TABL2751 Business Taxation - 2021

Term 3
6 Units of Credit
Accounting Auditing & Tax
This course outline is for the current term. To view outlines from other years and/or terms, visit the archives

1. Course Details

Given the ongoing COVID-19 restrictions in NSW, all Term 3 courses will be delivered online until at least Friday 22nd October and all assessment will be online throughout the term. The University remains hopeful that the situation will improve to allow for some on-campus activities later in Term 3 such as lab, practical and studio classes. UNSW will continue to review the situation regularly and keep students updated. For further information on how your study may be affected this term, please see FAQs here. See tab 8. Policies and Support in this course outline for tips on online study and assessment.

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).

TABL1710 Business and the Law (or equivalent LAWS subject) is a pre-requisite for this course.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrAnn Kayis-Kumar
By appointment
TutorMsSmita KhakharOnline
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.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

The tax system has a profound impact on business and society more broadly.

So, even if you don't see your future career as a tax advisor, a basic understanding of the operation of the Australian tax system will equip you with an invaluable addition to your graduate toolkit.

This course adopts a student-centered approach to learning and teaching. We encourage students to learn and understand content through multiple delivery platforms, to think critically about what you are learning, and to see the practical applications of course materials to further stimulate your interest in the coursework.

We operationalise this vision through a combination of problem-based learning and reform-oriented analysis. Students are encouraged to apply tax law principles in the context of hypothetical situations raised in lectures and tutorial problems. A reform-oriented assignment further encourages critical thinking.

We 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 both the design and the operation of the taxation law - and how it is relevant and pervasive across business and society more broadly.

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 2021, Lexis Nexis Australia, (hereafter referred to as 'UTL')

  • 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 (14th Edition, 2018) (Oxford University Press)

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

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: 13 SeptemberLecture

Australia's tax system

Tax policy and law design

  • Online resource: Video - Key Actors in Australia's Taxation System

No tutorial in Week 1

Tutorials start in Week 2

Week 2: 20 SeptemberLecture




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

The focus of the problem-solving and reform-oriented analysis 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: 27 SeptemberLecture

Capital Gains Tax

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

Online Quiz 1 (10%)

Tutorial Participation (Ongoing)

Week 4: 4 OctoberLecture


Trading Stock

Tax Accounting

  • Online resource: Video - Deductions
  • Online resource: Video - Capital Allowances
  • Online resource: Video - Tax Accounting

Tutorial Participation (Ongoing)

Week 5: 11 OctoberLecture

Taxation of Companies

Taxation of Shareholders

  • Online resource: Video - Preparing a franking account

Tutorial Participation (Ongoing)

Week 6: 18 OctoberFlex Week

Flex Week

Week 7: 25 OctoberLecture


Taxation of Partnerships

Taxation of Trusts

  • Online resource: Video - Business Structures

Assignment (20%)


Tutorial Participation (Ongoing)

Week 8: 1 NovemberLecture


Goods and Services Tax

Fringe Benefits Tax


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

Tutorial Participation (Ongoing)

Week 9: 8 NovemberLecture

International Tax



Online Quiz 2 (10%)

Tutorial Participation (Ongoing)

Week 10: 15 NovemberLecture


Tax Administration/Dispute Resolution



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 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.  Separate PLOs for honours and postgraduate research programs are included under 'Related Documents'.

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


Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to 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.).

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.
  • Textbook 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 Learning & Careers Hub
The UNSW Learning & Careers Hub provides academic skills and careers support services—including workshops, individual consultations and a range of online resources—for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
02 9385 2060

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.