TABL2751 Business Taxation - 2022

Subject Code
Study Level
Commencing Term
Term 3
Total Units of Credit (UOC)
Delivery Mode
On Campus and Online
Accounting Auditing & Tax
The course outline is not available for current term. To view outlines from other years and/or terms, visit the archives .

1. Course Details

Summary of Course

The complexity and comprehensiveness of the Australian taxation system demands that tax considerations must be taken into account in nearly every business decision.

This course concentrates on Income Tax Law in Australia. It examines the technical legal rules in relation to income and deductions for both individuals and various business structures. The course also provides an introduction to fringe benefits tax (FBT), goods and services tax (GST), and superannuation.

A list of individual topics covered in the course is set out in the Course Schedule. More detailed topic outlines (including required reading) are provided on the course Moodle site.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

Course Aims and Relationship to Other Courses

This course aims to:

  1. Provide an overview of the Australian taxation system and the basic principles of Australian taxation law.

  2. Examine in detail selected topics in Australian income tax law.

  3. Develop skills in recognising tax issues in factual situations.

  4. Enhance your ability to solve tax problems through the development of skills in interpreting legislation and cases and in finding the applicable law, as well as developing a systematic approach to responding to such problems.

  5. Develop your written and oral presentation skills.

TABL2751 is offered as part of the Bachelor of Commerce. It is a core course in the undergraduate taxation major. It is an elective course for other Bachelor of Commerce majors, and is also a requirement for the professional accounting bodies (e.g. CPA Australia, Chartered Accountants Australia & New Zealand (CAANZ), Institute of Public Accountants).

Conditions for Enrollment:

Prerequisite for this course: TABL1710 or TABL2710 or LAWS1052 or JURD7152 or (COMM1100 and COMM1150) or COMM1900.

Excluded: LAWS3147, LAWS3751.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeMsSmita Khakhar
By appointment.

​Communication with Staff

  • Students should consult the LIC in relation to course administrative issues via e-mail. Do NOT use the messaging function in Moodle or there may be a delay in response.
  • Technical questions should be raised in the weekly tutorial, or addressed to the the lecturer.
  • Students contacting staff by email should use their official university email address, as per University Email Policy.
  • All emails must contain your student number as well as the course code.
  • Tutor contact details will be provided on Moodle.
The policies regarding staff contact in the School of Accounting, Auditing and Taxation are as follows:
  • All questions regarding course administration should be directed to the Lecture-in-charge.
  • The full-time staff will be available for consultation starting from Weeks 2 to 10 and STUVAC period.
  • Consultation hours will be advised on the course Moodle page in a consolidated timetable.
  • Students are encouraged to consult with staff during online consultation sessions. Consultation will not be provided via email or phone.
  • Consultation times during STUVAC period will likely vary to the regular consultation during Term and be posted on the course webpage later in the Term.
While emails to staff should be a rare occurrence as noted above, in instances where it is warranted please make sure that:
  • You use your UNSW email address when corresponding with the teaching staff on this course. Emails from other addresses (such as Hotmail, Gmail, Yahoo, 126, QQ, etc.) are not accepted and will not be replied to.
  • You must use appropriate communication level with staff, emails and discussion forum posts that use short-hand and “Texting” language are not acceptable, and communication must be in English. If your email cannot be understood then staff will not reply.
  • You must identify yourself by your full name, student ID and tutorial day and time.
  • Please be aware that Staff will not necessarily reply to students to inform them if their emails are non-compliant.
  • Full-time teaching staff only answer emails during regular working hours of Monday to Friday 9am-5pm. Tutoring staff often have other jobs and require 48 hours within regular business office hours to reply to emails.
Complaints about the assessment and other aspects of this course should be directed in the first instance to the Lecturer-in-Charge (or Course Convenor) and if still unsatisfied with the response received then you are directed to contact the School of Accounting, Auditing & Taxation Grievance Officer, details available here:

3. Learning and Teaching Activities

Use of your Webcam and Digital Devices: If you enrol in an online class, or the online stream of a hybrid class, teaching and associated activities will be conducted using Teams, Zoom, or similar a technology. Using a webcam is optional, but highly encouraged, as this will facilitate interaction with your peers and instructors. If you are worried about your personal space being observed during a class, we encourage you to blur your background or make use of a virtual background. Please contact the Lecturer-in-Charge if you have any questions or concerns.

Some courses may involve undertaking online exams for which your own computer or digital devices will be required. Monitoring of online examinations will be conducted directly by University staff and is bound by the University's privacy and security requirements. Any data collected will be handled accordance with UNSW policies and standards for data governance. For more information on how the University manages personal information please refer to the UNSW Student Privacy Statement and the UNSW Privacy Policy.

Approach to Learning and Teaching in the Course

Australian taxation law is complex, and for many of you, this subject may appear daunting. However, in your future careers, you will need to have at least a basic understanding of the operation of the Australian tax system.

