REQUIRED KNOWLEDGE AND SKILLS

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

Required knowledge

Customs and other related legislation as they apply to the implementation of GST legislation including A New Tax System Goods and Services Tax Act and associated regulations

Relevant sections of national and state or territory regulatory requirements and codes of practice

Relevant OHampS and environmental procedures and regulations

Information on relevant aspects of GST legislation as they relate to customs broking and freight forwarding activities

Sources of information on new developments in GST legislation as they relate to customs broking activities

Focus of operation of work systems equipment management and site operating systems for the implementation of GST legislation as they relate to customs broking activities

Problems that may occur when applying GST legislation and appropriate action that can be taken to resolve the problems

Techniques to learn skills and knowledge required for new developments in GST legislation as they relate to customs broking activities

Documentation requirements for the application of GST legislation as they relate to customs broking activities

Steps involved in planning the work activities

Procedures to be followed in the event of an emergency

Procedures for managing and controlling hazardous situations when carrying out work activities

Required skills

Negotiate communicate and liaise effectively with others when applying GST legislation as part of customs broking activities

Read and interpret instructions procedures and information relevant to the application of GST legislation as they relate to customs broking activities

Plan and organise work activities

Complete documentation related to work activities

Work collaboratively with others as part of an operational team

Adapt appropriately to cultural differences in the workplace including modes of behaviour and interactions with others

Operate relevant computercommunicationoffice equipment when applying GST legislation

Enter information using appropriate media and technology

Identify interpret and learn new skills and knowledge required for new developments in GST legislation and related systems and technology

Resolve problems which may arise when applying GST legislation

Monitor work activities in terms of planned schedule

Work systematically with required attention to detail without injury to self or others or damage to goods or equipment

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria required knowledge and skills the range statement and the assessment guidelines for this Training Package

Critical aspects for assessment and evidence required to demonstrate competency in this unit

The evidence required to demonstrate competency in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria of this unit and include demonstration of

determining applicability of GST and other relevant taxes

determining taxes

documenting tax assessments

Context of and specific resources for assessment

Performance is demonstrated consistently over a period of time and in a suitable range of contexts

Resources for assessment include

a range of relevant exercises case studies andor other simulated practical and knowledge assessment andor

access to an appropriate range of relevant operational situations in the workplace

In both real and simulated environments access is required to

relevant and appropriate materials and equipment and

applicable documentation including workplace procedures regulations codes of practice and operation manuals

Method of assessment

Assessment of this unit must be undertaken by a registered training organisation

As a minimum assessment of knowledge must be conducted through appropriate writtenoral tests

Practical assessment must occur

through activities in an appropriately simulated environment at the registered training organisation andor

in an appropriate range of situations in the workplace

Information on relevant aspects of GST legislation as they relate to customs broking and freight forwarding activities may include:

GST and related taxes refers to:

Allowable exemptions and specialised schemes refers to:

Verification may be undertaken by:

Documentation may be passed on to:

New developments in the application of GST legislation may include changes in:

Information on new developments in the application of GST legislation may be obtained from:

Techniques to learn skills and knowledge required for new developments in the application of GST legislation may include:

Depending on the organisation concerned, workplace procedures may be called:

Communication in the work area may include:

Consultative processes may involve:

Documentation and records may include:

Applicable legislation and regulations may include: