TABL5551 Taxation Law - 2023

Subject Code
TABL5551
Study Level
Postgraduate
Commencing Term
Term 1
Total Units of Credit (UOC)
6
Delivery Mode
On Campus and 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

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

  • brief coverage of tax administration rules;
  • income tax formula and tax liability, and liability for other levies and charges;
  • concept of income and assessable income including net capital gains;
  • broad overview of exempt income;
  • general deduction provision and allowable deductions generally;
  • deduction regimes that either supplement the general deduction rule (e.g. capital allowance regimes) or deny a deduction otherwise available;
  • tax accounting rules broadly, and tax treatment of trading stock;
  • taxation of taxable income made through partnerships, trusts and corporations;
  • selected specific anti-avoidance rules and broad overview of the general anti-avoidance rule;
  • a broad overview of cross border transactions and international tax rules;
  • brief coverage of goods and services tax (GST), fringe benefits tax (FBT) and how these taxes interact with income tax, and superannuation.

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

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

Pre-Requisites or Co-Requisites

While there is no strict pre-requisite(s) or co-requisite(s) for this course, it is strongly recommended that if you have not studied Australian commercial law before, you should have completed one or more of the following (below) courses before undertaking this course. If because of time constraints for completing your degree this is not possible, it is best if you can do one of the courses as a co-requisite (i.e. at same time as undertaking this course). The reason for these comments is that the tax law tends to assume knowledge of the general law transactions to which the tax law applies (i.e. you will benefit from the incremental exposure to legal issues gained from studying these courses first). The courses are:

  • TABL 5511 - Legal Foundations of Business
  • TABL 5512 - Legal Foundations for Accountants
  • TABL 5541 - Corporations and Business Associations Law
  • TABL 5543 - Business and Company Law

The other complicating factor is that a transition process is in progress at the moment. The TABL 5543 - Business and Company Law course is replacing two of the above courses (5512 - Legal Foundations for Accountants and TABL 5541 - Corporations and Business Associations Law).

Relationships to other Courses

There is a strong relationship between generally accepted accounting principles (GAAPs) and Australia’s income 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 (e.g. at times the tax law adopts and uses accounting principles).

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 also provides an excellent knowledge base for those of you studying a major in finance or contemplating a career in financial services.

Student Learning Outcomes

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

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

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

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

Locate, summarise and explain the Australian tax law rules that have been studied in this course.

PLO 1: Business knowledge
PLO 3: Business communication
  • Online Quiz (Test)
  • Assignment
  • Final Exam

Summarise and explain clearly, in writing, how the tax law rules under Australia’s tax regime studied in this course have been applied by judges in court cases and by members of relevant tribunals.

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

Identify the relevant tax law rules that may apply in a typical tax-related professional problem.

PLO 1: Business knowledge
PLO 2: Problem solving
  • Assignment
  • Final Exam
  • Online Quiz

Apply the relevant tax law rules to a typical tax-related professional problem.

PLO 1: Business knowledge
PLO 2: Problem solving
PLO 3: Business communication
  • Online Quiz
  • Assignment
  • Final Exam

Use your knowledge of the tax law to identify rules that do not meet their objectives, and use your critical legal reasoning skills to construct arguments for a “new” tax law rule.

PLO 1: Business knowledge
PLO 2: Problem solving
PLO 3: Business communication
PLO 7: Leadership development
  • Assignment

Construct written work which is logically and professionally presented and communicate ideas in a succinct and clear manner.

PLO 3: Business communication
  • Assignment

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeAProfDale BoccabellaQuadrangle Building, Room 3096
–
Generally, any time. However, best to make initial contact by email though
TutorMsSmita KhakharTo be advised
–
To be advised
LecturerMrPaul ViolaQuadrangle Building, Room 3080
–
To be advised
TutorMsSunny SongTo be advised
–
To be advised

​In accordance with official UNSW policy, and subject to the comment below about contacting staff in lectures and tutorials to ask questions, you should only make contact with teaching staff through your official UNSW email address. Please include both your name and student number in all correspondence.

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.

Technical enquiries about course study materials

It is important that any difficulties you are having with the study materials in this course are resolved on a timely basis (i.e. do not leave them unaddressed or unclarified). If you have queries or questions about course material, you are strongly encouraged to get them addressed quickly; this is what staff on this course are here for. It is best to raise issues with the relevant lecturer first, but you should also feel comfortable raising issues with your tutor. Staff on the course will set aside time in lectures and tutorials for questions. Otherwise, you are free to contact staff (lecturer or tutor) directly with your questions. Be aware that at times it will not be possible to answer a question fully and accurately by email because of the nature of the question or the question requires a long response. In these circumstances, it will be best to make arrangements to talk in person or by phone (or even by a computer platform).

A couple of other short points are worth noting:

  • staff may set aside designated consultation times throughout the term. You will be advised of this.
  • extra consultation times will be available in the lead up to assessment tasks like the quiz (test) and the final exam. You will be advised of this.

With emails to staff, please note the following:

  • You use your UNSW email address when corresponding with the teaching staff on this course. Emails from other addresses (such as Hotmail, Gmail, Yahoo, 126, QQ, etc) are not accepted and will not be replied to.
  • You must use an appropriate form of communication 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 cannot meaningfully reply.
  • You must identify yourself by your full name, student ID and tutorial day and time.
  • Full-time teaching staff may only answer emails during regular working hours of Monday to Friday 9am-5pm. Part-time tutoring staff often have other full-time jobs and require 48 hours within regular business office hours to reply to emails.

Complaints about course or assessments

Complaints about the assessment and other aspects of this course should be directed in the first instance to the Lecturer-in-charge (or Course Convenor), and if still unsatisfied with the response received then you are directed to contact the School of Accounting, Auditing & Taxation Grievance Officer, details available here:

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

3. Learning and Teaching Activities

Use of your Webcam and Digital Devices: If you enrol in an online class, or the online stream of a hybrid class, teaching and associated activities will be conducted using Teams, Zoom, or similar a technology. Using a webcam is optional, but highly encouraged, as this will facilitate interaction with your peers and instructors. If you are worried about your personal space being observed during a class, we encourage you to blur your background or make use of a virtual background. Please contact the Lecturer-in-Charge if you have any questions or concerns.

Some courses may involve undertaking online exams for which your own computer or digital devices will be required. Monitoring of online examinations will be conducted directly by University staff and is bound by the University's privacy and security requirements. Any data collected will be handled accordance with UNSW policies and standards for data governance. For more information on how the University manages personal information please refer to the UNSW Student Privacy Statement and the UNSW Privacy Policy.

Approach to Learning and Teaching in the Course

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

  1. The best legacy to leave students is to have helped them develop: (a) their independent learning skills (b) their analytical/critical thinking skills (c) an understanding of the context of their learning and (d) a desire or passion for knowing or mastering a body of knowledge;
  2. Given the complexity and volume of Australia’s tax law, sufficient guidance and direction is provided to students to assist in approaching their problem solving. The level of support must strike a balance between the opportunity to develop independent learning skills and critical thinking skills, and the need to assist students in confronting a difficult body of knowledge;
  3. Given the role model position filled by teaching staff, deeper levels of student motivation and engagement with the curriculum are 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 you the best chance of maximising your academic performance and in your future career.

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

Overview

Every learning activity, inside and outside the classroom, is directed at facilitating the achievement of the learning outcomes. The overall aim of the lecture is to provide that initial introduction to topics. This is important in that it gives students the overall structure of a topic (and a fair bit of detail), as well as highlighting the difficulties to look out for in a given topic. The designated readings are designed to build on this. The commentary in the Lecture Program, Reading Program and Study Guide, where the designated readings are set out, provides you with direction for your learning in regard to topic areas.

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

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

All assessments in this course involve solving typical problems concerning the application of the tax law to typical fact situations, which means they are all directed at facilitating and achieving the learning outcomes for the course.

All assessments in this course involve solving typical tax problems concerning commercial situations that can arise, which means they are all directed at facilitating and achieving the learning outcomes for the course.

Lectures

Lectures will be conducted face to face (and most likely in hybrid mode (online) as well). In Week One, there will be 2 lectures of 2 hours duration. For weeks 2 to 5 there will be one lecture of 2 hours duration. There will be no lecture in Week 6 (break week). For Weeks 7 to 10 there will be one lecture of 2 hours duration each week. The lectures will be recorded and uploaded on Moodle.

Tutorials

Tutorials will be offered face to face and online. Please note the tutorial program and content will be the same for both modes. Tutorials are 2 hours duration and will be held in weeks 2 to 5 and 7 to 10. Tutorials will consist of discussion of pre-set problem questions. More detail on tutorials is provided in the tutorial program.

5. Course Resources

​Overview

A combination of resources is used in this course to help meet the learning outcomes for the course. This includes course documents like the Lecture Program, Reading Program and Study Guide document, the week-to-week lecture handouts and the Tutorial Program. These will be available on the course Moodle site. In addition, legislation, the prescribed textbook and perhaps a casebook must be accessed.

Legislation

The main rules (legislation) studied in this course are contained in the Income Tax Assessment Act 1997. Note though that some rules studied are contained in other pieces of legislations. For example, the Income Tax Assessment Act 1936 and the Fringe Benefits Tax Assessment Act 1986.

Relevant legislation is available online from various sites. Accordingly, there is no requirement to purchase tax legislation from a commercial publisher or even a condensed version of the legislation. The best site for commonwealth legislation is the comlaw site, also called the Federal Register of Legislation (https://www.legislation.gov.au).

Prescribed textbook

You must have access to K Sadiq and Others, Principles of Taxation Law 2023, Thomson Reuters, 2023.

Casebook

It is recommended that you have access to a taxation casebook. During the term, we will be looking at a number of court cases. A casebook that provides a summary of a number of major cases in Australian taxation law will assist you in studying this course. It is recommended you have access to either:

  • K Sadiq, Australian Taxation Law Cases 2023, Thomson Reuters, 2023
  • S Barkoczy, Australian Tax Casebook, 15th ed, Oxford University Press

Earlier editions of these would still be useful but they may not contain some of the more recent cases.

Caution with old legislation and old textbooks

Tax law can change frequently and therefore we recommend that you do not use older versions of legislation and textbooks. If you do use older versions of legislation or a textbook, it is your responsibility to ensure that you update your knowledge by reference to new legislative amendments, etc.

Other tax texts can be referred to

Note also that it can be worthwhile looking at other tax textbooks for commentary on particular topics. This can be especially helpful in researching for the assignment. Some of these tax textbooks will be available through the UNSW library site.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

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

Perhaps of more relevance to you is that feedback from previous terms indicates a very high level of student satisfaction with this course. However, suggestions were made for further improvements, and where possible, these suggestions will be implemented this term.

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

You are also welcome to provide feedback at other times as well (i.e. you do not have to wait until Week 5).

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit: https://student.unsw.edu.au/new-calendar-dates
Week Activity Topic Assessment/Other
Week 1: 13 February Lecture

Note, there is a 4 hour lecture this week (we will try and keep it at 3.5 hours or so with plenty of breaks). For the rest of the term, the lecture is 2 hours per week.

  • Welcome
  • Tax policy
  • Administration of Australia's income tax regime
  • Income tax formula and calculation of liability to ATO
  • Jurisdictional aspects of Australia’s income tax
  • Fundamental features of income tax and fundamental income tax principles
  • Receipts and benefits from personal exertion: An overview
  • Income as a reward from personal exertion, or product of personal exertion
  • Statutory additions to judicial concept of income from personal exertion
  • Integrating the various personal exertion regimes
  • Capital receipts in context of reward for personal exertion
  • Introduction to the capital gains tax
  • Receipts and benefits from a business: An overview
  • Existence of a business or an income-producing activity
  • There are no tutorials this week. Tutorials commence in Week 2 of Term and continue every week (aside from Week 6).
Week 2: 20 FebruaryLecture, Tutorials