Our approach to learning and teaching in this course is one of problem based learning. Students will be encouraged to apply tax law principles in the context of hypothetical situations raised in lectures, tutorial problems and a problem based assignment.

We will also encourage students to examine the reasons why the tax law principles exist rather than merely examining the content of rules. This will assist in your understanding of how the rules operate as well as giving you a broader perspective of taxation law.

Learning Activities and Teaching Strategies

The course will be conducted using a weekly 2 hour lecture and a weekly 2 hour tutorial.

Lectures commence in Week 1 and are held every week with the exception of Week 6, which is a reading/ self-study week.

Lectures will be held in Weeks 1-5 and Weeks 7-10. Lectures will:

  • Provide an overview of the key principles of Australian taxation law;
  • Discuss the technical operation of Australian taxation rules;
  • Highlight the reasons why particular rules in taxation law were developed;
  • Critically discuss key cases and legislative provisions;
  • Use examples to illustrate the operation of tax rules.

Tutorials will be held in Weeks 2-5 and Weeks 7-10 and will:

  • Discuss the application of tax law rules to specific fact situations through the use of problems;
  • Provide an opportunity for you to present your understanding of the application of tax law rules in specific fact situations through the use of in-class student discussions;
  • Provide an opportunity for you to clarify your understanding of topics.

5. Course Resources

Prescribed texts

Students must have access to BOTH:
  • Taylor, Walpole, Burton, Ciro and Murray, Understanding Taxation Law 2022, Lexis Nexis Australia, (hereafter referred to as 'UTL')
  • Paul Kenny and Michael Walpole, Concise Tax Legislation 2022, Lexis Nexis Australia

You must have access to relevant legislation. For example, you can use the Austlii database (link below) to access the legislation.

If you use older versions of the textbook or legislation, it is your responsibility to ensure that they are up to date and update them when any new material/legislative amendments etc.

Recommended Text

During the semester, we will be looking at a large number of cases. A taxation casebook that provides a summary of a number of major cases in Australian taxation law will assist you in studying this course. It is recommended you purchase:

  • Barkoczy, Australian Tax Casebook (15th Edition, 2020) (Oxford University Press)

(Earlier editions would still be useful, but may not contain some of the more recent cases).

  • Wollener, Barkoczy, Murphy, Evans, Pinto. Australian Taxation Law (31st Edition) (Oxford University Press)

Online resources

The following sites will be useful resources:

Online Resources

The website for this course is on Moodle.

Electronic Databases

The UNSW library subscribes to several electronic databases. The UNSW library database can be accessed via the library website.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. UNSW's myExperience survey is one of the ways in which student evaluative feedback is gathered. As a result of previous feedback:

  • Lectures are recorded and released on a weekly basis;

  • More examples are used in lectures;

  • For certain topics, pre-recorded videos are available to give students an introduction to the topic or to provide further worked examples.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit:
Week Activity Topic Assessment/Other
Week 1: 12 SeptemberLecture

Tax policy and law design.

Administration of Australia's income tax regime.

Fundamental income tax principles.

Assessable income - receipts from personal exertion.

Existence of a business or money making endeavour.

(Note, there is four hours of lectures in Week 1 made up of 2 x 2 hour lectures).


Online resource: Video - Role and Function of Key Actors in Australian Taxation System.

Online resource: Video - Existence of a business or income-producing activity.


No tutorial in Week 1

Tutorials start in Week 2.

(Note the comment above, though, that there is actually four hours of lectures in Week 1).

Week 2: 19 SeptemberLecture

Assessable income - receipts from business.

Isolated profit-making undertakings/ schemes.

Assessable income - receipts from property.

Assessable income - receipts as compensation for lost assessable income.




The focus of the problem solving in the tutorials is on topics dealt with in preceding lectures and associated readings.

Note, this may mean at times that part of the tutorial deals with a topic(s) further back than just last week’s lecture, etc.

These comments apply to all tutorials.

Tutorial Participation (Ongoing).

Week 3: 26 SeptemberLecture to be pre- recorded due to Monday being a public holiday

Assessable income - receipts as compensation for lost assessable income.

Assessable income - factorial principle or periodicity principle.

Assessable income - capital gains tax.

Online resource: Video - Calculating a Capital Gain and Capital Loss.


Tutorial Participation (Ongoing).

Week 4: 3 OctoberLecture

Assessable income - capital gains tax (continued).

Expense and cost recognition - overview.

Deductions - general provision and specific provisions.

Trading Stock.

Online resource: Video - Deductions.


Tutorial Participation (Ongoing).

Week 5: 10 OctoberLecture

Deductions - general provision and specific provisions (continued).

Revenue - capital boundary under general provision.

Capital Allowance.


Tutorial Participation (Ongoing).

Assessment 1 - Online Multiple choice Quiz (20%).

Week 6: 17 OctoberReading Week

Reading Week.

Week 7: 24 OctoberLecture

Capital allowance (mainly deduction) regimes(Cont:).

Regimes for Tangible Assets.

Deduction conferral and deduction denial regimes.

