Course Title: Prepare business advice on the taxes and duties for international trade transactions

Part B: Course Detail

Teaching Period: Term1 2012

Course Code: MKTG5797C

Course Title: Prepare business advice on the taxes and duties for international trade transactions

School: 650T TAFE Business

Campus: City Campus

Program: C4222 - Certificate IV in International Trade

Course Contact : Tim Wallis

Course Contact Phone: +61 3 9925 5423

Course Contact

Name and Contact Details of All Other Relevant Staff

Barry Whyms   Email barry.whyms@


Nominal Hours: 40

Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.

Pre-requisites and Co-requisites


Course Description

This course applies to individuals with a broad knowledge of taxes and duties who contribute well developed skills and knowledge to preparing business advice for a client. This course addresses the application of relevant legislation, determinations, decisions and guidelines pertaining to the Australian Taxation System and Australian Customs regulations to assess the applicability of the GST, Australian Harmonised Export Commodity Codes for tax and duty related to export transactions, and to accurately calculate relevant taxes and duty and to prepare appropriate business advice for a client .

National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

BSBINT408B Prepare business advice on the taxes and duties for international trade transactions


1. Assess applicability of GST, other relevant taxes and duty to international trade transactions

Performance Criteria:

1.1. Research applicability of relevant taxes and duty to international trade transactions
1.2. Research allowable exemptions and specialised schemes relating to international taxes or applicability to enterprise operations and specific international trade transactions
1.3. Apply allowable exemptions to trade transactions
1.4. Check accuracy of assessments


2. Calculate taxes and duty

Performance Criteria:

2.1. Identify components of international trade transactions to be included in calculations
2.2. Calculate taxes and duty on international trade transactions
2.3. Check accuracy of calculations


3. Prepare business advice on applicable taxes and duty

Performance Criteria:

3.1. Prepare results of calculations and business advice in the required format
3.2. Check calculations for accuracy, and seek and obtain verification from relevant personnel as required
3.3. Pass completed business advice on to client and other relevant personnel as required

Learning Outcomes

Learners will develop the skills and knowledge required to assess the applicability of GST, other relevant taxes and duty to international trade transactions, and to prepare business advice based on the assessments and calculations undertaken.

Details of Learning Activities

A range of learning activities are planned for this course including self-placed and collaborative classroom based activities.

The self- pace activities will be delivered though  various technology platforms and include your contribution to wikis and discussion threads, reflective journals, quizzes and interactive sessions.

The collaborative classroom activities will include group discussion, group problem solvingactivities and opportunities to practice your skills in a simulated/real workplace enviroment.

Teaching Schedule

WEEK   .

  1. Pre-training review:
    • RPL
    • LLN
    Familiarisation with:
    • Program
    • Services/facilities
    • Other students
    • Teacher(s)
    • Where to get support
    • Student responsibilities
    • Course requirements
    • Course support documents
    • Pre-reading
    • Blackboard
    • Overview of assessment requirements
    • Grading
    • Plagiarism
    • Appeals
    • Extensions
    • Feedback
    • Privacy
    • Submission requirements
    • Resubmission policy
  2. Development of Customs Practices and Policies.
  3. Customs Legislative Powers.
  4. Barrier  Control and Management
  5. Prohibted and Restricted Goods.
  6. Exit and ICS System.
  7. Test Revision.
  8. Mid Term Open Book  Test.
  10. Orign and Preference.
  11. Customs Valuation.
  12. Tariff Classifaction. 
  13. Taxes (GST DUTY).
  14.  Dumping and Antidumping.Apeals and Service Providers. 
  15. Final Open Book Test.
  16. Re - Sits and Feedback.

Learning Resources

Prescribed Texts

Trade and Border Controls. Barry Whyms and Dennis O'Brian.


Other Resources

www.Australian Customs and Border Protection Service .

Secrets of International Trading


Overview of Assessment

The student must demonstrate an understanding of all elements of a particular competency to be deemed competent. Assessment methods have been designed to measure achievement of each competency in a flexible manner over a range of assessment tasks.

Assessment will incorporate a variety of methods including technical requirements documentation, homework and in class exercises, written tests, practical problem solving exercises, presentations and practical tests. Students are advised that they are likely to be asked to personally demonstrate their assessment work to their teacher to ensure that the relevant competency standards are being met. Students will be provided with feedback throughout the course to check their progress


Assessment Tasks

Mini Test

Mid-Term Test.Open Book .

Final Open Book Test.

Assessment Matrix

Marking Guide (Grading)

After achievement of competency we then grade your performance in this course and this gives you the opportunity to have the level of your performance formally recognised against industry standards and employability skills.

You will receive one of the following grades

CHD Competent with High Distinction
CDI Competent with Distinction
CC Competent with Credit
CAG Competency Achieved - Graded
NYC Not yet Competent
DNS Did not Submit for Assessment

This grading is in accordance with the following criteria:

1. Level of Independence, Initiative, Enterprise and Performance of Work Task
We are looking for you to demonstrate broad individual research to support your business implementation and complete the stated requirements

2. Demonstrated Breadth of Underpinning Knowledge and a Willingness to Continue Learning
We are looking for your plan to show and demonstrate an excellent understanding of the industry and reference to industry and other relevant documents

3. Techniques and Processes, Technology Skills and Problem Solving
We are looking for you to comply with designated format and presentation of the Major Project

4. Work Organisation, Planning and Self-Management
We expect to see ongoing uploading of information into your document that is relevant to the course with full utilisation of the Blackboard as per course requirements and with timely submission of all required material

5. Communication Skills, People Networking, Language and Interpersonal Skills and Teamwork
We expect to see regular attendance and class involvement in relevant discussions in the scheduled sessions, utilisation of relevant networking tools as outlined in the Blackboard, and your report to be present4ed using appropriate business language,

Course Overview: Access Course Overview