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 brokerother experienced colleagues within the organisation |
Documentation may be passed on to: | colleagues for further processingcustoms 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 legislationlodgement 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, booksexternal networks such as staff in Customs, ATO and various regulatory authorities, staff in other customs broking enterprisesinternal and external training programs internal networks such as own operational team, staff in other departments, support staff, managers, training staffinternet websites |
Techniques to learn skills and knowledge required for new developments in applying GST and other indirect tax legislation may include: | coaching in the workplacecontinuing professional developmentexternal training programsindependent reading internal training programsnetworking with relevant internal and external contacts |
Workplace procedures may include: | quality procedures |
Communication in the work area may include: | electronic data interchange (EDI)emailinternetoral, aural or signed communicationsphone |
Consultative processes may involve: | managementother employees and supervisorsrelevant authorities and institutions |
Documentation and records may include: | ATO rulings on GST and other indirect tax legislationclient instructionscommercial invoicesinsurance documentsinternal company documentation used for the application of GST and other indirect tax legislation as part of customs broking activitiesoperations manuals, job specifications and induction documentationrelevant 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 legislationshipping documentsworkplace procedures and policies |