This section describes the knowledge and skills required for this unit

Required knowledge

Applicable legislation and regulations

A New Tax System Goods and Services Tax Act Customs and other indirect tax legislation as they relate to implementing indirect tax legislation as part of customs broking activities

Customs and related legislation

equal opportunity legislation

equal employment opportunity and affirmative action legislation

exportimportquarantinebond requirements

other indirect taxation legislation

workplace relations regulations

Basic operation of the Goods and Services Tax GST system

Calculations of GST on taxable importations

Delivered duty paid DDP transactions and impact on GST

Documentation andor software system requirements for the application of GST and other indirect tax legislation as they relate to customs broking activities

Key features of GST legislation

GST

accounting requirements

collection and remittance

inputtaxed supplies

registration process

system overview

GSTfree goods and supplies

Impact of GST on

customs functions

importers and exporters

Nontaxable importation

Roles and responsibilities of Australian Customs Service Customs and ATO as they relate to GST

Scope and operation of GST deferral scheme

Sources of information to identify GST free goods and exemption codes

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

Special rules pertaining to GST requirements

Transport and insurance costs attracting GST

Required skills

Accurately calculate indirect taxes

Accurately complete documentation related to work activities

Communicate and liaise effectively with others when applying GST and other indirect tax legislation as part of customs broking activities

Identify and interpret

luxury car tax LCT problems that may occur when applying indirect taxes and appropriate action that can be taken to resolve identified problems

nontaxable importations rules

wine equalisation tax WET rules

Read and interpret

indirect tax schedules

instructions procedures and information relevant to applying indirect taxes legislation as they relate to customs broking activities

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 competence in this unit must be relevant to and satisfy all of the requirements of the Elements Performance Criteria Required Skills Required Knowledge and include

determining applicability of GST and determining other indirect taxes

documenting indirect tax assessments

Context of and specific resources for assessment

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

Resources for assessment include access to

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

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 legislation and current amendments

Method of assessment

A range of assessment methods should be used to assess practical skills and knowledge

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

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 and other indirect tax legislation may include changes in:

Information on new developments in the application of GST and other indirect tax legislation may be obtained from:

Techniques to learn skills and knowledge required for new developments in applying GST and other indirect tax legislation may include:

Workplace procedures may include:

Communication in the work area may include:

Consultative processes may involve:

Documentation and records may include: