Elements and Performance Criteria

RANGE STATEMENT
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.
Information on relevant aspects of GST legislation as they relate to customs broking and freight forwarding activities may include:
key features of the GST legislation
GST system overview
basic operation of the GST system
roles and responsibilities of Australian Customs Service (Customs) and the Australian Taxation Office (ATO) as they relate to GST
registration process
GST accounting requirements
GST-free goods and supplies
GST input-taxed supplies
GST collection and remittance
special rules pertaining to GST requirements
impact of GST on Customs functions
calculations of GST on taxable importations
transport and insurance costs attracting GST
impact of GST on importers and exporters
non-taxable importation
GST and related taxes refers to:
Goods and Services Tax
Wine Equalisation Tax (WET)
Luxury Car Tax (LCT)
other taxes on imported/exported goods and commodities
Allowable exemptions and specialised schemes refers to:
government initiatives and schemes to promote exports of goods and services
Verification may be undertaken by:
customs broker
other experienced colleagues within the organisation
Documentation may be passed on to:
colleagues for further processing
manager for checking and verification
customs broker
New developments in the application of GST legislation may include changes in:
rates
GST and customs legislation
processes
systems
Information on new developments in the application of GST legislation may be obtained from:
internal networks such as: own operational team, staff in other departments, support staff, managers, training staff, etc.
external networks such as: staff in Customs, ATO and various regulatory authorities, staff in other customs broking enterprises, etc.
bulletins, journals, magazines, books, etc.
internet websites
internal and external training programs
Techniques to learn skills and knowledge required for new developments in the application of GST legislation may include:
external training programs
internal training programs
reading independently
coaching in the workplace
online learning on a computer
networking with relevant internal and external contacts
Depending on the organisation concerned, workplace procedures may be called:
standard operating procedures (SOPs)
company procedures
enterprise procedures
organisational procedures
established procedures
Communication in the work area may include:
phone
electronic data interchange (EDI)
fax
email
internet
RF systems
oral, aural or signed communications
Consultative processes may involve:
other employees and supervisors
relevant authorities and institutions
management and union representatives
industrial relations and OH&S specialists
Documentation and records may include:
relevant documentation and guidance materials on A New Tax System (Goods and Services Tax) Act 1999 and Customs and other legislation as they relate to the implementation of GST legislation
ATO rulings on GST
Insurance documents
Shipping documents
Commercial invoices
Customs and related legislation and procedures as they relate to calculation of GST as part of customs broking activities
internal documentation used for the application of GST legislation as part of customs broking activities
codes of practice and regulations relevant to the application of GST legislation as part of customs broking activities
operations manuals, job specifications and induction documentation
manufacturers specifications for equipment
workplace procedures and policies
client instructions
quality assurance procedures
relevant OH&S and environmental protection regulations
Applicable legislation and regulations may include:
Customs and related legislation
A New Tax System (Goods and Services Tax) Act 1999 and Customs and other legislation as they relate to the implementation of tax legislation as part of customs broking activities
trade modernisation legislation
other taxation legislation
export/import/quarantine/bond requirements
workplace relations regulations
equal opportunity legislation
equal employment opportunity and affirmative action legislation

EVIDENCE GUIDE
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 and/or other simulated practical and knowledge assessment, and/or
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 written/oral tests
Practical assessment must occur:
through activities in an appropriately simulated environment at the registered training organisation, and/or
in an appropriate range of situations in the workplace