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

Part B: Course Detail

Teaching Period: Term1 2013

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

Telephone; 99255437

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-paced and collaborative class room based activities.

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

The collaborative classroom based activities will include group discussion, group problem solving activities and opportunities to practice skills in a simulated workplace environment.

This course is co-delivered with:

MKTG5798C Apply knowledge of import and export international conventions, laws and finance, and

MKTG5799C Prepare business advice on export Free on Board value

Teaching Schedule


1. Pre-training review:
• RPL information
• LLN information
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.Introduction - Globalision

3.Development of Customs Practices and Policies

4.Customs Legisilative Powers

5.Barrier Control and Management

6.Prohibited and Restricted Goods

7.Exit and ICS Computer Systems.Test Revision Test One (!)


9.Origin and  Preference of Goods

10.Customs Valuation

11.Classification of Goods and Harmonised Tariff

12.Dumping and Anti Dumping Action

13.Taxes(GST and Duty)

14.Appeals AAT and Role of Service Providers

15. Final Test (2) OPEN BOOK

16.Feed Back and Re-Sits

Learning Resources

Prescribed Texts

Trade and Border Controls. Barry Whyms Adv from RMIT Book shop only.


Other Resources

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

Critical aspects of assessment

The critical aspects of assessment are:
• Validity – the assessment tool is designed and implemented so that it measures performance accurately and precisely
• Reliability – the assessment tool is designed and implemented so that the measurements received are consistent over a period of time or a number of assessment events
• Fairness – the assessment tool is designed and implemented so that it is non-discriminatory and unambiguous
• Flexibility – the assessment tool is designed to allow for its application in a range of different contexts and conditions, and uses a range of methodologies.

Assesment Tasks.

1. Mid Term Test Ch.1-7


3. Final Test Ch 8.14.
Submission Requirements

Assessment tasks may need to be submitted via Blackboard.

You should:

• Ensure that you submit assessments on or before the due date. If your performance in the assessment is affected by unexpected circumstances, you should consider applying for Special Consideration. Information on the process and application forms is available at;ID=ls0ydfokry9rz website.
• Always retain a copy of your assessment tasks. (hard copy and soft copy)
• When you submit work for assessment at RMIT University you need to use a cover sheet that includes a declaration and statement of authorship. You must complete, sign and submit a cover sheet with all work you submit for assessment, whether individual or group work. On the cover sheet you declare that the work you are presenting for assessment is your own work. An assignment cover sheet for submission of work for assessment is available on blackboard.
• Each page of your assessment should include footer with your name, student number, the title of the assessment, unit code and title and page numbers. For example, Julie Macpherson, 324567, Task 2, OHS2345C Ensure safe workplace, Page 1 of 10.

Marking Guide (competency):
Vocational Education and Training (VET) is based on current industry needs and the focus on preparing you for the workplace. Because VET courses are informed by practical application of knowledge and skills, they are based on a system known as ‘competency based training’ (CBT). So when you are assessed in VET it is about whether you are competent to do the job, as well as having a firm grasp on the knowledge and skills required to do that job, as opposed to traditional curriculum based education settings that are often based on knowledge retention.

You need to demonstrate you are competent in each element of the unit of competency you are studying.

You will receive feedback on each assessment task that will inform you whether you are competent or not and how well you are performing. Once competent in all elements of the unit you receive a competency grading.

Please refer to the Final Grades table below.

Marking Guide (Grading)
After achieving competency we then grade your performance in the unit; this gives you the opportunity to have the level of your performance formally recognized against industry standards and employability skills.

The grading is according to the following criteria:


We are looking for a high level of ability to complete all tasks independently as per the specifications as well as demonstrating a high level of initiative in your approach to the task


We are looking for depth of understanding of the key concepts and knowledge required in the assessments system. You should be able to demonstrate a thorough understanding of all requirements in all the assessment tasks.


We are looking for appropriate use of technology to assist in presenting all tasks clearly and suitable for the intended audience. You also need to show an understanding of the kinds of problems that can arise in managing pertinent issues and how these might be addressed.


If required by the teacher we would expect to see ongoing uploading of information into Pebble Pad that is relevant to the unit, full utilisation of Pebble Pad and Blackboard as per course requirements and timely submission of all required assessment tasks.


We expect to see contributions to relevant discussions and scheduled Collaborate sessions. In addition your tasks should demonstrate a very good understanding of strategies for a collaborative approach to management issues in the workplace.

Final Grades table:

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

Further information regarding the application of the grading criteria will be provided by your teacher.

Assessment Matrix

Full details on how this course is assessed against the Unit elements and performance criteria plus critical aspects of evidence can be found in the Learning and Assessment Tool available from your course teacher.

Other Information

The total number of scheduled hours of teaching, learning and assessment involved in this course includes all planned activities including face to face classes, lectures. Workshops and seminars; workplace visits, on line learning and other forms of structured teaching and learning. The total scheduled hours also covers the amount of effort required to undertake, evaluate and complete all assessment requirements, including observation of work performance, discussions with supervisors and others providing third party evidence and one on one and group assessment sessions with students.

Course Overview: Access Course Overview