NZQA registered unit standard
1874 version 7
Page 1 of 3
Title
Prepare IRD employer reporting documentation for PAYE, FBT and
GST
Level
3
Purpose
Credits
3
People credited with this unit standard are able to prepare IRD
employer reporting documentation for wage and salary earners,
and prepare Fringe Benefit Tax (FBT) and GST returns.
This unit standard is for people who are not financial specialists
or experts but who need financial knowledge and skills in their
workplace.
Classification
Financial Management > Financial Skills
Available grade
Achieved
Explanatory notes
1
People must be assessed against this unit standard in their workplace using naturally
occurring evidence, or in a realistic simulation of such a context. Competence must
be demonstrated within timeframes expected in a commercial environment.
2
Information and current forms for meeting the requirements of this unit standard are
available from Inland Revenue (IRD), http://www.ird.govt.nz.
Outcomes and evidence requirements
Outcome 1
Prepare IRD employer reporting documentation for wage and salary earners.
Range
documentation in relation to – PAYE, student loan, child support, KiwiSaver or
other superannuation.
Evidence requirements
1.1
Data used to prepare the reporting documentation is accurate and relevant to
IRD compliance requirements.
1.2
Current IRD documentation for wage or salary deductions is completed to IRD
requirements.
1.3
Payment documentation is prepared.
NZQA National Qualifications Services
SSB Code 9999
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
1874 version 7
Page 2 of 3
Outcome 2
Prepare FBT returns.
Evidence requirements
2.1
FBT on benefits is calculated.
benefits – cars, loans, subsidised transport, goods and services
supplied below market cost;
evidence is required for two benefits.
Range
2.2
FBT returns are prepared to IRD requirements.
Outcome 3
Prepare GST returns.
Evidence requirements
3.1
GST is calculated from transaction details.
Range
3.2
capital items, revenue items, exempt supplies.
GST returns are completed to IRD requirements using an appropriate
accounting basis for GST.
at least two of – payment basis, invoice basis, hybrid basis.
Range
Planned review date
31 December 2020
Status information and last date for assessment for superseded versions
Process
Version Date
Last Date for Assessment
Registration
1
28 September 1994
31 December 2016
Revision
2
7 September 1999
31 December 2016
Revision
3
16 December 2002
31 December 2016
Revision
4
12 January 2006
31 December 2016
Review
5
21 May 2010
31 December 2016
Rollover
6
18 April 2013
N/A
Rollover and
Revision
7
17 September 2015
N/A
Republished
7
11 March 2016
N/A
NZQA National Qualifications Services
SSB Code 9999
 New Zealand Qualifications Authority 2016
NZQA registered unit standard
1874 version 7
Page 3 of 3
Consent and Moderation Requirements (CMR) reference
0113
This CMR can be accessed at http://www.nzqa.govt.nz/framework/search/index.do.
Please note
Providers must be granted consent to assess against standards (accredited) by NZQA,
before they can report credits from assessment against unit standards or deliver courses
of study leading to that assessment.
Industry Training Organisations must be granted consent to assess against standards by
NZQA before they can register credits from assessment against unit standards.
Providers and Industry Training Organisations, which have been granted consent and
which are assessing against unit standards must engage with the moderation system that
applies to those standards.
Requirements for consent to assess and an outline of the moderation system that applies
to this standard are outlined in the CMR. The CMR also includes useful information about
special requirements for organisations wishing to develop education and training
programmes, such as minimum qualifications for tutors and assessors, and special
resource requirements.
Comments on this unit standard
Please contact NZQA National Qualifications Services nqs@nzqa.govt.nz if you wish to
suggest changes to the content of this unit standard.
NZQA National Qualifications Services
SSB Code 9999
 New Zealand Qualifications Authority 2016