TABL5522 Goods and Services Tax: Design and Structure - 2019

TABL5522

Postgraduate

Term 1

6 Units of Credit

Online

Taxation & Business Law

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1. Course Details

Summary of Course

This course is designed to provide students with a sound understanding of the reasons for the global trend towards the introduction of a GST and how such a tax could be operated in theory and in practice. This course provides an international perspective on a GST. It will consider the problems and options in theory while at the same time, providing insight into the practical implications of such a tax. With this knowledge, you will have the basic skills necessary to appreciate the concepts underlying various aspects of any GST legislation. This will empower you to more effectively interpret such legislation and apply it to new and different practical situations.

The study guide for GST: Design and Structure comprises seven modules:

Module 1: An introduction to indirect taxes
Module 2: Theory of GST
Module 3: GST rates and base
Module 4: GST rules
Module 5: GST administration and compliance
Module 6: Transitional issues
Module 7: Economic and distributional issues

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.

Course Aims and Relationship to Other Courses

Course Objectives

The objective of this course is to give a sound theoretical and practical understanding of the case for and operation of a GST. This course is generic in approach and does not seek to elaborate on the GST in any single country. Rather, the course is designed to provide an understanding of the theoretical issues associated with the case for a GST, the problems involved in implementing and administering a GST, along with the politics and economics of moving to such a tax.

More specifically, this course provides an insight into:

Why over 130 countries now have introduced a GST
The conceptual and theoretical superiority of a GST
The typical treatment of different goods and services under a GST
The practical problems associated with the transition towards the implementation of a GST, both for the taxpayer and tax administrator
The different ways in which a GST can be administered in practice
The broad economic and social impact of a GST

Relationship to Other Courses in the Program

TABL3022/5522 GST: Design and Structure is an elective course for both advanced undergraduate and postgraduate students studying in the UNSW Taxation and Business Law programs. This course is one of two GST courses UNSW Taxation and Business Law offers its students on the GST. The other course is TABL3023/5523 Principles of GST Law. Combined, they provide a thorough foundation for those who wish to gain a substantial level of understanding of the GST and its operation in practice and in theory.

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 for all coursework students in the Business School. More information on PLOs is available under Policies and Support. PLOs are, in turn, directly linked to UNSW graduate capabilities and the aspiration to develop “globally focussed graduates who are rigorous scholars, capable of leadership and professional practice in an international community”.

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:
Demonstrate an understanding of the theoretical issues associated with design of a GST and the problems involved in implementing and administering a GST, along with the politics and economics of moving to such a tax.	PLO 1: Business knowledge	Assignments Participation Take Home Exam
Demonstrate an independent capacity to analyse the technical and policy issues inherent in designing and implementing a GST and also to consider economic and distributional implications of such a tax.	PLO 2: Problem solving	Assignments Participation Take Home Exam
Demonstrate an ability to conduct a literature survey to identify appropriate and relevant sources, and to effectively analyse and apply these sources in the construction of legal argument.	PLO 2: Problem solving	Assignments Participation Take Home Exam
Recognise and resolve legal and tax problems and develop clear, effective and well-reasoned analysis of the tax consequences of practical scenarios.	PLO 3: Business communication	Assignments Participation Take Home Exam
Apply correct citation and referencing conventions in properly acknowledging all source material used.	PLO 3: Business communication	Assignments Participation Take Home Exam
Demonstrate a sound understanding of the theoretical issues associated with the case for a GST, the problems involved in implementing and administering a GST, along with the politics and economics of moving to such a tax, based on a consideration of the lessons and experiences of many countries around the world when introducing their VAT/GST.	PLO 6: Global and cultural competence	Assignments Participation Take Home Exam

2. Staff Contact Details

Position	Title	Name	Email	Location	Phone	Consultation Times
Lecturer-in-charge	Dr	Kalmen Datt		Room: 2071, Level 2 Quadrangle Building - Ref E15	+61 2 9385 9688	By appointment

Communication with staff

When you contact staff by email, please:

Use your University (not personal) email address
Specify the course TABL5522; and
Sign off by using your name and student identity number.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

How to Use These Study Materials

If you are new to flexible learning you should carefully read this Course Outline. It contains most of the relevant information about how this course will be run and the expectations of you as a student. You should also refer to the Suggested Study Schedule as a guide to completing your coursework. So as to get the most out of your study we recommend that you follow this study schedule through the course and fit various time demands into a well-organised diary. Systematic study through the Term is the key to success in a flexible learning program.

