TABL5537 Tax Treaties and Multilateral Obligations - 2022

Subject Code
TABL5537
Study Level
Postgraduate
Commencing Term
Term 2
Total Units of Credit (UOC)
6
Delivery Mode
Online
School
Accounting Auditing & Tax
The course outline is not available for current term. To view outlines from other years and/or terms, visit the archives .

1. Course Details

Summary of Course

​This course is designed to give you a broad understanding of the principles and application of Double Taxation Agreements (DTAs) and multilateral obligations associated with the implementation of DTAs. It is a generically based course; that is, it examines DTAs and the models upon which they are based generally. This is not a course on Australian DTAs in particular, although some features specific to Australian DTAs are highlighted and from time to time they are used as illustrations of certain points.

The underlying objective of the course is to understand how DTAs work and to demonstrate their use in allocating tax revenue between countries on income and profits generated from international transactions in order to eliminate double taxation where it arises in those transactions. This is done primarily by reference to the OECD Model Tax Convention (MTC). Variations of the approach of that MTC are investigated comparatively by reference to the United Nations MTC, the United States model tax treaty and the so-called CARICOM Agreement. Some models tend to favour a taxpayer’s country of residence (referred throughout these modules as ‘Country R’) while other models tend to favour the state in which the income subject to tax has its source (referred throughout these modules as ‘Country S’). Each model reflects the interests of their author organisations. This course analyses how those interests are reflected in the allocation of tax revenue between contracting states and therefore how a taxpayer is taxed on its cross-border income.

The course is arranged along the following lines: first we study what DTAs are and the rationale behind their existence (Module 1). We then look at how DTAs are structured and the protocols governing the way that they are interpreted (Module 2). We also examine the most recent development in respect of tax treaties, i.e., multilateral instrument and other multilateral obligations (Module 8). Modules 3–7 of the course broadly follow the categorisation of income types in the MTCs as follows:

  • business profits (Module 3)
  • passive income (Module 4)
  • personal services income (Module 5)
  • capital gains and other income (Module 6), and
  • anti-avoidance, tax dispute resolution, administrative cooperation and non-discrimination (Module 7).

Throughout the course we make extensive reference to real bilateral DTAs of many countries as examples of the concepts under discussion. By the end of the course, you should have a very solid understanding of what DTAs are all about and how they are applied by various countries around the world.

The study guide for Tax Treaties and Multilateral Obligations comprises eight modules:

  • Module 1: An introduction to tax treaties
  • Module 2 :The interpretation and structure of DTAs
  • Module 3: Business profits
  • Module 4: Taxation of passive income flows under DTAs
  • Module 5: International taxation of individuals
  • Module 6: Taxation of capital gains and other income
  • Module 7: Anti-avoidance and non-discrimination requirements
  • Module 8: Multilateral Instrument and other multilateral obligations  

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

Upon successful completion of this course, you should be able to:

  1. demonstrate a working knowledge of the key basic issues associated with DTAs including:
    • taxes covered
    • taxpayers covered
    • classes and schedules of income/taxpayer
    • dual residency
  2. demonstrate a critical awareness of some more difficult issues including:
    • treaty overrides
    • tripartite situations
    • class or schedule overlap
  3. demonstrate an awareness of potential changes to Australia's DTAs that may result from the OECD BEPS project and the multilateral instrument.

This is an optional course offered as part of the Atax postgraduate programs. This course is part of the international stream of postgraduate courses. It logically follows on from the foundation course TABL5520 Principles of Australian International Taxation and is related to the more advanced postgraduate courses TABL5504 Asia Pacific Tax Systems, TABL5508 International Tax: Anti-Avoidance and TABL5528 International Tax: Design and Structure. While there are no formal prerequisites, an understanding of the material covered in TABL5520 would be most desirable.

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 students. More information on coursework 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”.

For PG research PLOs please refer to the UNSW HDR Graduate Attributes and LearningOutcomes.

