Assessor Resource

TLIX5049A
Determine indirect taxes

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, Australian Taxation Office (ATO) and other tax related legislation, and workplace policies and procedures.

Work is undertaken in a range of environments including small to large worksites in the customs broking, international freight forwarding, integrated express delivery and import/export industries.

This unit involves the skills and knowledge required to determine indirect taxes as part of customs broking activities. It includes assessing the applicability of indirect 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

Nil

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 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 and/or other simulated practical and knowledge assessment, and/or

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 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.

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 1999, 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

export/import/quarantine/bond 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 and/or 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

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 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

non-taxable 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 range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.

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

customs broker

manager for checking and verification

New developments in the application of GST and other indirect tax legislation may include changes in:

ATO and Customs legislation

lodgement processes and systems

rates

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

bulletins, journals, magazines, books

external networks such as staff in Customs, ATO and various regulatory authorities, staff in other customs broking enterprises

internal and external training programs

internal networks such as own operational team, staff in other departments, support staff, managers, training staff

internet websites

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

coaching in the workplace

continuing professional development

external training programs

independent reading

internal training programs

networking with relevant internal and external contacts

Workplace procedures may include:

quality procedures

Communication in the work area may include:

electronic data interchange (EDI)

email

internet

oral, aural or signed communications

phone

Consultative processes may involve:

management

other employees and supervisors

relevant authorities and institutions

Documentation and records may include:

ATO rulings on GST and other indirect tax legislation

client instructions

commercial invoices

insurance documents

internal company documentation used for the application of GST and other indirect tax legislation as part of customs broking activities

operations manuals, job specifications and induction documentation

relevant documentation and guidance materials on A New Tax System (Goods and Services Tax) Act 1999, Customs and other indirect tax legislation as they relate to the implementation of GST and other indirect tax legislation

shipping documents

workplace procedures and policies

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 indirect taxes to goods and commodities is analysed and documented 
Allowable exemptions and specialised schemes relating to indirect taxes are researched for applicability to specific commodities and/or transactions 
Allowable exemptions are applied to goods and commodities in accordance with relevant legislation 
Accuracy of assessments is checked and verified 
Correct rate of indirect tax on goods and services is identified and applied in accordance with legislative requirements 
Relevant information such as overseas freight and insurances is obtained as required 
Data is input into software application systems for indirect tax calculation 
Indirect tax assessment results are recorded on appropriate documentation in accordance with legislative requirements 
Rates and amounts of indirect taxes payable are checked for accuracy and verified according to workplace procedures 
Completed documentation is stored, retained and provided to clients and other relevant personnel as required in accordance with Customs Act 1901 and related legislation and workplace procedures 

Forms

Assessment Cover Sheet

TLIX5049A - Determine indirect taxes
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

TLIX5049A - Determine indirect taxes

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: