TABL5552 Capital Gains Tax - 2019

TABL5552
Postgraduate
Term 3
6 Units of Credit
On Campus
Taxation & Business Law
This course outline is provided in advance of offering to guide student course selection. Please note that while accurate at time of publication, changes may be required prior to the start of the teaching session. You should always access the current online version of the outline when the Term commences.

1. Course Details

Summary of Course

This course centres upon the basic structure and central concepts of Australia's so-called "capital gains tax" (CGT) in Parts 3-1 and 3-3 (the Parts) of the Income Tax Assessment Act 1997 (formerly Part IIIA of the Income Tax Assessment Act 1936). Its first aim is to ensure that students have a clear grasp of the context within which CGT exists, and to this end the early part of the course is devoted to an analysis of the theoretical background against which Part IIIA was introduced in 1985. It also explores the major changes that occurred to the taxation of capital gains in the late 1990s, including the rewrite of the provisions into the ITAA 1997 and the introduction of significant CGT discounts for individuals and for superannuation funds that emerged as a result of the implementation of recommendations of the Review of Business Taxation in 1999.

Building upon this background, the course then provides a clear overview of the scheme of the Parts and their place within the general direct taxing provisions of the ITAAs, and detailed analysis of the calculation provisions contained within the scheme. This provides the springboard for a consideration of the way in which the Parts operate so far as different business or property owning entities - partnerships, trusts and companies - are concerned. This analysis continues by looking at the CGT rules that apply to specific assets including shares and securities, leases and options. The next part of the course examines the specific exemptions that exist within the Parts (and in particular those relating to the main residence), and the roll-over provisions that apply in respect of marital breakdown, involuntary disposal and, most importantly, business and corporate reorganisations. Finally, the course considers the CGT concessions (exemptions and roll-overs) that exist for small business taxpayers.

The course also introduces students to a selected number of more complex CGT problems, and aims to develop advanced skills in statutory construction and a critical analysis of ATO rulings.

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 objectives of this course are to gain a clear understanding of the reasons for the introduction of a Capital Gains Tax in Australia, and to give a grounding in its scope and application in a variety of situations. In so doing the course also seeks to develop or achieve a number of learning outcomes (outlined below).

In this context, the specific course objectives are to:
  • facilitate students’ understanding of the rationale for taxing capital gains, and provide an understanding of the scheme of capital gains taxation in Australia
  • enable students to determine the application of the CGT legislative provisions in any given case
  • develop students’ skills of statutory construction and their ability to critically review interpretations of legislative provisions
  • prepare students for more complex problem-solving in future courses.

This course constitutes the core capital gains tax course in the program. It is recommended that students undertake this course early in their program of study as it provides essential building blocks and concepts that are developed in later courses.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeAProfDale BoccabellaRoom 2069 Level 2, Quadrangle Building – Ref E15+61 2 9385 3365To be advised

Communication with staff

You should contact the lecturer-in-charge (Dale Boccabella) in regard to any administrative issue concerning the course. It is best to send Dale an email. Before sending an email enquiry, please check this Course Outline and the document, D Boccabella, Approach to Solving Problems in Taxation Law and Student Companion, 2019, as the answer to your query is very likely to be contained in these documents.

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

Technical Tax Matters

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

Consultation Times

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

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

Difficulty with Course Materials

If you are experiencing difficulty with the course materials or problem questions you are encouraged to seek assistance from Dale Boccabella as soon as problems arise. It is far easier to address problems if help is sought at the earliest time possible, compared to leaving problems till the “last minute”. In this regard, you should read (and re-read) the relevant parts of D Boccabella, Approach to Solving Problems in Taxation Law and Student Companion, 2019. Unfortunately, a number of students every year do not take this advice. You do need to be honest with yourself on the question of whether you are having difficulty with course materials.






3. Learning and Teaching Activities

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 CGT regime, 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;
  3. Given the role model position filled by teaching staff, deeper levels of student motivation and engagement with the curriculum is more likely when teaching staff convey energy, motivation and deep engagement with topics of study; and
  4. Academics are in a better position to assist students with their deep learning when they maintain deep and up-to-date-knowledge of the topic areas in which they teach.

