applicable legislation and regulations: A New Tax System (Goods and Services Tax) Act 1999, customs and other indirect tax legislation as they relate to implementing indirect tax legislation as part of customs broking activities current Australian Customs Act and related legislation export/import/quarantine/bond requirements other indirect taxation legislation basic operation of the GST system calculations of GST on taxable importations delivered duty paid (DDP) transactions and impact on GST documentation and/or software system requirements for applying GST and other indirect tax legislation as they relate to customs broking activities key features of GST legislation GST: accounting requirements collection and remittance input-taxed supplies registration process system overview GST-free goods and supplies impact of GST on: customs functions importers and exporters non-taxable importation roles and responsibilities of relevant Australian Government departments such as customs and taxation, 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 for GST requirements transport and insurance costs attracting GST. |