Elements and Performance Criteria

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

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.