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 knowledge of the fundamental concepts and legal rules of international taxation and operation of Double Taxation Agreements (DTAs) and multilateral instrument.

PLO 1: Business knowledge
  • Module Activities
  • Assignments
  • Examination

Demonstrate an in-depth understanding of a range of DTAs from a variety of tax jurisdictions.

PLO 1: Business knowledge
  • Module Activities
  • Assignments
  • Examination

Apply the fundamental concepts and legal rules of international taxation to practical scenarios and problems, with a particular focus on the design and operation of DTAs and the interaction between DTAs and multilateral instrument.

PLO 2: Problem solving
  • Module Activities
  • Assignments
  • Examination

Analyse the different approaches that jurisdictions can adopt, the different design imperatives that led to these different approaches and the different outcomes (from both a practical and policy perspective) that they produce.

PLO 2: Problem solving
  • Module Activities
  • Assignments
  • Examination

Recognise and resolve legal and tax problems.

PLO 3: Business communication
  • Assignments
  • Examination

Demonstrate clear, effective and well-reasoned analysis of the tax consequences of practical scenarios using the conventions of legal essay writing.

PLO 3: Business communication
  • Assignments
  • Examination

Demonstrate a practical understanding aspects of international tax and an in depth understanding of the influence of international models on the formulation of DTAs.

PLO 6: Global and cultural competence
  • Module Activities
  • Assignments
  • Examination

Demonstrate practical experience in the application of a range of DTAs, from various jurisdictions, to specific business and commercial scenarios.

PLO 6: Global and cultural competence
  • Module Activities
  • Assignments
  • Examination

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeAProfYan Xu
–
–
By Appointment

Communication with staff

​When you contact staff by email, please:
  • Use your University (not personal) email address
  • Specify the course TABL5537 as appropriate; and
  • Sign off by using your name and student identity number
The policies regarding staff contact in the School of Accounting, Auditing and Taxation are as follows:
  • All questions regarding course administration should be directed to the Lecture-in-charge.
  • The full-time staff will be available for consultation starting from Weeks 2 to 10 and STUVAC period.
  • Consultation hours will be advised on the course Moodle page in a consolidated timetable.
  • Students are encouraged to consult with staff during online consultation sessions. Consultation will not be provided via email or phone.
  • Consultation times during STUVAC period will likely vary to the regular consultation during Term and be posted on the course webpage later in the Term.
While emails to staff should be a rare occurrence as noted above, in instances where it is warranted please make sure that:
  • You use your UNSW email address when corresponding with the teaching staff on this course. Emails from other addresses (such as Hotmail, Gmail, Yahoo, 126, QQ, etc.) are not accepted and will not be replied to.
  • You must use appropriate communication level with staff, emails and discussion forum posts that use short-hand and “Texting” language are not acceptable, and communication must be in English. If your email cannot be understood then staff will not reply.
  • You must identify yourself by your full name, student ID and tutorial day and time.
  • Please be aware that Staff will not necessarily reply to students to inform them if their emails are non-compliant.
  • Full-time teaching staff only answer emails during regular working hours of Monday to Friday 9am-5pm. Tutoring staff often have other jobs and require 48 hours within regular business office hours to reply to emails.
Complaints about the assessment and other aspects of this course should be directed in the first instance to the Lecturer-in-Charge (or Course Convenor) and if still unsatisfied with the response received then you are directed to contact the School of Accounting, Auditing & Taxation Grievance Officer, details available here: 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

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.

  1. 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.
  2. 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.
  3. 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
  • Instructional icons

Webinars

Throughout this course you will have the opportunity to attend webinars (conducted over the Internet). Instructions on preparing for and participating in webinars are available in your course Moodle website.

These webinars 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 webinar. You can only start to come to grips with material if you work on it actively. As a general rule, each webinar will cover the module/s between the previous webinar and the week it falls within on the Suggested Study Schedule. However, more specific information on material to be covered in each webinar will be provided via Moodle throughout the Term. Exact dates and times for webinars will be advised via a timetable that you will find on Moodle.

