Elements and Performance Criteria

RANGE STATEMENT
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording, if used in the performance criteria, is detailed below. Essential operating conditions that may be present with training and assessment (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) may also be included.
Relevant taxes may include:
goods and services tax (GST)
luxury car tax (LCT)
wine equalisation tax (WET)
other taxes, duties and tariffs on supplies and importations
Allowable exemptions and specialised schemes may include:
government initiatives and schemes to promote exports of Australian goods and commodities
Tradex Scheme and other duty drawback schemes which provide for an upfront exemption from customs duty and taxes on imported goods intended for re-export or to be used as inputs to exports
Relevant personnel may include:
colleagues, for further processing
customs broker
manager, for checking and verification

EVIDENCE GUIDE
The Evidence Guide provides advice on assessment and must be read in conjunction with the performance criteria, required skills and knowledge, range statement and the Assessment Guidelines for the Training Package.

Overview of assessment

Critical aspects for assessment and evidence required to demonstrate competency in this unit
Evidence of the following is essential:
at least two examples of accurate calculation of GST, other taxes and duty payable across a range of international trade transactions
at least two examples of situations where an assessment of allowable exemptions and/or incentives has been made
records of relevant documentation used in the workplace including examples of completed business advice
knowledge of legislation, codes of practice and national standards relevant to the work role.
Context of and specific resources for assessment
Assessment must ensure:
access to workplace documentation
access to information about applicable taxes and exemptions
access to an actual workplace or simulated environment
access to office equipment and resources.
Method of assessment
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate for this unit:
direct questioning combined with review of portfolios of evidence and third party workplace reports of on-the-job performance by the candidate
oral or written questioning to assess knowledge of allowable exemptions and specialised schemes affecting taxes/duty payable on imports/exports
assessment of research into applicability of GST and related taxes and duty to trade transactions
assessment of accuracy of calculations
review of results of calculations and business advice prepared in the required format.
Guidance information for assessment
Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example:
BSBINT407B Prepare business advice on export Free on Board Value.