Unit of competency Outline
Date retreived
22/07/2026 12:45 PM AWST
22/07/2026 12:45 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Determine indirect taxes
Determine indirect taxes
Unit of competency
National Code
TLIX5049
TLIX5049
State Code
AWL04
AWL04
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
04/08/2016
Field of Education
080311 - International Business
Original Release Date
04/08/2016
Nominal Hours
35
Description
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. This unit applies to individuals working as a customs broker. Work must be carried out in compliance with relevant 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. No licensing, legislative or certification requirements apply to this unit at the time of publication.
Notes
Elements and Performance Criteria
1 Assess applicability of indirect taxes to goods, commodities and transactions
- 1.1 Applicability of indirect taxes to goods and commodities is analysed and documented
- 1.2 Allowable exemptions and specialised schemes relating to indirect taxes are researched for applicability to specific commodities and/or transactions
- 1.3 Allowable exemptions are applied to goods and commodities in accordance with relevant legislation
- 1.4 Accuracy of assessments is checked and verified
2 Calculate indirect taxes
- 2.1 Correct rate of indirect tax on goods and services is identified and applied in accordance with legislative requirements
- 2.2 Relevant information such as overseas freight and insurances is obtained as required
- 2.3 Data is input into software application systems for indirect tax calculation
3 Document indirect tax assessments
- 3.1 Indirect tax assessment results are recorded on appropriate documentation in accordance with legislative requirements
- 3.2 Rates and amounts of indirect taxes payable are checked for accuracy and are verified in accordance with workplace procedures
- 3.3 Completed documentation is stored, retained and provided to clients and other relevant personnel as required in accordance with current Australian Customs Act and relevant legislation and workplace procedures
No information
No information
Replaces
| State Code | National Code | Title | Type |
|---|---|---|---|
| WI853 | TLIX5049A | Determine indirect taxes | Unit of competency |
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| OED33 | TLIX0043 | Determine indirect taxes | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| AZO9 | TLI50816 | Diploma of Customs Broking | Qualification |