TABL5551 Taxation Law - 2021

Term 2
6 Units of Credit
On Campus
Accounting Auditing & Tax
The course outline is not available for current term. To view outlines from other years and/or terms, visit the archives .

1. Course Details

Summary of Course

The complexity of the Australian taxation system means that tax considerations are of major importance in most business and investment decisions. After briefly outlining tax policy considerations, this subject concentrates on the substantive and technical income tax rules in Australia. Topics include:

  • income tax formula and tax liability, and liability for other levies and charges;
  • concept of income and assessable income;
  • capital gains and their inclusion in assessable income;
  • allowable deductions including the general deduction rule;
  • deductions under the capital allowance regimes;
  • deduction regimes that supplement the general deduction rule;
  • deduction denial regimes;
  • tax treatment of trading stock;
  • taxation of taxable income made through partnerships, trusts and corporations;
  • brief coverage of fringe benefits tax (FBT) and the goods and services tax (GST); and
  • the interaction between the income tax, FBT and GST.

Teaching Times and Locations

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

View course timetable

Course Policies & Support

Course Aims and Relationship to Other Courses

​The aim of this course is for you to understand and be able to apply relevant Australian tax legislation, cases, some ATO rulings and principles, to the solution of typical tax-related professional problems.

Pre-Requisites or Co-Requisites

Either one of the following courses are pre-requisites for this course:
  • TABL 5511 - Legal Foundations of Business
  • TABL 5512 - Legal Foundations for Accountants

If students choose to study either TABL 5511 (Legal Foundations of Business) or TABL 5512 (Legal Foundations for Accountants) as a co-requisite for other law courses within their degree, it is strongly recommended that the course chosen is studied as a co-requisite with TABL 5541 (Corporations and Business Associations Law). The reason for this recommendation is that students would benefit from the incremental exposure to legal issues gained from studying these courses first (i.e. before studying TABL 5551). Note also that students are not permitted to study three courses (three law courses) in one term (i.e. same time).

Relationships to other Courses

There is a strong relationship between generally accepted accounting principles (GAAPs) and Australia’s taxation rules. For example, it is arguable that understanding tax-effect accounting is made easier when one appreciates the taxation rules that create timing differences. Further, while some differences will always remain, there is a discernible trend towards the accounting and tax rules converging.

One theme of this course is to build awareness of the similarities between the tax rules and the accounting rules. Indeed, identifying areas of similarity between the tax rules and the accounting rules (e.g. treatment of trading stock, treatment of depreciable assets) can provide a substantial aid in building understanding of the tax rules, as our study of some of the tax rules builds on your prior knowledge and experience. Nonetheless the tax rules are often set out in detail in legislation and in some instances differ from the accounting rules even when they produce an equivalent end result.

The tax law influences investment decisions, investment patterns and the structure of financial products. Indeed, it would be a very unusual occurrence for tax advice not to be sought in regard to any major investment decision. Further, some financial products predominantly exist because of the taxation law rules. Accordingly, this course provides an excellent knowledge base for those of you studying a major in finance or contemplating a career in financial services.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeAProfDale BoccabellaRoom 3096, Level 3, Quadrangle Building
To be announced early in term

Administrative Matters

You should contact the lecturer-in-charge (Dale Boccabella) for any administrative issue(s) concerning the course. Before sending an email enquiry, please check this Course Outline as the answer to your query might be contained in this document.

Note also that UNSW staff can only officially respond to your official UNSW email address.

Technical Enquiries about course material

Consultation Times

Consultation times for Dale Boccabella and other teaching staff will be announced early in the term.

Method of contacting staff

In accordance with official UNSW policy, you should only make contact with teaching staff through their official UNSW email address (above).

Dale Boccabella and teaching staff will attempt to answer your technical tax questions over email, but please note that questions requiring longer answers are best handled through a discussion with you in person, on Collaborate or over the phone.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

Four propositions guide my (Dale Boccabella and staff working on my course) approach to teaching and learning 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 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. This is especially the case for many international students where the approach to tertiary level study in home countries may be quite different to the western approach to higher education;
  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. The lecture is designed to provide the initial introduction to topics. This is important in that it gives students the overall structure of a topic (and some detail), as well as highlighting the difficulties to look out for in a given topic. The designated (and targeted) readings are designed to build on this. The commentary in the Lecture Program, Reading Program and Study Guide, where the designated readings are also contained, provides you with clear direction for your learning in regard to each topic area. The lecture handouts assist with the all-important structure of a topic (and some 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 tax related 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 the tutorial program document. Around 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 tax related problems, which means they are all directed at facilitating and achieving the learning outcomes for the course.

Keeping Informed

From time to time, the lecturer-in-charge (or the lecturer) will make an important announcement on Moodle. It is your responsibility to be aware of announcements made on Moodle and you should check the course Moodle site regularly. You will be regarded as having received all information which is posted on Moodle whether or not you actually check Moodle.

From time to time, the university will send important announcements to your official university e-mail address, without providing you with a paper copy. Again, you will be deemed to have received this information whether or not you have actually checked and read your emails.

5. Course Resources

​The income tax rules studied in this course are derived from legislation and case law. In addition, Australian Taxation Office (ATO) rulings and ATO practice also provide useful and substantial guidance on the operation of Australia’s income tax rules (and these rulings can effectively become the tax law in certain situations: see Week 1 lecture).

Prescribed materials are books that you must have ready and ongoing access to.

Subject to one overriding comment, it is recommended that you do not purchase or use an old edition of any of the prescribed materials - aspects of the taxation law can change from one year to the next, and an old edition may be out-of-date on important points.

The overriding comment is that you should only use old editions if you are prepared to do the detailed (and time consuming) work of incorporating into the old edition all amendments, new cases and other developments etc, which have occurred since the date of the old edition.

Given that the Final Examination is an open book examination, you can if you wish underline, annotate, etc, your textbook or other prescribed materials from the start of the course. The Mid-Term Class Test is also an on-line open book test.


The main piece(s) of legislation studied in the course are the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997 (ITAA 1997). We also examine parts of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) and the Taxation Administration Act 1953.

Reference is made to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) for the lecture in Week 10 on the goods and services tax (GST).

The legislation required for this course is available through various on-line sites (e.g. comlaw, ATO website), and through the UNSW library (e.g. Wolters Kluwer tax database, Thomson Reuters tax database).


  • R H Woellner, S Barkoczy, S Murphy, C Evans and D Pinto, Australian Taxation Law 2021, 31st ed., Oxford University Press, South Melbourne, 2021
  • Stephen Barkoczy, Australian Tax Casebook, 15th ed., Oxford University Press, South Melbourne, 2020

If purchasing other texts or casebooks, ensure (subject to the comments above) that you obtain the latest edition published.

Additional Texts, Casebooks

  • J Taylor, M Walpole, M Burton, T Ciro, and I Murray, Understanding Taxation Law 2017, Lexis Nexis Butterworths, Chatswood, 2017
  • Julie Cassidy, Concise Income Tax, 5th ed., The Federation Press, Leichhardt, 2010
  • Kerrie Sadiq, Cynthia Coleman, Principles of Taxation Law 2016, Thomson Reuters, Pyrmont, 2016
  • M Kobetsky, R Krever, A O’Connell and M Stewart, Income Tax: Text, Materials and Essential Cases, 7th ed., The Federation Press, Leichhardt, 2008
  • P Burgess, G S Cooper, M Stewart and R J Vann, Cooper, Krever & Vann’s Income Taxation: Commentary and Materials, 7th ed., Thomson Reuters, Pyrmont, 2012
  • R L Deutsch, M L Friezer, I G Fullerton, P J Hanley and T J Snape, The Australian Tax Handbook 2017, Thomson Reuters, Pyrmont, 2017
  • R Krever, Australian Taxation Law Cases 2016, Thomson Reuters, Pyrmont, 2016

Note, there may be later versions of the above books. These books can be very helpful when researching your answer to the assignment.

Australian Taxation Office (ATO) Rulings

The ATO has published a number of Public and (edited) Private Rulings on Australia’s income tax, fringe benefits tax and the goods and services tax. These rulings provide readers with the ATO’s view on various aspects of the respective taxes and, in some cases, are binding (effectively become the law) on the ATO. This will be discussed in the Week One lecture. They are a valuable source of information. Indeed, a number of rulings are referred to in the prescribed textbook.

In addition, 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, yet strangely they can be accessed quicker through the google search engine.

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 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 listed in this course outline. As a general comment, you are not required to read the full case(s) in the tax reports or law reports.


Be cautious if you decide to use the Australasian Legal Information Institute 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 Case

Note also that hardcopies of most tax cases, not only CCH cases (now Wolters Kluwer), 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 on line. Note again the point made above about generally not having to read the full case in a tax report.

Course Document

All the course documents (including this Course Outline) for this course are available on 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 and the faculty actively responds to this feedback. For example, there has been feedback that students would like more practice questions and more opportunities to practice the tax problem solving process. As a result of this feedback, more practice questions were made available to students at appropriate times.

Of even more benefit to you, a mid-term informal feedback survey will be undertaken to obtain your views on the course so that, as far as practically possible, timely and practical responses can be made to assist your before the end of the term.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit:
Week Activity Topic Assessment/Other
Week 1: 31 May 2021Lecture, no tutorials

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

1.1 Course Administration

1.2 Tax Policy

1.3 Administration of Australia’s Income Tax Regime

1.4 Income Tax Formula and Calculation of Liability to ATO

1.5 Jurisdictional Aspects of Australia’s Income Tax

1.6 Fundamental Income Tax Principles

1.7 Approach to Solving Problems in Taxation Law

1.8 Receipts and Benefits from Personal Exertion: An Overview

1.9 Income as a Reward from Personal Exertion, or Product of Personal Exertion

1.10 Statutory Additions to Judicial Concept of Income from Personal Exertion

1.11 Integrating the Various Personal Exertion Regimes

1.12 Capital Receipts in Context of Reward for Personal Exertion

1.13 Introduction to the Capital Gains Tax

1.14 Receipts and Benefits from a Business: An Overview

1.15 Existence of a Business or a Money-Making Endeavour

No tutorials this week. Tutorials commence in Week 2 of term and continue 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: 7 June 2021Lecture, tutorials

2.1 Normal Proceeds of Business/Ordinary Course of Business/Normal Incident of Business/Revenue or Structural Assets of Business