The Study Guide (which includes this Course Outline and the individual Modules and is sometimes referred to as the study materials or course materials) can help you in three ways.

It sets out a clear path of study over the Term and helps you plan your workload. It also identifies learning outcomes and key concepts at the start of each module and provides a series of activities to help you learn actively and manage your own progress through the course.
It contains the core content for the course (often with reference to legislation, textbooks and other relevant material). The structure and layout of the Study Guide is designed to highlight key points and assist your revision for assignments, research papers and examinations.
It tells you when to refer to textbooks, legislation and other readings, giving precise details of what you should read.

Features of the Study Guide

Each module includes a range of features to assist you in managing your learning and developing study skills. These features include:

Overview page
Heading levels
Learning outcomes and key concepts
Module text
Activities and feedback
Readings
Margin notes

Tax Distance Course Student Guide

The Tax Distance Course Student Guide is a vital source of information for students studying flexible learning courses. It provides administrative and other information specific to studying these courses and you should make a point of being familiar with its contents. You can access the 2019 Tax Distance Student Guide from your Moodle course website(s).

Audio Conferences

Throughout this course you will have the opportunity to attend live audio conferences (conducted telephonically. Instructions on preparing for and participating in audios are available on the Taxation & Business Law website and in your course Moodle website.

These audios provide an opportunity for you to clarify and extend your understanding of the material in this course. They are designed to try out new ideas and give you a forum to ask questions and discuss issues with your lecturer and other students. Do not be afraid to participate—it is only by trying out new ideas and exploring their dimensions that you will learn in any real depth.

Thorough preparation is essential if you are to gain maximum benefit from a audio. You can only start to come to grips with material if you work on it actively. As a general rule each audio will cover the module/s between the previous audio and the week it falls within on the Suggested Study Schedule. However, more specific information on material to be covered in each audio may be provided via Moodle throughout the Term. Exact dates and times for audios will be advised via a timetable that you will find on Moodle and on the TBL Website (under Timetables).

There are five audio conferences scheduled for this course during the Term. Each audio is of approximately one and a half hours duration.

Remember audios are not lectures—your active participation is an important part of the learning experience and preparation for examinations!

Learning Activities and Teaching Strategies

Learning Activities in this course are undertaken through a combination of audio conferences, assignments and a final written exam. The benefit to students from this mixed learning approach is that they experience a multifaceted approach to the learning experience, some through instruction and interaction with the lecturer and others where the individual assumes responsibility.

As a result, the teaching strategy adopted is not only focused on learning the subject matter for the course but ensuring students learn to pace their learning experiences and manage their time efficiently and effectively as well as ensuring they engage with their lecturer through webinars and when issues arise through their studies.

4. Assessment

Formal Requirements

In order to pass this course, you must:

achieve a composite mark of at least 50 out of 100;
meet any additional requirements described in the Assessment Summary section.

You are expected to attempt all assessment requirements in the course.

Assessment Structure

Assessment Task	Weighting	Length	Due Date
Assignment 1 (Annotated bibliography and research plan)	10%	1000 words	Due 11 March 2019 23h59 (sydney time)
Assignment 2 (Research paper)	40%	3000 words	Due 8 April 2019 23h59 (Sydney time)
Participation mark for online activities	10%	Participation in audio conferences through written responses on Moodle to discussion topics loaded onto Moodle in each week when an audio conference is not held. Comment on student contributions is permitted.	Activities will posted in Moodle each week, when an audio conference is not held. Individual marks for each activity posted onto Moodle are not allocated but an aggregate mark is allocated at the end of the term in assessing each students participation throughout the semester.
Take Home Exam	40%	–	UNSW Exam Period
TOTAL	100%	–	–

Assessment Summary

As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure.

To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.

There are 2 assignments. The first is an annotated bibliography and research plan setting out how you will approach and the issues to be considered in your research paper which is assignment 2.

Evaluation Criteria for Postgraduate Assignments

An important note on word limits:

Assignments are exercises in filtering material and communicating it succinctly. Quantity is not to be confused with quality. Your lecturer will uniformly apply this principle in their assessment of assignments.

Most word processing packages indicate word lengths, or otherwise some manual check must be done in the drafting process. Indicate the actual number of words of your assignment in the space indicated on your assignment cover sheet.

The following criteria will be used to grade assignments:

Ability to cut through the undergrowth and penetrate to key issues
Identification of key facts and the integration of those facts in the logical development of argument
In the case of problem assignments, this means tying argument back to the problem and severely pruning less relevant material
Demonstration of a critical mind at work and, in the case of better answers, of value added to key issues over and above that of the source materials
Clarity of communication—this includes development of a clear and orderly structure and the highlighting of core arguments (including, where appropriate, headings)
Sentences in clear and, where possible, plain English (this includes correct grammar, spelling and punctuation), and sentences which are meaningful
Correct referencing and bibliographic style in accordance with a recognised and appropriate citation and style guide (when uploading, check your footnotes have been correctly submitted).

Evaluation Criteria for the Participation component constitute student responses and comment to activities posted on Moodle. Marks are not awarded for each posting but an overall mark is given at the end of the term on each students participation in the activities via responses on Moodle. Lengthy responses are not required but all responses should be considered. Short and pointed responses are preferred. Feedback on each response is not given. You are encouraged to read beyond the study materials and references to do the assignment.

Assignment Submission Procedure

The following guidelines are offered as a general indication of what is expected in terms of the presentation of both assignments and research papers in flexible distance courses.

Each assessment task may also have particular requirements not covered here. Where information here is in conflict with information provided by the course lecturer, you should follow the advice of your lecturer.

Assignment cover sheets

You must ensure that you include a cover page with each of your assignments that has the following information:

your name
your student ID
the course code
the course name
the due date
number of words

You should also include your name, ID and course code in the footer of your assignment document along with page numbers. A sample cover sheet can be found on Moodle in the Assessments section.

Margins

You should allow the following standard margins in your assignments to allow space for the lecturer’s comments: Left and right margins — 3.5 cm; Top and bottom margins — 2.5 cm.

Headings/Table of contents

Headings should be typed in bold. Only capitalise the first letter of the heading. Do not capitalise the entire heading. If you have written a long essay with many parts, a table of contents should be used. Otherwise, do not include one.

Style of presentation

Your assignment should be typed using an 11 or 12 point font. Single line spacing should normally be used, unless your lecturer tells you otherwise. Leave a line after each paragraph. Do not indent the first line of the paragraph. You should number each page of the assignment.

Footnotes and citation system

You should use footnotes as your referencing tool. Use end notes only if your computer cannot produce footnotes. Use the rules set out in a recognised citation and style guide such as the Australian Guide to Legal Citation 3. Footnotes are not normally included in the word limit, unless you include substantial commentary or discussion in the footnotes.

Bibliography

Details of works cited in the text are provided in a bibliography which is placed at the end of the document on a new page under the heading ‘Bibliography’. The bibliography is not included in the word limit.

All publications (books, articles, theses etc) are included in the bibliography. Legal cases and legislation are not included in the bibliography. If a list of cases is considered necessary due to the large number used, it should be in alphabetical order under a separate heading ‘Legal cases’. A similar separate list, headed ‘Legislation’, is used if needed for legislation.

Your bibliography must be presented in the following format:

Items in the bibliography are listed alphabetically by author or source.
The citation style of the item should be in accordance with a recognised and appropriate citation and style guide, except that specific page references are not included.

Assignment submissions and deadlines

This course uses UNSW Moodle for the electronic delivery and submission of assignments.

Please check your submission link – you may only be entitled to submit an assignment once in which case additional and subsequent submissions will not be accepted.

Step-by-step guides have been produced to assist students through the assignment submission process, and are available for download from the UNSW Teaching Gateway.

Due date and time

Each assignment should be submitted via Moodle by midnight AEST (or AEDT, Australian Eastern Daylight Time, where applicable) on the specified due date unless otherwise stipulated. You are advised to to submit your assignment early if possible, and to allow at least 15 minutes for the Moodle submission process. Most assignments will be parsed through TurnItIn which will check the originality of your work. If you are given the opportunity to resubmit your assignment up until the due date you should be aware that even though you can submit more than once each day, TurnItIn will only produce one originality report every 24 hours so there may be a delay on receiving your updated originality report after the first submission. The version of your assignment that is submitted at the due date will be the version that is accepted for marking. For information on submitting assignments via Turnitin and interpreting originality reports, please see https://student.unsw.edu.au/turnitin.

Name and save your assignment documents

For identification purposes you are required to name all of your assignment files that you are submitting using the following naming convention:

Surname_GivenName_Course Code format.

For example: ‘Lawson_Henry_TABL1001As1.doc’

You must also retain both an electronic and hard copy of every assignment. No mark can be given or concession awarded should an assignment be lost and no evidence of completion is able to be provided by the student.

Assessment Feedback

Feedback on student performance from formative and summative assessment tasks will be provided to students in a timely manner. Assessment tasks completed within the teaching period of a course, other than a final assessment, will be assessed and students provided with feedback, with or without a provisional result, within 10 working days of submission, under normal circumstances. Feedback on continuous assessment tasks (e.g. laboratory and studio-based, workplace-based, weekly quizzes) will be provided prior to the midpoint of the course.

Special Consideration

You can apply for special consideration when illness or other circumstances beyond your control, interfere with your assessment performance (to apply see Special Consideration on the UNSW Current Students page). Special Consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable.

Special Consideration applications will be assessed centrally by the Case Review Team within Student Lifecycle. The Case Review team will update the online application with the outcome and add any relevant comments.

Please note the following:

Applications can only be made through Online Services in myUNSW. Applications will not be accepted by teaching staff. The lecturer-in-charge/course coordinator will be automatically notified when you lodge an online application for special consideration.
Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession.
If you experience illness or misadventure in the lead up to an exam or assessment, you must submit an application for special consideration, either prior to the examination taking place, or prior to the assessment submission deadline, except where illness or misadventure prevent you from doing so.
If you sit the exam/submit an assignment, you are declaring yourself well enough to do so and are unable to subsequently apply for special consideration.
If you become unwell on the day of the exam, you must provide evidence dated within 24 hours of the exam, with your application.
The current provisions will continue for exceptional circumstances, for example, if a student falls sick during an exam. Other exceptions will continue to be examined on a case by case basis by the Student Lifecycle team.
Special consideration requests do not allow the awarding of additional marks to students.

Further information on Business School policy and procedure, as well as supplementary exam dates for the current term, can be found under “Special Consideration” on the Policies and Support page.

Late Submission and Penalties

An assignment is not considered to be late if it has been submitted via Moodle on or before the due time and date. Posted, faxed or e-mailed assignments will NOT be marked and should not be sent.

If you submit an assignment after the due date, please be aware that the following penalties will be applied.

Where assignments are up to one week (i.e. 1–5 working days) late: 10% of the maximum marks available for the assessment item will be deducted.
Where assignments are more than one week late and up to two weeks (i.e. 6–10 working days) late: 20% of the maximum marks available for the assessment item will be deducted.
Where assignments are more than two weeks (i.e. 11 or more working days) late: the assignment can be perused, but no marks will be awarded. Assignments will be recorded only as having been submitted.