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

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

Learning Activities and Teaching Strategies

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

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

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

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

5. Course Resources

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

Prescribed materials are books that you must have ready and ongoing access to so that, for example, you can underline, annotate.

Prescribed Legislation

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). Of most relevance to this course are Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997. There are various ways to access this legislation.

The full text of the relevant legislation is also available on the CCH database, which can be accessed via the UNSW library website. The Thomson Reuters database, also accessible through the UNSW library, also has the full legislation, as does the ATO website. A user-friendly site where tax legislation is readily available is the Commonwealth Law site (comlaw).

Prescribed Texts/Books

You must have access to:

Cooper GS, Evans C and Kayis-Kumar A, Australian CGT Handbook 2017-18 (Sydney, Thomson Reuters, 9th ed, 2018). (Note, the later edition will most likely be out by the time the course commences).

Additional Texts, Casebooks that can be consulted
These texts and casebooks may be very useful when undertaking your research for either assignment. Most if not all of these are available in the UNSW law library.
  • R H Woellner, S Barkoczy, S Murphy, C Evans and D Pinto, Australian Taxation Law 2019, 28th ed., Oxford University Press, South Melbourne, 2019 (Woellner)
  • F Gilders, J Taylor, M Walpole, M Burton and T Ciro, Understanding Taxation Law 2019, LexisNexis Butterworths, Chatswood, 2019 (Gilders)
  • R L Deutsch, M L Friezer, I G Fullerton, P J Hanley and T J Snape, Australian Tax Handbook 2016, Thomson Reuters, Pyrmont, 2016 (look for latest version)
  • CCH Tax Writers, Australian Master Tax Guide 2016, 58th ed., CCH, North Ryde, 2016 (look for latest version)
  • G Cleary, S Baxter, L Biti, P McCouat and S Peters, Small Business Tax Concessions Guide, 3rd ed., CCH, North Ryde, 2013 (look for latest version)
  • John Gaal, CGT Small Business Reliefs Handbook 2008-09, Taxation Institute of Australia, Sydney, 2008 (look for latest version)
  • M Kobetsky, A O’Connell, R Krever and M Stewart, Income Tax: Text, Materials and Essential Cases, 7th ed., The Federation Press, 2008 (Note, a subsequent edition of this book has been published)
  • P Burgess, G S Cooper, M Stewart and R J Vann, Cooper, Krever & Vann’s Income Taxation: Commentary and Materials, 7th ed., Thomson, Pyrmont, 2012
  • Julie Cassidy, Concise Income Tax, 5th ed., The Federation Press, Leichhardt, 2010
  • C J Taylor, Capital Gains Tax: Business Assets and Entities, Law Bok Company, North Ryde, 1994
  • Jeffrey Waincymer, Australian Income Tax: Principles and Policy, 2nd ed., Butterworths, North Ryde, 1993
  • (As noted, some of these listed books have been published as subsequent editions)
  • Australian Taxation Office (ATO) Rulings that can be consulted
The ATO has published a number of rulings on Australia’s CGT regime. These rulings provide readers with the ATO’s view on various transactions. They are a valuable source of information. Indeed, a number of rulings are referred to in the prescribed text. Further, some rulings are listed in the Lecture Program, Reading Program and Study Guide as important readings. The rulings are available on the ATO’s website.
Taxation Journals/Bulletins that can be consulted

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

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

Indeed, you can contact Ms Cherish Renshaw to enquire about and take up your student membership of the TI.

Electronic Databases

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

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

Warning/Caution
Do not use the Austlii website for tax legislation. On a number of occasions, admittedly some years ago, this website did not contain up-to-date tax legislation.
Hardcopies of Tax Cases
Note also that hardcopies of most tax cases, not only CCH cases, are available in the law library. In fact, this is the only way to access cases reported in Australian Tax Decisions (ATDs); ATDs are not available on line.
Course Documents
All of the documents (including this Course Outline) for this course are available on UNSW Moodle.

