TABL5805 Research Methods in Taxation and Business Law

Subject Code

TABL5805

Study Level

Postgraduate

Commencing Term

Term 1

Total Units of Credit (UOC)

Delivery Mode

Online

School

Accounting Auditing & Tax

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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

For students in an undergraduate honours program or a higher degree by research, this course is the first
stage of a coherent academic program at Masters level (leading to PhD) which includes development of
research skills, of research question(s) for the thesis, and completion of the thesis in that order. Thus, this
course is compulsory for those students and should normally be attempted as the first course in their
program.
This course is also available as an elective to those students in the Master of Taxation.
The study guide for Research Methods in Taxation and Business Law comprises five modules:

Module 1 - Overview of research
Module 2 - Approaches to legal research
Module 3 - Quantitative methods
Module 4 - Qualitative methods
Module 5 - Mixed methods

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

After completing this course, students will:
be familiar with research processes, design and methodologies in general
possess adequate skills in all four methods of research commonly used in these disciplines, namely, the legal, quantitative, qualitative and mixed approaches
be able to identify the combination of skills which are relevant to the chosen topics of their dissertations

Student Learning Outcomes

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

CLOs also contribute to your achievement of the Program Learning Outcomes (PLOs), which are developed across the duration of a program for all coursework students in the Business School. More information on PLOs is available under Policies and Support. PLOs are, in turn, directly linked to UNSW graduate capabilities and the aspiration to develop “globally focussed graduates who are rigorous scholars, capable of leadership and professional practice in an international community”.

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

Course Learning Outcomes	Program Learning Outcomes	Course Assessment Item
On successful completion of the course, you should be able to:	This course helps you to develop the following Program Learning Outcomes:	This learning outcome will be assessed in the following items:
Demonstrate working knowledge and skills in the application of legal, quantitative, qualitative and mixed method research approaches to research problems in the taxation discipline.	PLO 1: Specialist knowledge PLO 2: Research capability PLO 3: Communication	Analysis of selected legal cases Small Project Identification of research methods
Identify and plan an original piece of research which contributes to the existing body of knowledge by enhancing our understanding of a phenomenon, behaviour or relationship.	PLO 1: Specialist knowledge PLO 2: Research capability PLO 3: Communication	Small Project
Critically analyse research relevant to the taxation discipline in terms of its knowledge claims, strategies of inquiry and research methods.	PLO 1: Specialist knowledge PLO 2: Research capability PLO 3: Communication	Analysis of selected Legal cases Small Project Identification of research methods
Demonstrate the skills needed to apply a variety of information tools in undertaking legal research, and locate and evaluate primary and secondary courses relevant to a specific research problem.	PLO 2: Research capability PLO 3: Communication	Analysis of selected Legal cases Small Project Identification of research methods
Locate, interpret and evaluate published research relevant to the taxation discipline.	PLO 2: Research capability PLO 3: Communication	Analysis of selected Legal cases Small Project Identification of research methods
Communicate research findings (including an explanation of knowledge claims, strategies of enquiry and research methods) to an audience for evaluation, assessment, application or implementation. The audience may include specialists in a field, the public at large and/or the government.	PLO 1: Specialist knowledge PLO 2: Research capability PLO 3: Communication	Analysis of selected Legal cases Small Project
Understand the ethical considerations to be taken into account in any research, and how to conduct and report research in accordance with the established ethical framework for such activities.	PLO 2: Research capability PLO 3: Communication	Small Project Identification of research methods
Appreciate the multidisciplinary nature of taxation research and be exposed to the perspectives and research methodologies in law, accounting, economics, sociology, political science, history and psychology as they contribute to the generation of knowledge relevant to the study of taxation.	PLO 1: Specialist knowledge PLO 2: Research capability PLO 3: Communication	Small Project Identification of research methods

2. Staff Contact Details

Position	Title	Name	Email	Location	Phone	Consultation Times
Lecturer-in-charge	Prof	Michael Walpole		Quad3072	+61293859526	Appointment

Email m.walpole@unsw.edu.au for an appointment.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

If you are new to flexible learning you should carefully read this Course Outline. It contains most of the relevant information about how this course will be run and the expectations of you as a student. You should also refer to the Suggested Study Schedule as a guide to completing your coursework. So you get the most out of your study we recommend that you follow this study schedule through the course and fit various time demands into a well-organised diary. Systematic study through the Term is the key to success in a flexible learning program.
The Study Guide (which includes this Course Outline and the individual Modules and is sometimes referred to as the study materials or course materials) can help you in three ways. It sets out a clear path 1. of study over the Term and helps you plan your workload. It also identifies learning outcomes and key concepts at the start of each module and provides a series of activities to help you learn actively and manage your own progress through the course.
2. It contains the core content for the course (often with reference to legislation, textbooks and other relevant material). The structure and layout of the Study Guide is designed to highlight key points and assist your revision for assignments, research papers and examinations.
3. It tells you when to refer to textbooks, legislation, websites and other sources, giving precise details of what you should read.