  • Normal proceeds of business/ordinary course of business/normal incident of business/revenue or structural assets of business

  •  

    Isolated business ventures/profit making undertakings or schemes

  • Receipts and benefits from property: An overview, and a problem/opportunity

  • Rent/lease returns

  • Interest returns

  • Compensation receipts principle: An overview

  • Compensation receipts principle in context of personal services

  • Compensation receipts principle in context of business

  • Tutorials commence this week. The problems and the issues in the problems discussed in tutorials have been carefully designed to reflect material covered in previous lectures and readings relating to previous lectures. Be aware also that at times in a tutorial, students may have to draw on material covered some weeks earlier.
Week 3: 27 February Lecture, Tutorials
  • Compensation receipts principle in context of returns from property
  • Factorial income principle or periodicity principle
  • History of capital gains taxation in Australia
  • Role of capital gains taxation within the Income Tax Assessment Act 1997
  • Broad outline of Australia’s capital gains tax (CGT)
  • Paradigm/model CGT framework: Essential elements of first charging provision of CGT
  • Assets, exempt assets and asset classification
  • Acquisition and disposal (CGT events)
  • Timing issues
  • Calculating gain or loss (Cost base and capital proceeds)
  • Second charging provisions of CGT regime

Complete your “self-assessed” short assignment this week. Note, there are no marks attached to this activity, but importantly you will be given feedback on the assignment by way of a “model answer”. Details of this "task" will be provided very early in the course.

Week 4: 6 MarchLecture, Tutorials

  • Determining assessable income inclusion and integration with non-CGT provisions

  • Overview of expense recognition under the Income Tax Assessment Acts

  • Deductions: General principles

  • Relevant expenditure: Tests under positive limbs of Section 8-1

  • Expense apportionment

     

–
Week 5: 13 MarchLecture, Tutorials

 

  • Personal/non-personal boundary
  • Contemporaneity principle
  • Revenue/capital boundary
  • Assessment 1- Online Quiz (Test) is held this week.
Week 6: 20 MarchReading Week
  • Reading week (No lecture and no tutorial this week).
–
Week 7: 27 MarchLecture, Tutorials

  • Capital allowance regimes

  •  

    Other deduction conferral provisions

  • Deduction denial provisions
  • Tax accounting: An overview
  • Trading stock
  • Taxable income obtained through "entities": An overview
  • Taxation of taxable income of sole traders/sole proprietors

 

–
Week 8: 3 AprilLecture, Tutorials

  • Taxation of taxable income obtained through a partnership: An overview

  • Existence of a partnership

  • Taxation of partnership’s taxable income/tax loss

  • Transactions between partners, transactions between partners and “the partnership” and transactions between partnership and third partie

  • Taxation of taxable income obtained through a trust estate: An overview

  • Existence of a trust estate/trust

  • Taxation of trust estate’s taxable income

  • Assessment 2 (Assignment) is due this week.
Week 9: 10 AprilLecture, Tutorials

  • Taxation of taxable income obtained through a company: An overview

  • Existence of a company

  • Classification of companies for income tax purposes: Private or public

  • Calculation of companies’ taxable income or tax loss, and tax payable by companies

  • Imputation system: Company’s perspective

  • Distributions to shareholders

  • Distributions to natural person shareholders

  • Distributions to corporate shareholders

  • Tax avoidance defined and conditions that facilitate tax avoidance/tax planning

  • Judicial and legislative responses to tax avoidance/tax planning

–
Week 10: 17 AprilLecture, Tutorials

  • Australia’s goods and services tax (GST): An overview

  • Net amount formula under the GST Act

  • Notion of an entity under the GST Act

  • Notion of a taxable supply

  • GST-free supplies

  • Input taxed supplies

  • Notion of a creditable acquisition

  • Broad operation of fringe benefits tax (FBT) regime

  • Expense payment fringe benefits

  • Interaction between GST, income tax and FBT

  • Superannuation

  • International 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, 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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