Please note that the penalties are applied to the maximum marks available for the assignment, not the actual mark awarded. For example, a student is due to submit an assignment by 13 May 2019. The assignment is in fact submitted on 27 May 2019 (10 working days late).

The penalty for lateness will be 20% of the maximum marks for the assessment. If the student's mark before the imposition of the penalty was a credit mark of 65%, after taking the penalty into account this mark will fall to 45%—a failure.

If illness or other verified circumstances beyond your control have a significant effect on your ability to submit an assignment by the due date, the normal penalty may be remitted. Doctor's reasons must be sufficiently detailed and specifically address the effect of the medical condition on your ability to complete assignments. For information on applying for penalty remissions through myUNSW Special Consideration portal, please visit: https://www.business.unsw.edu.au/about/schools/taxation-business-law/student-support/penalty-remissions

General points

The School's Administration Team supervises all penalty remission requests. Lecturers are not permitted to grant penalty remissions and you should not approach lecturers for this purpose.

You should not anticipate that a Penalty Remission will be granted, and should endeavour to submit all assignments as soon as possible.
If you require academic assistance contact your lecturer or the School's Administration Team (tbl@unsw.edu.au) during the period that you are preparing assignments.
You have only 10 weeks in the term, during which time all assignments must be completed. You also need to prepare for the final examination in all courses. Therefore, your time management is very important.

The following is very important:

If your assignment is up to one week (i.e. 1–5 working days) late, your penalty remission request must clearly show that you are seeking a one week penalty remission and you must clearly state your reasons and provide all relevant documentation. If your reasons are judged insufficient you will receive no remission of penalty.

If your assignment is more than one week late but less than two weeks (i.e. 6–10 working days) late, your penalty remission request should indicate whether you are seeking a 10% or a 20% remission. You must clearly show why the penalty remission you are seeking is valid and provide all relevant documentation. If you have requested remission of a 20% penalty and your reasons are judged insufficient, you may receive either a 10% remission or no remission depending on the judged validity of your request. If you requested 10% and your reasons are judged insufficient you will receive no remission of penalty.

Protocol for Viewing Final Exam Scripts

The UNSW Business School has set a protocol under which students may view their final exam script. Individual schools within the Faculty may also set up a local process for viewing final exam scripts, so it is important that you check with your School. Further school specific information may be included below.

Quality Assurance

The Business School is actively monitoring student learning and quality of the student experience in all its programs. A random selection of completed assessment tasks may be used for quality assurance, such as to determine the extent to which program learning goals are being achieved. The information is required for accreditation purposes, and aggregated findings will be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential.

5. Course Resources

Prescribed Textbook/s

Tait AA, Value Added Tax: International Practice and Problems (Washington, DC: International Monetary Fund, 1988).

This is referred to throughout the Study Guide as ‘Textbook’.

Citation and Style Guide

In presenting written work for assessment in this course you must use an appropriate and consistent style for referencing and citation. The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications.

Australian guide to legal citation (Melbourne University Law Review Association & Melbourne Journal of International Law, 3rd ed, 2010).

(This is free to download and is the citation style guide used by the majority of Australian legal journals.)

Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003).
Stuhmcke A, Legal referencing (Sydney: LexisNexis, 4th ed, 2012).

Recommended References

A range of GST/VAT background documents are readily available on the Web.