Features of the Study Guide

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

Overview page
Heading levels
Learning outcomes and key concepts
Module text
Activities and feedback
Readings
Margin notes
Instructional icons
Taxation and Business Law Distance Course Student Guide

The Tax Distance Course Student Guide is a vital source of information for students studying flexible learning courses. It provides administrative and other information specific to studying these courses and you should make a point of being familiar with its contents. You can access the 2021 Student Guide from your Moodle course website(s).

Learning Activities and Teaching Strategies

Webinars

Throughout this course you should to attend the live webinars. Instructions on preparing for and participating in webinars are available on the Taxation & Business Law website and in your course Moodle website.
These webinars provide an opportunity for you to clarify and extend your understanding of the material in this course. They are designed to try out new ideas and give you a forum to ask questions and discuss issues with your lecturer and other students. Do not be afraid to participate—it is only by trying out new ideas and exploring their dimensions that you will learn in any real depth.
Thorough preparation is essential if you are to gain maximum benefit from a webinar. You can only start to come to grips with material if you work on it actively. As a general rule each webinar will cover the module/s between the previous webinar and the week it falls within on the Suggested Study Schedule.
However, more specific information on material to be covered in each webinar may be provided via Moodle throughout the term. Exact dates and times for webinars will be advised via a timetable that you will find on Moodle and on the TBL Website (under Timetables).
There are five webinars scheduled for this course during the term. Each webinar is of approximately one and a half hours duration.
Remember webinars are not lectures—your active participation is an important part of the learning experience.

Learning Activities

In each Module, there are many short activities or research tasks that students should attempt to test their understanding of the module materials. These activities are placed evenly throughout the modules and each of them corresponds to a particular part of the module. After the summary of the module, there is a list of review activities. These tend to be more difficult than the in-text learning activities as review activities may involve several parts of the module. While the feedback on in-text and review activities and research tasks is provided at the end of the module (prior to the Readings), students are encouraged not to refer to the feedback before they have actually attempted the activities themselves. Students should only move on after they have satisfactorily completed each and every activity.

4. Assessment

Formal Requirements

In order to pass this course, you must:

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

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

Assessment Structure

Assessment Task	Weighting	Length	Due Date
Assignment 1: Analysis of selected legal cases	20%	3,000 words	9th March 2021
Assignment 2: Small project	40%	5,000 words	29th March 2021
Assignment 3: Identification of research methods	40%	5,000 words	27 April 2021
Total	100%	–	–

Assessment Summary

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

As a student at UNSW you are expected to display academic integrity in your work and interactions.
Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure. To assure academic integrity, you may be required to demonstrate reasoning, research and the process of constructing work submitted for assessment.
To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.

Formal Requirements

All assessment items must be submitted electronically through Moodle. Please refer to the Assignment Submission Procedure section for guidelines.
Assessment for students undertaking this course will be on the basis of three separate assignments. Full assignment questions and evaluation criteria will be available on the Moodle course site during Week 1 of term.
In order to pass this course, a student must obtain 50 per cent or more of the total marks available in the course. There is no Exam.

Assignment Submission Procedure

Assessment Format

The following guidelines are offered as a general indication of what is expected in terms of the presentation of both assignments and research papers in flexible distance courses.
Each assessment task may also have particular requirements not covered here. Where information here is in conflict with information provided by the course lecturer, you should follow the advice of your lecturer.

Assignment cover sheets
Please include a cover page that has the following information with each of your assignments:

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

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

Abstract
An abstract is used to summarise the subject of a research paper. Abstracts are only required for research papers and should contain 100 to 200 words. Do not write an abstract for a problem-type assignment.

Margins
Please allow the following standard margins in your assignments to provide space for the lecturer's comments: Left and right margins — 3.5 cm; Top and bottom margins — 2.5 cm.

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

Style of presentation
Your assignment should be typed using an 11 or 12 point font. One and a half line spacing should normally be used . Leave a line after each paragraph. Do not indent the first line of the paragraph.

Footnotes and citation system
You should use footnotes as your referencing tool. Use the rules set out in a recognised citation and style guide such as the Australian Guide to Legal Citation. Footnotes are not normally included in the word limit. Please do not include substantial commentary or discussion in the footnotes.

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

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

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

This course uses UNSW Moodle for the electronic delivery and submission of assignments.
Please check your submission link – you may only be entitled to submit an assignment once in which case additional and subsequent submissions will not be accepted.
Step-by-step guides have been produced to assist students through the assignment submission process,
and are available for download.

