting and business.
The qualification leads on from the National Certificate in Administration of Revenue Law (Introduction) (Level 4) [Ref: 0950]. This certificate is a sound foundation for further study towards the National Diploma in Administration of Revenue Law [Ref: 0709] as all of the electives can be used to meet the requirements of the diploma, but this qualification is not a prerequisite for the diploma. Cross credits may be available from external programmes that have achieved the same outcomes of some unit standards in this qualification.
CreditRange
Compulsory / ElectiveLevel 4 credits
/ 21 / -Level 5 credits / - / 0-40
Level 6 credits / - / 0-40
Minimum totals / 21 / 40
Requirements for Award of Qualification
Award of NZQF National QualificationsCredit gained for a standard may be used only once to meet the requirements of this qualification.
Unit standards and achievement standards that are equivalent in outcome are mutually exclusive for the purpose of award. The table of mutually exclusive standards is provided on the New Zealand Qualifications Authority (NZQA) website:
Reviewed standards that continue to recognise the same overall outcome are registered as new versions and retain their identification number (ID). Any version of a standard with the same ID may be used to meet qualification requirements that list the ID and/or that specify the past or current classification of the standard.
Summary of Requirements
Compulsory standards
Elective – A minimum of 40 credits as specified
Detailed Requirements
Compulsory
The following standards are required
Business > Public Sector Services > Administration of Revenue Law
ID / Title / Level / Credit15631 / Explain laws in relation to the security and release of information in the context of Inland Revenue / 4 / 4
15632 / Make fundamental decisions in the context of Inland Revenue business matters / 4 / 3
15633 / Produce reports and letters in the context of Inland Revenue business / 4 / 4
18645 / Explain and interpret law administered by Inland Revenue / 4 / 4
18808 / Demonstrate knowledge of different entities in the context of Inland Revenue / 4 / 3
Humanities > Communication Skills > Interpersonal Communications
ID / Title / Level / Credit1296 / Conduct a one to one interview / 4 / 3
Elective
A minimum of 40 credits
Business > Public Sector Services > Administration of Revenue Law
ID / Title / Level / Credit15630 / Explain and apply legal procedures in the context of Inland Revenue / 5 / 4
15636 / Explain and apply payroll revenues in the context of Inland Revenue / 5 / 6
15637 / Explain and apply GST in the context of Inland Revenue / 5 / 7
15640 / Explain and apply the Child Support Act 1991 / 5 / 9
15642 / Explain and apply intermediate knowledge of tax law which relates to payroll revenues / 6 / 10
15643 / Explain and apply intermediate knowledge of tax law which relates to GST / 6 / 7
15644 / Apply intermediate decision making skills in the context of Inland Revenue / 6 / 4
15645 / Demonstrate knowledge and interpretation of accounting in the context of Inland Revenue / 6 / 18
15646 / Demonstrate knowledge and skills related to auditing in the context of Inland Revenue / 6 / 14
16102 / Explain and apply tax law which relates to duties / 5 / 3
18644 / Explain and apply case law relevant to Inland Revenue / 5 / 3
18646 / Explain and apply tax law which relates to the collection of overdue returns / 5 / 3
18647 / Explain and apply tax law which relates to companies / 6 / 8
18648 / Explain and apply Inland Revenue compliance and penalties legislation / 5 / 3
18649 / Explain and apply aspects of tax law which relates to family assistance / 5 / 3
18650 / Apply intermediate knowledge of tax law which relates to child support / 6 / 9
18651 / Explain and apply negotiation skills in tax related matters / 5 / 4
18652 / Explain and apply aspects of tax law related to non-business individual taxpayers and tax residence / 5 / 5
18653 / Explain and apply tax law which relates to partnerships / 5 / 3
18654 / Explain and apply aspects of tax law which relates to the primary sector / 6 / 6
18655 / Explain and apply aspects of tax law which relate to student loans / 5 / 3
18657 / Explain and apply tax law which relates to trusts and estates / 5 / 4
18658 / Explain and apply tax law which relates to business taxpayers / 5 / 8
18659 / Explain and apply tax law in an Inland Revenue disputes resolution process / 5 / 4
18660 / Explain and apply aspects of tax law which relates to the collection of overdue tax / 5 / 4
Transition Arrangements
Version 3
Version 3 was issued to indicate that this qualification is expiring.
For detailed information see Review Summaries on the NZQA website.
Previous versions of the qualification
Version 2 was issued following the review of the administration of revenue law unit standards. The changes to the qualification are primarily as a result of the review.
Changes to structure and content
- expiring unit standard 16101 removed and not replaced;
- reviewed unit standards updated;
- expiring unit standards replaced;
- unit standard 11631 removed from the qualification;
- Elective A and Elective B combined into a single elective section;
- credit total reduced from 68 to 61.
This qualification contains standards that replace earlier standards. For the purposes of this qualification, people who have gained credit for the expiring standards are exempt from the requirement to gain credit for the replacement standards – see table below.
Credit for / Exempt from15628 / 18644, 18645
15629 / 1296, 18651
15634 / 18648, 18659
15635 / 18646, 18660
15638 / 18649, 18652, 18655
15639 / 18647, 18653, 18657
15641 / 18808
15648 / 18654, 18809
People currently enrolled in programmes leading to the award of version 1 may complete that version, alternatively they may transfer to this version or the National Certificate in Administration of Revenue Law [Ref: 0950]. Those choosing to transfer have until December 2003 to do so. Last date for the award of version 1 is July 2004.
Any version of a unit standard contained within this qualification which retains its original unit standard identification number will continue to meet the requirements of this qualification.
NZQF National Qualification Registration Information
Process / Version / Date / Last Date for AssessmentRegistration / 1 / December 1999 / July 2004
Review / 2 / April 2002 / December 2014
Review / 3 / October 2010 / December 2014
Standard Setting Body
The Skills Organisation
Freepost 5164
PO Box 24-469 Royal Oak
Auckland 1345
Telephone0508 SKILLS (0508 754 557)
Other standard setting bodies whose standards are included in the qualification
NZQA
Certification
This certificate will display the logos of NZQA, The Skills Organisation Limited and the organisation that has been granted consent to assess against standards that meet the requirements of the qualification (accredited).
Classification
This qualification is classified according to the classification system listed on the Directory of Assessment Standards (DAS) and the New Zealand Standard Classification of Education (NZSCED) system as specified below.
DAS Classification / NZSCEDCode / Description / Code / Description
1705 / Business > Public Sector Services > Administration of Revenue Law / 090911 / Society and Culture > Law > Taxation Law
Quality Management Systems
Providers and Industry Training Organisations must be granted consent to assess by a recognised Quality Assurance Body before they can register credits from assessment against standards. Accredited providers and Industry Training Organisations assessing against standards must engage with the moderation system that applies to those standards. Accreditation requirements and the moderation system are outlined in the associated Accreditation and Moderation Action Plan (AMAP) for each standard.
The Skills Organisation
SSB Code 100401 / New Zealand Qualifications Authority 2018