There are five webinars scheduled for this course during the Term. Each webinar is of approximately one and a half hours duration. The weeks in which webinars will be held are shown in the Course Schedule.

Remember webinars 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 Webinars and reading the Modules and the materials referred to in the Modules. The Modules also contain brief activities that are designed to get you to think more deeply about the content before you attend the webinar. During the webinars, we will discuss more complex situations in which you need to apply the law that you have learnt from the Modules. The teaching will be interactive and where possible we will discuss topical examples to bring the material to life so you can see its relevance to your work and/or enhance your future studies.

5. Course Resources

​Prescribed text:

There is no appropriate text for the course that is currently in print. Extracts from the textbook referred to in Modules will be placed on Moodle. In addition further readings will be found in the course Modules and will be advised on Moodle. Reference will also be made to Global Tax Treaty Commentaries (IBFD) available via the UNSW Library Website.

Act/s:

You must purchase or have access to the following publication/s:

  • International Tax Agreements Act 1953 (including all schedules)
  • Acts Interpretation Act 1901
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997

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, 4th ed, 2018). Available at https://www.mulr.com.au/aglc/AGLC4-2021-v1.pdf.

(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:

Below is a list of further references that you may find useful in this course. Purchase of recommended references is not required.

  • Woodley M (ed), Osborn’s Concise Law Dictionary (London: Sweet & Maxwell, 12th ed, 2013).

This is the classic, concise dictionary of legal terms which is very useful for students of law based subjects.

Unfortunately many of relevant references for this course are currently out of print but copies of out of print references will be placed on reserve in the UNSW Library.

  • Hamilton R, Deutsch R & Raneri J, Guidebook to Australian international tax (St Leonards, Prospect, 7th Student ed, 2001) Out of print.
  • Arnold B, International Tax Primer (Kluwer, 4th ed, 2019)
  • Rohatgi R, Basic International Taxation (Richmond, 2nd ed, 2005).
  • Magney T, Australia’s Double Taxation Agreements (Legal Books, 1994). Out of print.
  • Reimer E and Rust A (ed.), Klaus Vogel on Double Taxation Conventions (Wolters Kluwer, 5th ed, 2022).

Electronic Databases:

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

The website for this course is managed via 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.

​The School of Accounting, Auditing & Taxation’s quality enhancement process involves regular review of its courses and study materials by content and educational specialists, combined with feedback from students. Towards the end of the semester, you will be asked to complete an online myExperience survey via Moodle to evaluate the effectiveness of your course lecturer and the actual course content.

As a result of feedback in 2020, the Modules in the Course have been revised so as to make the link between the content and the key learning objectives clearer.

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: 30 MayReading/Webinar

Module 1: Introduction to Tax Treaties

Webinar 1

Week 2: 6 JuneReading

Modules 2 & 3: The Interpretation and Structure of DTAs; Business Profits

–
Week 3: 13 JuneReading/Webinar

Module 3: Business Profits

Webinar 2

Week 4: 20 JuneReading/Assignment

Module 4: Taxation of Passive Income Flows under DTAs

Assignment 1: Forum Participation

Week 5: 27 JuneReading/Webinar

Module 4: Taxation of Passive Income Flows under DTAs

Webinar 3

Week 6: 4 July
–

Flexibility Week

–
Week 7: 11 JulyReading/Webinar

Module 5: International Taxation of Individuals

Webinar 4

Week 8: 18 JulyReading/Assignment

Module 6: Taxation of Capital Gains and Other Income

Assignment 2: Research Paper

Week 9: 25 JulyReading/Webinar

Module 7: Anti-avoidance and Non-discrimination Requirements

 

Webinar 5

Week 10: 1 AugustReading

Module 8: Mutilateral Instrument and Other Multilateral Obligations

–

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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