2.2 Isolated Business Ventures/Profit Making Undertakings or Schemes

2.3 Receipts and Benefits from Property: An Overview, and a Problem/Opportunity

2.4 Rent/Lease Returns

2.5 Interest

2.6 Compensation Receipts Principle: An Overview

2.7 Compensation Receipts Principle in Context of Personal Services

2.8 Compensation Receipts Principle in Business Context

Tutorials commence this week

Week 3: 14 June 2021Lecture, tutorials

3.1 Compensation Receipts Principle in Context of Property Income

3.2 Periodicity Principle/Factorial Income Principle

3.3 History of Capital Gains Taxation in Australia

3.4 Role of Capital Gains Taxation within the Income Tax Assessment Acts

3.5 Broad Outline of Australia’s Capital Gains Tax

3.6 Paradigm/Model CGT Framework: Essential Elements of First Charging Provision of the Capital Gains Tax

3.7 Assets, Exempt Assets and Asset Classification

3.8 Acquisition and Disposal (CGT Events)

3.9 Timing Issues

3.10 Calculating Gain or Loss

3.11 Second Charging Provision(s) of the CGT Regime

Week 4: 21 June 2021Lecture, tutorials

4.1 Determining Taxable Gain and Integration with Non-CGT Provisions

4.2 Overview of Expense Recognition under the Income Tax Assessment Acts

4.3 Deductions: General Principles

4.4 Relevant Expenditure: Tests of Deductibility

4.5 Expense Apportionment

Week 5: 28 June 2021Lecture, tutorials

5.1 Personal/Non-Personal Boundary Expenditure

5.2 Contemporaneity Principle

5.3 Revenue/Capital Boundary

The class test is on Friday (2 July 2021) of this week in the evening

Week 6: 5 July 2021Reading Week; no lecture and no tutorial this week

There is no lecture this week

There is no tutorial this week

Week 7: 12 July 2021Lecture, tutorials

7.1 Capital Allowance Regimes

7.2 Other Deduction Conferral Provisions

7.3 Deduction Denial Provisions

7.4 Tax Accounting: An Overview

7.5 Tax Accounting for Trading Stock 7.6 Taxable Income obtained through “Entities”: An Overview

7.7 Taxation of Taxable Income of Sole Traders/Sole Proprietors

Week 8: 19 July 2021Lecture, tutorials

8.1 Taxation of Taxable Income obtained through a Partnership: An Overview

8.2 Existence of a Partnership

8.3 Taxation of Partnership’s Taxable Income/Tax Loss

8.4 Transactions between Partners and “The Partnership”

8.5 Taxation of Taxable Income obtained through a Trust Estate: An Overview

8.6 Existence of a Trust Estate/Trust 8.7 Taxation of Trust Estate’s Taxable Income

The assignment answer is due on Thursday (3.00 pm) (22 July) of this week

Week 9: 26 July 2021Lecture, tutorials

9.1 Taxation of Taxable Income obtained through a Company: An Overview

9.2 Existence of a Company

9.3 Classification of Companies for ITAA Purposes: Private or Public

9.4 Calculation of Companies’ Taxable Income or Tax Loss, and Tax Payable by Companies

9.5 Imputation System: Company’s Perspective

9.6 Distributions to Shareholders

9.7 Distributions to Natural Person Shareholders

9.8 Distributions to Corporate Shareholders

Week 10: 2 August 2021Lecture, tutorials

10.1 Tax Avoidance Defined and Conditions that Facilitate Tax Avoidance/Tax Planning

10.2 Judicial and Legislative Responses to Tax Avoidance/Tax Planning

10.3 Australia’s Goods and Services Tax: An Overview

10.4 Net Amount Formula under the GST Act

10.5 Notion of an Entity under the GST Act

10.6 Notion of a Taxable Supply

10.7 GST Free Supplies

10.8 Input Taxed Supplies

10.9 Notion of a Creditable Acquisition

10.10 Broad Operation of Fringe Benefits Tax Regime

10.11 Expense Payment Fringe Benefits

10.12 Interaction between GST, Income Tax and Fringe Benefits Tax

8. Policies and Support

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

Program Learning Outcomes

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

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

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

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

PLO 1: Business knowledge

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

PLO 2: Problem solving

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

PLO 3: Business communication

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

PLO 4: Teamwork

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

PLO 5: Responsible business practice

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

PLO 6: Global and cultural competence

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

PLO 7: Leadership development

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

These PLOs relate to undergraduate and postgraduate coursework programs.  Separate PLOs for honours and postgraduate research programs are included under 'Related Documents'.

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



UNSW Graduate Capabilities

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

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

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

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

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

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

Academic Integrity and Plagiarism

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

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


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

Below are examples of plagiarism including self-plagiarism:

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

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

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

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

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

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

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

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


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

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

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

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

Student Responsibilities and Conduct

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

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


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

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

View more information on expected workload


Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g., tutorials, flipped classroom sessions, seminars, labs, etc.).

View more information on attendance

General Conduct and Behaviour

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

View more information on student conduct

Health and Safety

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

View more information on Health and Safety

Keeping Informed

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

Student Support and Resources

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

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

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

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

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

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

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

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

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

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

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

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

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

Support for Studying Online

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

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

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