6. Course Evaluation & Development

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

 

Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. UNSW's myExperience survey is one of the ways in which student evaluative feedback is gathered. In this course, we will seek your feedback through end of term myExperience responses.

These responses are 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 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). I (Dale Boccabella) will review this feedback 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.

In addition, you are also welcome to provide feedback at other times as well.


7. Course Schedule

Week Activity Topic Assessment/Other
Week 1: 16 SeptemberLecture

History of the Australian Taxation of Capital Profits

History of Australian Capital Gains Tax (CGT) Regime

Overview of CGT Regime

First Charging Aspect of CGT Regime (i.e. Pre-Existing Asset): Overview and Central Components

CGT Assets and Deemed CGT Assets

Week 2: 23 SeptemberLecture and tutorial

Acquisition of CGT Assets

CGT Events (Disposal)

Timing of Acquisitions

Timing of CGT Events

Cost Base

Week 3: 30 SeptemberLecture and tutorial

Reduced Cost Base

Capital Proceeds

Second and Third Charging Aspects of CGT Regime (No Pre-Existing Asset): Overview

Second and Third Charging Aspects of CGT Regime (No Pre-Existing Asset): CGT Events

As noted under the Assessment tab, the due date for students for submission of Assignment 1 will vary between students because the Assignment 1 problem questions are drawn from the Tutorial Program and that respective students will be required to make a submission in the relevant week of the term

Week 4: 7 OctoberLecture and tutorial

Miscellaneous CGT Events

CGT Discount

Indexation of Cost Base

Choice between CGT Discount and Indexation of Cost Base

Week 5: 14 OctoberLecture and tutorial

CGT Method Statement, Inclusion in Assessable Income and Deferred Recognition for Net Capital Losses

Collectables

Personal Use Assets

Effect on CGT Method Statement, Etc, of Collectables and Personal Use Assets

Week 6: 21 OctoberReading Week

There are no classes this week

Week 7: 28 OctoberLecture and tutorial

Selected Assets: Shares, Options, Leases

Main Residence Exemption

Anti-Double Counting Rules that Interact with Non-CGT Income Tax Regime

Exemptions

Week 8: 4 NovemberLecture and tutorial

Loss Disregard Rules

Rollovers: Disposal on Death, Marital Breakdown, Compulsory Acquisitions (Sales), Loss or Destruction of Asset

Week 9: 11 NovemberLecture and tutorial

CGT and Entities

Assignment 2 is most likely to be due early this week. The precise time and date will be available by the start of the term

Week 10: 18 NovemberLecture and tutorial

Small Business CGT Concessions

8. Policies and Support

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

Program Learning Outcomes

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

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

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

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

PLO 1: Business knowledge

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

PLO 2: Problem solving

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

PLO 3: Business communication

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

PLO 4: Teamwork

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

PLO 5: Responsible business practice

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

PLO 6: Global and cultural competence

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

PLO 7: Leadership development

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

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

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

RELATED DOCUMENTS

 

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 Centre.




Academic Integrity and Plagiarism

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

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

Plagiarism

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

Below are examples of plagiarism including self-plagiarism:

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

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

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

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

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

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

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

To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz

Cheating

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

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim.

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

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


Student Responsibilities and Conduct

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

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

Workload

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

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

View more information on expected workload

Attendance

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

View more information on attendance

General Conduct and Behaviour

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

View more information on student conduct

Health and Safety

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

View more information on Health and Safety

Keeping Informed

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



Student Support and Resources

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

Business School Education Quality and support Unit (EQS)
The EQS offers academic writing, study skills and maths support specifically for Business students. Services include workshops, online resources, and individual consultations.
Level 1, Room 1033, Quadrangle Building.
bschoolconsults@unsw.edu.au
02 9385 7577 or 02 9385 4508

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

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

Educational Support Service
Educational Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9385 2650

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

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

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@unsw.edu.au
02 9385 4734

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


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