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					NZQA registered unit standard                                                     18637 version 2
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Title              Demonstrate knowledge of the application of GST in the context of
                   Customs and Excise requirements

Level              5                                 Credits        8


Purpose                         People credited with this unit standard are able to: explain the
                                principles of GST legislation and its implication in a Customs
                                and Excise context; explain the zero-rating for GST of goods
                                under section 11 of the Goods and Services Tax Act 1985; and
                                explain the imposition of GST on imported goods under section
                                12 of the Goods and Services Tax Act 1985.


Classification                  Public Sector Services > Customs and Excise


Available grade                 Achieved


Explanatory notes

1       Legislation, policies and procedures relevant to this unit standard include:
        Goods and Services Tax Act 1985;
        Customs and Excise Act 1996;
        Customs and Excise Regulations 1996;
        The State Services Code of Conduct, Standards of Integrity and Conduct (available
        from www.ssc.govt.nz);
        New Zealand Customs Service Code of Conduct (available from NZ Customs
        Service, PO Box 2218, Wellington 6140, www.customs.govt.nz).

2       Excisable goods refers to goods on which excise duty is payable in accordance with
        Part A of the Excise and Excise-equivalent Duties Table, Customs and Excise Act
        1996.

3       Demonstration of knowledge of all outcomes must, where applicable, be referenced
        to relevant legislation.




Learning State (trading name of the Public Sector          New Zealand Qualifications Authority 2011
Training Organisation)
SSB Code 101770
NZQA registered unit standard                                                      18637 version 2
                                                                                       Page 2 of 3

Outcomes and evidence requirements
Outcome 1

Explain the principles of GST legislation and its implication in a Customs and Excise
context.

Evidence requirements

1.1         Concepts and features associated with a value added tax system are described
            and the distinction between Customs and IRD responsibilities are identified and
            explained.

            Range           examples of concepts and features may include but are not limited
                            to – taxable activity, registration, returns, types of supplies, time of
                            supply, tax invoices, output tax, input tax, adjustments.

1.2         The linkages between the Customs and Excise Act 1996 and the Goods and
            Services Tax Act 1985 are identified and explained.

1.3         GST processes as they apply to Customs activity are explained.

1.4         The liability, or otherwise, for GST is identified in terms of relevant legislation.

            Range           New Zealand returned goods, repaired goods, excisable goods
                            that cannot be accounted for.

1.5         Exempt supplies are described in accordance with legislation.

            Range           includes but is not limited to – financial services, donated goods
                            and services, fine metals, personal effects, concessions.

Outcome 2

Explain the zero-rating for GST of goods under section 11 of the Goods and Services Tax
Act 1985.

Evidence requirements

2.1         Conditions where a zero rate GST applies to goods entered for export is
            explained.

2.2         Provisions for other goods that qualify for a zero rate of GST are explained.

            Range           sealed bag system, inbound and outbound travellers, repairs,
                            renovations and modifications, other returned New Zealand goods,
                            extent of zero rate.

2.3         Provisions for applying a zero rate to temporary import entries are explained.



Learning State (trading name of the Public Sector           New Zealand Qualifications Authority 2011
Training Organisation)
SSB Code 101770
NZQA registered unit standard                                                     18637 version 2
                                                                                      Page 3 of 3

Outcome 3

Explain the imposition of GST on imported goods under section 12 of the Goods and
Services Tax Act 1985.

Evidence requirements

3.1         The range of imported goods on which Customs levies, collects, and receives
            GST are identified and explained.

3.2         The process for establishing the value of imported goods subject to GST is
            explained.

3.3         Provisions that apply to the collection, payment and enforcement of GST levied
            on imported goods are explained.


Status and review information
Registration date             16 July 2010
Date version published                  16 July 2010
Planned review date                     1 February 2015

Accreditation and Moderation Action Plan (AMAP) reference         0121
This AMAP can be accessed at http://www.nzqa.govt.nz/framework/search/index.do.

Please note
Providers must be granted consent to assess against standards (accredited) by NZQA, or
an inter-institutional body with delegated authority for quality assurance, before they can
report credits from assessment against unit standards or deliver courses of study leading
to that assessment.

Industry Training Organisations must be granted consent to assess against standards by
NZQA before they can register credits from assessment against unit standards.

Providers and Industry Training Organisations, which have been granted consent and
which are assessing against unit standards must engage with the moderation system that
applies to those standards.

Consent requirements and an outline of the moderation system that applies to this
standard are outlined in the Accreditation and Moderation Action Plan (AMAP). The
AMAP also includes useful information about special requirements for organisations
wishing to develop education and training programmes, such as minimum qualifications for
tutors and assessors, and special resource requirements.

Comments on this unit standard

Please contact Learning State (trading name of the Public Sector Training Organisation)
qualfications@learningstate.govt.nz if you wish to suggest changes to the content of this
unit standard.

Learning State (trading name of the Public Sector          New Zealand Qualifications Authority 2011
Training Organisation)
SSB Code 101770

				
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