Assessor Resource

TLIA3050A
Apply GST legislation as part of customs broking activities

Assessment tool

Version 1.0
Issue Date: May 2024


This unit applies to individuals working as a customs broker. Work must be carried out in compliance with the relevant Customs and Australian Taxation Office related legislation and workplace requirements concerning the GST. Work is undertaken in a range of environments including small to large worksites in the customs broking and international freight forwarding industries. Work at this level is performed under some supervision, generally within a collaborative team environment.

This unit is normally packaged at AQF level III or above.

This unit involves the skills and knowledge required to apply GST (Goods and Services Tax) legislation as part of customs broking activities. It includes assessing the applicability of GST and other relevant taxes; determining tax exemptions and taxes to be paid; and documenting the results of all tax determinations. Licensing, legislative, regulatory or certification requirements are applicable to this unit.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)

Prerequisites

Not Applicable

Employability Skills

This unit contains employability skills.



Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

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

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

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 1999 and associated regulations

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

Relevant OH&S 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 computer/communication/office 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 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

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Applicability of GST and related taxes including Wine Equalisation Tax (WET) and Luxury Car Tax (LCT) to goods and services is assessed 
Allowable exemptions and specialised schemes relating to GST and related taxes are researched for applicability to that commodity and/or transaction 
Allowable exemptions are applied to goods and commodities 
Accuracy of assessments is checked 
The rate of GST and related taxes on goods and services are determined 
Other required information such as overseas freight and insurances are obtained 
Data is input for GST calculation 
Results are recorded on appropriate documentation 
Rates and amounts of GST and other taxes payable are checked for accuracy and verified as required 
Completed documentation is stored and retained, and passed on to client and other relevant personnel as required and in accordance with the requirements of Customs and related legislation and workplace procedures 

Forms

Assessment Cover Sheet

TLIA3050A - Apply GST legislation as part of customs broking activities
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

TLIA3050A - Apply GST legislation as part of customs broking activities

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: