TABL3755 Taxation of Business Entities - 2023

Subject Code
TABL3755
Study Level
Undergraduate
Commencing Term
Term 1
Total Units of Credit (UOC)
6
Delivery Mode
On Campus
School
Accounting Auditing & Tax
The course outline is not available for current term. To view outlines from other year and/or terms visit the archives

1. Course Details

Summary of Course

​This course predominantly focuses on the income tax considerations of the three (or four) key entities used in Australia in the closely held sector (family owned) to carry on business and hold assets. They are partnerships, trusts and companies (and arguably, sole traders). The amount of commerce carried on (and assets owned) through these entities is massive. Given the availability of these entities, a key course theme is the choice of entity question that asset owners and business people face just like in the real world. You will learn the relevant tax and key non-tax (general law) considerations that impact this question in a given situation, including how to balance factors that often pull the advisor (and client) in different directions. The focus is on real world scenarios, and will include the key general law factors impacting this decision. The three entities are significant to the practice of many accountants and is an area where advisors can add value. To help develop your analytical skills and leadership skills, you will have the opportunity to critique the work of another student, engage in discussions and undertake a structured reflection of your own work. While the course is mainly on the technical tax rules and their application in a given situation, you will be encouraged to consider the broader theme in the background, namely, why do the tax rules generate such different tax outcomes depending on the entity used.

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

The Business School expects that you are familiar with the contents of this course outline and the UNSW and Business School learning expectations, rules, policies and support services as listed below:

  • Program Learning Outcomes
  • Academic Integrity and Plagiarism
  • Student Responsibilities and Conduct
  • Special Consideration
  • Protocol for Viewing Final Exam Scripts
  • Student Learning Support Services

Further information is provided in the Assessment and Policies and Support sections.

Students may not circulate or post online any course materials such as handouts, exams, syllabi or similar resources from their courses without the written permission of their instructor.

Course Aims and Relationship to Other Courses

Course Aim

The aim of this course is for you to be able to apply relevant Australian tax legislation, cases, rulings and principles, to the solution of typical tax-related professional problems involving the three (or four) most widely used business entities or structures or property-owning structures in Australia.

Relationship between this Course and other Courses (Majors) in Business School

This course is taught as part of the Bachelor of Commerce degree and may be undertaken in the Taxation Major (B Com (Taxation)). The course builds on knowledge and skills gained by students in their prior studies, in particular, Business Taxation - TABL 2751.

There is a strong relationship between generally accepted accounting principles (GAAPs) and Australia’s taxation rules. As students will already appreciate, the accounting rules can be very important in the context of applying the income tax rules to the three “entities” studied in this course.

Accordingly, one theme in this course is to consolidate and build awareness of the accounting rules and their role in the income taxation of the three entities studied in the course.

Pre-Requisite

The following is a pre-requisite for this course:

TABL 2751 - Business Taxation

or

LAWS3147 - Elements of Income Tax Law

Student Learning Outcomes

The Course Learning Outcomes (CLOs) are what you should be able to demonstrate by the end of this course, if you participate fully in learning activities and successfully complete the assessment items.

CLOs also contribute to your achievement of the Program Learning Outcomes (PLOs), which are developed across the duration of a program. PLOs are, in turn, directly linked to UNSW graduate capabilities. More information on Coursework PLOs is available under Policies and Support. For PG Research PLOs, including MPDBS, please refer to the UNSW HDR Learning Outcomes.

The following table shows how the CLOs for this course relate to the overall PLOs and indicates where each CLO and PLO is assessed:

Course Learning Outcomes Program Learning Outcomes Course Assessment Item
On successful completion of the course, you should be able to: This course helps you to develop the following Program Learning Outcomes: This learning outcome will be assessed in the following items:

Clearly explain the relevant tax law and how the tax rules under Australia’s tax regime have been applied in court cases and by members of relevant tribunals.

PLO 1: Business knowledge
PLO 2: Problem solving
  • Tutorial Contribution
  • Assignment
  • Final Exam

Develop and defend credible conclusions based on the application of relevant tax law to commercial facts, and critique other positions.

PLO 1: Business knowledge
PLO 2: Problem solving
PLO 3: Business communication
PLO 7: Leadership development
  • Tutorial Contribution
  • Assignment
  • Final Exam

Confidently communicate issues related to tax law in both spoken and written form to a level of professionalism suitable for a tax practitioner.

PLO 1: Business knowledge
PLO 3: Business communication
  • Tutorial Contribution
  • Assignment
  • Final Exam

Reflect on your problem-solving approach and learning processes to identify areas for personal growth and self-leadership.

PLO 2: Problem solving
PLO 7: Leadership development
  • Tutorial Contribution

Identify and critically analyse aspects of the tax law from an economic and social perspective.

PLO 5: Responsible business practice
PLO 6: Global and cultural competence
  • Assignment

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeAProfDale BoccabellaRoom 3096, Level 3 West Wing, Quadrangle Building (E15)to be advisedTo be advised in first or second week of term

Communication with staff

You should contact the Lecturer-in-charge (Dale Boccabella) in regard to any administrative issue concerning the course. It is best to send Dale an email. Before sending an email enquiry, please check this Course Outline and the document, D Boccabella, Approach to Solving Problems in Taxation Law and Student Companion, 2023, as the answer to your query is very likely to be contained in these documents.

Note also that strictly, UNSW staff can only respond to your official UNSW email address. If you have not received an email response from the Lecturer-in-charge within say three to four days, there is a good chance your email address is not working properly (i.e. not allowing emails to go through).

Technical tax matters

Experience over a considerable period indicates that it is both inefficient and counter-productive to attempt to answer your longer technical tax questions (those that need a longer answer) via email. Shorter technical questions can be answered over email efficiently and effectively. Given the above, long technical tax questions will not be answered over the email, but they will be acknowledged. For these longer questions, you must either see Dale in person, or phone him (arrange a time to phone him) or talk over Collaborate or Zoom. Note though that you are welcome to send Dale your longer questions by email, and then a time for discussing them can be arranged.

Consultation times

The consultation times of Dale Boccabella will be announced before the end of the first week of the course, and they will be mentioned in lectures and sent to you by email (and posted on course announcements on Moodle). You are encouraged to see Dale to discuss any technical questions or issues you have with the course materials. If the nominated consultation times are not convenient for you, please contact Dale to arrange an alternate time.

Experience indicates that demand for consultation is at its highest in the lead up to an assessment task (e.g. final exam). Consistent with previous practice, Dale will expand his consultation times in such periods.

Difficulty with course materials

If you are experiencing difficulty with the course materials or problem questions you are encouraged to seek assistance from Dale Boccabella as soon as problems arise. It is far easier to address problems if help is sought at the earliest time possible, compared to leaving problems till the “last minute”. In this regard, you should read (and re-read) the relevant parts of D Boccabella, Approach to Solving Problems in Taxation Law and Student Companion, 2023. Unfortunately, a number of students every year do not take this advice. You do need to be honest with yourself on the question of whether you are having difficulty with course materials.

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 Lecturer-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 an 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: https://www.unsw.edu.au/business/our-schools/accounting-auditing-taxation/contact-us

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

Four propositions guide my (Dale Boccabella) approach to learning and teaching activities and the design of course documents. They are:

  1. The best legacy to leave students is to have helped them develop: (a) their independent learning skills (b) their analytical/critical thinking skills (c) an understanding of the context of their learning and (d) a desire or passion for knowing or mastering a body of knowledge;
  2. Given the complexity and volume of Australia’s tax law, students tend to require considerable direction in their approach to problem solving. The level of support must strike a balance between the opportunity to develop independent learning skills and critical thinking skills, and the need to assist students in confronting a difficult body of knowledge;
  3. Given the role model position filled by teaching staff, deeper levels of student motivation and engagement with the curriculum is more likely when teaching staff convey energy, motivation and deep engagement with topics of study; and
  4. Academics are in a better position to assist students with their deep learning when they maintain deep and up-to-date-knowledge of the topic areas in which they teach.

Implementation of the above propositions or guiding principles gives students the best chance of maximising their academic performance and in their future careers.

These propositions and guiding principles will inform the teaching strategies, teaching approaches, design of course documents and assessment tasks in this course.

Learning Activities and Teaching Strategies

Every learning activity, inside and outside the classroom, is directed at facilitating the achievement of the learning outcomes. Given that students in this course will have had some exposure to the income taxation rules concerning the three entities in their earlier taxation law course, the lecturer will assume some basic knowledge of the taxation of the three entities and build on that. The overall aim of the lecture is to provide that initial introduction to topics. This is important in that it gives students the overall structure of a topic (and a fair bit of detail), as well as highlighting the difficulties to look out for in a given topic. The designated readings are designed to build on this. The commentary in the Lecture Program, Reading Program and Study Guide, where the designated readings are set out, provides you with direction for your learning in regard to topic areas.

The lecture handouts assist with the all-important structure of a topic (and considerable detail).

The tutorials are designed as a key opportunity to practice the key learning outcome in the course, namely, applying the tax law to a typical taxation of business entities problem. The tutorial is a non-threatening environment where students can engage with typical tax related problems and experiment with, and practice their, critical thinking and problem-solving skills. The tax problems are contained in a tutorial program document. Some 100 minutes is allocated to the tutorial each week. This means students have ample time to participate in the critical thinking and problem solving required in the context of pre-set tax problems.

All assessments in this course involve solving typical problems concerning the taxation of business entities, which means they are all directed at facilitating and achieving the learning outcomes for the course.

5. Course Resources

​The income tax rules studied in this course are derived from legislation and case law. However, Australian Taxation Office (ATO) rulings and ATO practice can also provide substantial guidance on the operation of Australia’s income tax rules.

Subject to the qualifications about to be stated, there is no prescribed textbook for this course.

Tax Legislation

The first qualification is that you must have access to relevant tax legislation. All relevant tax legislation is available these days online, for example on the comlaw website. Tax legislation is also available through the UNSW library through the Wolters Kluwer tax database or the Thomson Reuters tax database. The main piece(s) of tax legislation studied in the course are the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997 (ITAA 1997). Also, most of the legislation required for this course is contained in books you can purchase from the commercial publishers (e.g. S Barkoczy, Core Tax Legislation & Study Guide 2023, 26th ed., Oxford University Press, South Melbourne, 2023, K Sadiq and D Pinto, Fundamental Tax Legislation, 2023, Thomson Reuters, 2022).

Textbooks

The second qualification is that Dale Boccabella has written materials for this course. They will be made available to you on Moodle. These materials are like a textbook. This means you do not have to purchase a textbook for this course. However, you are encouraged to consult textbooks and casebooks when studying this course. Indeed, you may already own one of the following textbooks from a previous tax course:

  • R H Woellner, S Barkoczy, S Murphy, C Evans and D Pinto, Australian Taxation Law 2021, 30th ed., Oxford University Press, South Melbourne, 2021 (Woellner)
  • J Taylor, M Walpole, M Burton, T Ciro and I Murray, Understanding Taxation Law 2022, LexisNexis Butterworths, Chatswood, 2022 (Taylor)

Using a previous year's version of Woellner or Taylor is acceptable, provided you update for recent amendments.

Additional Texts, Casebooks that can be consulted

These texts and casebooks may be very useful when undertaking your research for the assignment and for the written answer to tutorial problem(s). Most if not all of these are available in the UNSW law library.

  • R L Deutsch, M L Friezer, I G Fullerton, P J Hanley and T J Snape, Australian Tax Handbook 2023, Thomson Reuters, Pyrmont, 2023
  • CCH Tax Writers, Australian Master Tax Guide 2023, 72nd ed., CCH, North Ryde, 2023
  • Anna Ziaras, Australian Trusts Tax Handbook, Thomson Reuters, Pyrmont, 2022-23
  • Bernard Marks, Trust & Estates: Taxation and Practice, 2nd ed., Taxation Institute of Australia, Sydney, 2009 (Note, there is a third edition of this “book”, but it is only available in electronic form through The Tax Institute)
  • Gordon Cooper and Chris Evans (assisted by Kirk Wilson), Australian CGT Handbook 2015-16, Thomson Reuters, Pyrmont, 2015 (look for latest version)
  • G Cleary, S Baxter, L Biti, P McCouat and S Peters, Small Business Tax Concessions Guide, 3rd ed., CCH, North Ryde, 2013 (look for latest version)
  • John Gaal, CGT Small Business Reliefs Handbook 2008-09, Taxation Institute of Australia, Sydney, 2008 (look for latest version)
  • John Gaal, Division 7A Handbook 08-09, Taxation Institute of Australia, Sydney, 2008 (look for latest version)
  • Bernie O’Sullivan, Estate & Business Succession Planning 2011-12, The Tax Institute, Sydney, 2011 (Note, subsequent editions of this book have been published)
  • M Kobetsky, A O’Connell, R Krever and M Stewart, Income Tax: Text, Materials and Essential Cases, 7th ed., The Federation Press, 2008 (Note, a subsequent edition of this book has been published)
  • P Burgess, G S Cooper, M Stewart and R J Vann, Cooper, Krever & Vann’s Income Taxation: Commentary and Materials, 7th ed., Thomson, Pyrmont, 2012
  • Julie Cassidy, Concise Income Tax, 5th ed., The Federation Press, Leichhardt, 2010
  • Andrew Sommer, Robyn Schofield and Stephen Gates, Tax & Insolvency, 3rd ed., Thomson Reuters, Pyrmont, 2011
  • Stephen J Gates, Tax Aspects of Corporate Restructuring, LBC, North Ryde, 1996
  • Maurice Cashmere, Tax and Corporate Financing into the new millennium, CCH, North Ryde, 1999
  • Stan Ross and Philip Burgess, Income Tax: A Critical Analysis, 2nd ed., LBC Information Services, North Ryde, 1992
  • Wouter Scholtz, Australian Corporate Taxation, Longman Business & Professional, Melbourne, 1995
  • C J Taylor, Capital Gains Tax: Business Assets and Entities, Law Bok Company, North Ryde, 1994
  • Michael Butler, Australian Federal Company Taxation, Butterworths, North Ryde, 1994
  • Jeffrey Waincymer, Australian Income Tax: Principles and Policy, 2nd ed., Butterworths, North Ryde, 1993
  • Bernard Marks, Corporate Taxation in Australia: Distributions and Imputation, CCH, North Ryde, 1990
  • R I Richards and R H Doherty, Taxation of Dividends: The imputation and foreign tax credit systems, Butterworths, North Ryde, 1987
  • Richard J Vann (ed.), Company Tax Reform, The Law Book Company, North Ryde, 1988

(As noted, some of these listed books have been published as subsequent editions)

Australian Taxation Office (ATO) Rulings that can be consulted

The ATO has published a number of rulings on Australia’s income tax in the area of the taxation of business entities. These rulings provide readers with the ATO’s view on various transactions. They are a valuable source of information. Indeed, a number of rulings are referred to in the prescribed text. Further, some rulings are listed in the Lecture Program, Reading Program and Study Guide as important readings. The rulings are available on the ATO’s website. A step-by-step guide to finding the rulings is set out in the Approach to Solving Problems in Taxation Law and Student Companion document.

Taxation Journals/Bulletins that can be consulted

There are a number of journals relevant to Australian taxation law published in Australia. They include: (1) Taxation in Australia (2) The Tax Specialist (3) Australian Tax Review (4) The Journal of Australian Taxation (5) Revenue Law Journal (6) Australian Tax Forum and (7) eJournal of Tax Research. These journals contain articles on Australia’s income tax regime. Students are not required to read any of the articles in these journals. However, it could be useful to identify and read relevant articles in such journals in regard to some issues in the assignment(s).

Note that Taxation in Australia is available to you electronically for free if you take out student membership of The Tax Institute (TTI). Student membership of the TTI is free for full-time undergraduate students. Dale will provide information about this in the first lecture.

Electronic Databases

The UNSW library subscribes to several electronic databases. Of particular relevance to this course are the Wolters Kluwer and the Thomson Reuters databases on tax publications (e.g. legislation, cases, ATO rulings services, tax commentary services). The UNSW library database can be accessed either on Level One of the Law Library, or via the UNSW website. As a UNSW student, you are entitled to use this database.

It should also be noted that the library also has hard copies of most tax reports and ATO rulings that are listed in this course outline. As a general comment, you are not expected to read a case in full in the tax reports or law reports.

Warning/Caution

Do not use the Austlii website for tax legislation. On a number of occasions, admittedly some years ago, this website did not contain up-to-date tax legislation.

Hardcopies of Tax Cases

Note also that hardcopies of most tax cases, not only CCH cases, are available in the law library. In fact, this is the only way to access cases reported in Australian Tax Decisions (ATDs); ATDs are not available online.

Course Documents

All of the documents (including this Course Outline) for this course are available on UNSW Moodle.

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.

Your feedback through the myExperience survey will be carefully reviewed and if suggested improvements can be made, they will be implemented in the following term for the benefit of students coming after you.

Perhaps of more relevance to you is that feedback from last year indicates a very high level of student satisfaction with this course. However, suggestions were made for further improvements, and where possible, these suggestions will be implemented this term. For example, the teaching problems in the week-to-week Tutorial Program will be carefully reviewed to ensure a better degree of graduation is taken on the level of difficulty embedded in the problems. Feedback indicated that this would assist student learning.

Perhaps of further benefit to you, we will conduct an informal student survey in Week 5 of term (e.g. what are the positives of this course, what are the negatives of this course). Every term, this feedback is reviewed very carefully and quickly. The aim of this is to identify issues that you think can make your learning experience in this course better for the rest of the term.

You are also welcome to provide feedback at other times as well.

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: https://student.unsw.edu.au/new-calendar-dates
Week Activity Topic Assessment/Other
Week 1: 13 FebruaryLecture, but no tutorial

Note, there is 4-hours of lecture time this week. For the rest of the term, the lecture time is 2-hours per week

1.1 Welcome to Course

1.2 Course Administration

1.3 General Law Features of the Various Business Entities: Overview of Issues

1.4 Options for Taxing Taxable Income obtained through Business Entities: Overview of Issues

1.5 Taxation of Sole Traders/Sole Proprietors

1.6 Overview of Taxation of Taxable Income obtained through Partnerships

1.7 Existence of a Partnership, and Distinguishing Other Entities

1.8 Tax Issues on Creation of a Partnership or Purchase of Interest in Partnership

1.9 Taxation of Partnership’s Taxable Income/Tax Loss

1.10 Transactions between Partners, Transactions between Partners and “The Partnership” and Transactions between Partnership and Third Parties

1.11 Tax Issues on Dissolution of a Partnership or on Disposal of Interest in Partnership

There is no tutorial this week. The tutorial commences in Week 2 of term and continues every week (aside from Week 6).

The material and the problems discussed in the tutorial reflects material covered in previous lectures and readings relating to previous lectures.

Week 2: 20 FebruaryLecture and tutorial

2.1 Tax Issues on Variation of Interests in a Partnership

2.2 Other Selected Issues in Taxation of Partnerships

2.3 Overview of Taxation of Taxable Income obtained through a Trust Estate (Trust)

2.4 Existence of a Trust, and Distinguishing Other Entities

2.5 Significant Types of Trusts for Tax Purposes

2.6 Tax Issues on Creation of a Trust, and on Purchase of an Interest in a Trust

2.7 Taxation of Taxable Income obtained through a Trust: Central Concepts

The tutorial commences this week, and continues every week of Term 1 (except Week 6).

Week 3: 27 FebruaryLecture and tutorial

3.1 Notion of, and Importance of, Present Entitlement

3.3 Differences between Taxable Income and Accounting Profit

3.3 Net Capital Gains made by Trusts and Passing Net Capital Gains to Beneficiaries

Note, in this tutorial, in addition to the normal problems, we will also discuss the formative piece (practice assignment) of work.

Week 4: 6 MarchLecture and tutorial

4.1 Tax Treatment of Taxable Income of Children

4.2 Treatment of Trust Losses

4.3 Notion of, and Importance of, Absolute Entitlement

The tutorial work (Assessment 1) commences this week.

Week 5: 13 MarchLecture and tutorial

5.1 Disposal of Trust Assets to Beneficiaries

5.2 Winding Up of Trusts and Disposal of Interest in a Trust

5.3 Other Selected Issues in Taxation of Trusts

5.4 Options for Taxing Taxable Income obtained through Companies: Overview

5.5 Existence of a Company, and Distinguishing Other Entities

5.6 Classification of Companies for Income Tax Purposes: Private or Public

–
Week 6: 20 MarchFlexibility week; no lecture and no tutorial
–
–
Week 7: 27 MarchLecture and tutorial

7.1 Tax Issues on Creation of Company, and on Purchase of Interest in Company

7.2 Calculation of Company’s Taxable Income or Tax Loss, and Tax Payable

7.3 Maintenance of Franking Account by Company

7.4 Character of “Distributions” or “Returns on Capital” provided by Company

–
Week 8: 3 AprilLecture and tutorial

8.1 Distributions to Natural Person Shareholders

8.2 Distributions to Corporate Shareholders

8.3 Distributions to Partnerships and Trusts and Passing Distributions to Partners and Beneficiaries Respectively

–
Week 9: 10 AprilLecture and tutorial

9.1 Dividend Streaming (or Franking Credit Streaming) and Franking Credit Trading

9.2 Deemed (Disguised) Dividends

9.3 Returns of Capital

9.4 Share Buybacks

9.5 Tax Issues on Dissolution of Company

9.6 Other Selected Issues in Taxation of Companies

The assignment is due this week, more specifically, by 5.00pm on 13 April

Week 10: 17 AprilLecture and tutorial

10.1 Small Business Concessions, aside from Capital Gains Tax

10.2 Converting from One Entity Structure to Another

10.3 Small Business Capital Gains Tax Concessions

–

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.

Plagiarism

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: https://student.unsw.edu.au/plagiarism-quiz

Cheating

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: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. 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.

Workload

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 / https://nucleus.unsw.edu.au/en/contact-us

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. BUSEDI@unsw.edu.au

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.
academicskills@unsw.edu.au

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.
advisors@unsw.edu.au
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.
International.student@unsw.edu.au
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.
els@unsw.edu.au
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.
counselling@unsw.edu.au
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.
externalteltsupport@unsw.edu.au
02 9385 3331

UNSW IT
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.

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