Useful background to the current issues confront VAT design were the subject of a recent EU conference on an Efficient VAT System.
The IMF has also published a number of books and working papers on VAT. Most accessible are the following IMF Working Papers.
Keen M & Lockwood B, The Value-Added Tax: Its Causes and Consequences, IMF Working Paper No 07/183.
Keen M, VAT Attacks, IMF Working Paper No 07/142.
Keen M & Smith SC, VAT Fraud and Evasion: What Do We Know, and What Can be Done? IMF Working Paper No 07/31
Keen M, VIVAT, CVAT, and All That—New Forms of Value-Added Tax for Federal Systems, IMF Working Paper No 00/83
Keen M., Anatomy of VAT IMF Working Paper No 13/111
Keen M., Targeting, Cascading, and Indirect Tax Design IMF Working Paper No 13/57
Also consider reviewing the recommendations on the NZ GST by the 2010 NZ Tax Working Group, and in particular, the paper on GST design insights.
For a typical study of the case for and the issues arising from the implementationof a GST, see the Malyasian Government GST website:
Also download and review the commentary in the US GAO 2008 study on Value-Added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition available at:
U.S. Government Accountability Office

However, the IFS Mirrlees Review has probably undertaken one of the most comprehensive and broad ranging reviews of emerging taxation issues. The Review can be accessed via the following link, along with its many papers on the challenges currently confronting the VAT.

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.

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: 18 February	Reading/audio	Module 1 An introduction to indirect taxes	Audio Conference 1
Week 2: 25 February	reading/discussion topic	Module 1 An introduction to indirect taxes Module 2 Theory of GST	Discussion topic
Week 3: 4 March	Reading/audio	Module 2 Theory of GST	Audio Conference 2 Assignment 1 Due
Week 4: 11 March	Reading/discussion topic	Module 2 Theory of GST	Discussion topic
Week 5: 18 March	Reading/audio	Module 3 GST Rates and Base	Audio Conference 3
Week 6: 25 March	Reading/discussion topic	Module 3 GST Rates and Base	Discussion topic
Week 7: 1 April	Reading/Assignmnt/audio	Module 4 GST Rules Module 5 GST administration and compliance	Audio Conference 4 Assignment 2 (research paper) due
Week 8: 8 April	Reading/discussion topic	Module 6 Transitional issues	discussion topic
Week 9: 15 April	Reading/audio	Module 7 Economic and distributional issues	Audio Conference 5
Week 10: 22 April	Reading/discussion topic	Revision	Discussion topic

8. Policies and Support

Information about UNSW Business School protocols, University policies, student responsibilities and education quality and support.

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 Capabilities	Business 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 Centre.

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

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 EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
02 9385 4508

Business School Student Centre
The Business School Student Centre provides advice and direction on all aspects of admission, enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189

UNSW Learning Centre
The UNSW Learning Centre provides academic skills support services, including workshops and resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
learningcentre@unsw.edu.au
02 9385 2060

Educational Support Service
Educational 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. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

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 9385 2650

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).
itservicecentre@unsw.edu.au
02 9385 1333

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@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

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TABL5522 Goods and Services Tax: Design and Structure - 2019

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1. Course Details

Summary of Course

Teaching Times and Locations

Course Policies & Support

Course Aims and Relationship to Other Courses

Course Objectives

Relationship to Other Courses in the Program

Student Learning Outcomes

2. Staff Contact Details

Communication with staff​

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

How to Use These Study Materials

Features of the Study Guide

Tax Distance Course Student Guide

Audio Conferences

Learning Activities and Teaching Strategies

4. Assessment

Formal Requirements

Assessment Structure

Assessment Summary

Evaluation Criteria for Postgraduate Assignments

Assignment Submission Procedure

Assignment cover sheets

Margins

Headings/Table of contents

Style of presentation

Footnotes and citation system

Bibliography

Assignment submissions and deadlines

Due date and time

Name and save your assignment documents

Assessment Feedback

Special Consideration

​Late Submission and Penalties

General points

The following is very important:

Protocol for Viewing Final Exam Scripts

Quality Assurance

5. Course Resources

Prescribed Textbook/s

Citation and Style Guide

Recommended References

6. Course Evaluation & Development

7. Course Schedule

8. Policies and Support

RELATED DOCUMENTS

UNSW Graduate Capabilities

Plagiarism

Cheating

Workload

Attendance

General Conduct and Behaviour

Health and Safety

Keeping Informed

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Communication with staff

Late Submission and Penalties