Tax accounting.

Trading stock.

Taxation of entities: Overview.

Taxation of sole traders/sole proprietors.

Taxation of partnerships (partners).

Taxation of trusts (beneficiaries).


Online resource: Video - Capital Allowance and Deduction.


Tutorial Participation (Ongoing).


Week 8: 31 OctoberLecture

Taxation of Companies and Shareholders.


Online resource: Video -Business Structures.

Online resource: Video - Preparing a franking account.

Assignment - Part 1(25%) due 6 pm on Wednesday 2 November, 2022.


Tutorial Participation (Ongoing).

Week 9: 7 NovemberLecture

Fringe benefits tax (FBT).

Interaction between GST, income tax and FBT.

Goods and services tax (GST).

Online resource: Video - GST.

Online resource: Video - Interaction between the Income Tax, GST and FBT.

Assignment - Part 2(5%) due 6 pm on Wednesday 9 November, 2022.


Tutorial Participation (Ongoing).


Week 10: 14 NovemberLecture

Superannuation (Brief).

Tax avoidance and responses to avoidance (Brief).

International tax(Brief).

Online resource: Video Tax Avoidance


Tutorial Participation (Ongoing).

8. Policies and Support

Information about UNSW Business School program learning outcomes, academic integrity, student responsibilities and student support services. For information regarding special consideration, supplementary exams and viewing final exam scripts, please go to the key policies and support page.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs.  For PG Research PLOs, including Master of Pre-Doctoral Business Studies, please refer to the UNSW HDR Learning Outcomes

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate CapabilitiesBusiness School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 7: Leadership development

Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 6: Global and cultural competence
  • PLO 7: Leadership development

Professionals capable of ethical, self-directed practice and independent lifelong learning
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 5: Responsible business practice

Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 5: Responsible business practice
  • PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility.  The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Services team.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.


UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

  • Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
  • Paying another person to perform an academic task and passing it off as your own
  • Stealing or acquiring another person’s academic work and copying it
  • Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz:


The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at:

For UNSW policies, penalties, and information to help you avoid plagiarism see: as well as the guidelines in the online ELISE tutorials for all new UNSW students: For information on student conduct see:

For information on how to acknowledge your sources and reference correctly, see: If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

​Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.


It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance and Engagement

Your regular attendance and active engagement in all scheduled classes and online learning activities is expected in this course. Failure to attend / engage in assessment tasks that are integrated into learning activities (e.g. class discussion, presentations) will be reflected in the marks for these assessable activities. The Business School may refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g. tutorials, flipped classroom sessions, seminars, labs, etc.). If you are not able to regularly attend classes, you should consult the relevant Course Authority.

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School Learning Support Tools
Business School provides support a wide range of free resources and services to help students in-class and out-of-class, as well as online. These include:

  • Academic Communication Essentials – A range of academic communication workshops, modules and resources to assist you in developing your academic communication skills.
  • Learning consultations – Meet learning consultants who have expertise in business studies, literacy, numeracy and statistics, writing, referencing, and researching at university level.
  • PASS classes – Study sessions facilitated by students who have previously and successfully completed the course.
  • Educational Resource Access Scheme – To support the inclusion and success of students from equity groups enrolled at UNSW Sydney in first year undergraduate Business programs.

The Nucleus - Business School Student Services team
The Nucleus Student Services team provides advice and direction on all aspects of enrolment and graduation. Level 2, Main Library, Kensington 02 8936 7005 /

Business School Equity, Diversity and Inclusion
The Business School Equity, Diversity and Inclusion Committee strives to ensure that every student is empowered to have equal access to education. The Business School provides a vibrant, safe, and equitable environment for education, research, and engagement that embraces diversity and treats all people with dignity and respect.

UNSW Academic Skills
Resources and support – including workshops, individual consultations and a range of online resources – to help you develop and refine your academic skills. See their website for details.

Student Support Advisors
Student Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process.
John Goodsell Building, Ground Floor.
02 9385 4734

International Student Support
The International Student Experience Unit (ISEU) is the first point of contact for international students. ISEU staff are always here to help with personalised advice and information about all aspects of university life and life in Australia.
Advisors can support you with your student visa, health and wellbeing, making friends, accommodation and academic performance.
02 9385 4734

Equitable Learning Services
Equitable Learning Services (formerly Disability Support Services) is a free and confidential service that provides practical support to ensure that your health condition doesn't adversely affect your studies. Register with the service to receive educational adjustments.
Ground Floor, John Goodsell Building.
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
02 9385 5418

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9065 9444

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
02 9385 3331

UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
02 9385 1333

Support for Studying Online

The Business School and UNSW provide a wide range of tools, support and advice to help students achieve their online learning goals. 

The UNSW Guide to Online Study page provides guidance for students on how to make the most of online study.

We recognise that completing quizzes and exams online can be challenging for a number of reasons, including the possibility of technical glitches or lack of reliable internet. We recommend you review the Online Exam Preparation Checklist of things to prepare when sitting an online exam.