Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners
TLIA3050A Mapping and Delivery Guide
Apply GST legislation as part of customs broking activities
Version 1.0
Issue Date: May 2024
Qualification | - |
Unit of Competency | TLIA3050A - Apply GST legislation as part of customs broking activities |
---|---|---|---|
Description | 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. | ||
Employability Skills | This unit contains employability skills. | ||
Learning Outcomes and Application | 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. | ||
Duration and Setting | X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting. |
||
Prerequisites/co-requisites | Not Applicable | ||
Competency Field |
Development and validation strategy and guide for assessors and learners | Student Learning Resources | Handouts Activities |
Slides PPT |
Assessment 1 | Assessment 2 | Assessment 3 | Assessment 4 | |
---|---|---|---|---|---|---|---|---|
Elements of Competency | Performance Criteria | |||||||
Element: Assess applicability of GST and other relevant taxes |
| |||||||
Element: Determine taxes |
| |||||||
Element: Document tax assessments in accordance with legislative requirements |
|