1. Heidi runs a small bicycle store. The business is registered for GST. All sales are taxable supplies. As Heidi's tax agent, it is your responsibility to calculate the GST for each product sold. In conducting yourself as a tax agent, you are required to follow the Tax Practitioner's Board Code of Professional Conduct.

Research:

• the legislative requirements on how to calculate GST. This page is a good starting point: https://www.ato.gov.au/business/gst/ If that page is no longer active, you can search on the ATO website (https://www.ato.gov.au/) for calculating GST.
• The regulatory requirements of being a tax agent, including the Tax Practitioner's Board Code of Professional Conduct. This page is a good starting point:https://www.tpb.gov.au/code-professional-conduct If that page is no longer active, you can search on the Tax Practitioner's Board website (https://www.tpb.gov.au/)

1. Use the information you found to determine the GST for each sale item. You should ensure your calculations comply with organisational, legislative, and regulatory requirements.

Item	Amount of GST
A bicycle sold to Mr Venlo for $3,300 including GST
A cycling outfit $660 including GST

1. Reflect on the task you completed in part a. Identify two procedures, guidelines, policies, standards, codes of practice or ethical considerations you applied when you perform this task?

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