Due date and time
Each assignment should be submitted via Moodle by midnight AEST (or AEDT, Australian Eastern Daylight Time, where applicable) on the specified due date unless otherwise stipulated. You are advised to submit your assignment early if possible. You should allow at least 15 minutes for the Moodle submission process. Most assignments will be parsed through Turnitin which will check the originality of your work.

If you are given the opportunity to resubmit your assignment up until the due date you should be aware that even though you can submit more than once each day, Turnitin will only produce one originality report every 24 hours so there may be a delay on receiving your updated originality report after the first submission. The version of your assignment that is submitted at the due date will be the version that is accepted for marking. For information on submitting assignments via Turnitin and interpreting originality reports, please see Turnitin.
Name and save your assignment documents
For identification purposes you are required to name all assignment files that you are submitting using the following naming convention: Surname_GivenName_Course Code format.For example:
‘Lawson_Henry_TABL5805_As1.doc'.
You must also retain both an electronic and hard copy of every assignment. No mark can be given or concession awarded if an assignment is lost and no evidence of completion can be provided by the student.
Problems with Moodle assignment submission
If you encounter technical difficulties while attempting to access Moodle, and are unable to submit your assignment, please contact the IT Service Desk by email to ITServiceCentre@unsw.edu.au or by telephone on +61 (2) 9385 1333. Your lecturer will not be able to assist with assignment submission issues, and cannot accept assignments emailed direct to him/her.

Assignment return

Feedback for electronically-marked assignments will be made available electronically, usually through Moodle. Feedback for assignments marked by paper will be returned in hard copy format to the mailing address you have recorded on myUNSW. It is therefore important that you keep your address details up-to-date on myUNSW.Lecturers will make every effort to return on-time assignments within 2 weeks and with feedback.

Assessment Feedback

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

Special Consideration

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

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

Please note the following:

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

Further information on Business School policy and procedure can be found under “Special Consideration” on the Policies and Support page.

Protocol for Viewing Final Exam Scripts

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

Quality Assurance

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

5. Course Resources

Prescribed Textbook

McKerchar, M , Design and Conduct of Research in Tax, Law and Accounting (Sydney: Thomson Reuters,
2010)

Recommended References

Below is a list of further references that you may find useful in this course. Purchase of recommended references is not required. The lecturer has additional resources that she can help you with.

Argyrous, G, A practical guide: Evidence for policy and decision-making, (UNSW Press, 2009).
Babbie, E, The Practice of Social Research (Belmont, CA: Wadsworth, 14th Rev ed, 2014).
Bordens K & Abbot BB, Research Design and Methods: A Process Approach (Boston: McGraw-Hill, 9th ed, 2013).
Brady HE & D Collier, eds. Rethinking Social Inquiry: Diverse Tools, Shared Standards (Lanham, MD:Rowman & Littlefield, 2nd ed, 2008).
Cooper DR & Schindler PS, Business Research Methods (Sydney: McGraw-Hill, 12th ed, 2013).
Creswell J, Research Design: Qualitative, Quantitative and Mixed Methods Approaches (Thousand Oaks, US: Sage Publications, 4th ed, 2014).
Denzin NK & Lincoln Y (eds), The SAGE Handbook of Qualitative Research (Thousand Oaks, US: Sage Publications, 5thd ed, 2017).
Epstein L & AD. Martin, An Introduction to Empirical Legal Research (NY: Oxford University Press, 2014).
Gibbs GR, Qualitative Data Analysis: Explorations with Nvivo (Buckingham: Open University Press, 2002).
Grix J, Demystifying Postgraduate Research, From MA to PhD (Edgbaston, UK: University of Birmingham Press, 2001).
Lofland J, DA. Snow, LAnderson & LH. Lofland, Analyzing Social Settings: A Guide to Qualitative Observation and Analysis (Belmont, CA: Wadsworth, 4th ed, 2005).
Luker K., Salsa Dancing into the Social Sciences: Research in an Age of Info-glut (Cambridge, MA:Harvard University Press, 2010).
Marshall, C and Rossman, GB, Designing Qualitative Research (Sage, 6th edition, 2015)
May T, Social Research: Issues, Methods and Process (Buckingham, Open University Press, 4th ed, 2011).
Miles MB & Huberman AM, Qualitative Data Analysis: An Expanded Sourcebook (Thousand Oaks, US:Sage Publications, 3rd ed, 2014).
Neuman WL, Social Research Methods: Quantitative and Qualitative Approaches (Essex: Pearson, 8th ed, 2014).
Sarantakos S, Social Research (New York: Palgrave Macmillan Education, 4th ed, 2012).
Schwartz-Shea P & D Yanow. Interpretive Research Design: Concepts and Processes (NY: Routledge, 2013).
Silverman D, Doing Qualitative Research, A Practical Handbook (Thousand Oaks, US: Sage Publications, 5th ed, 2017).
Veal AJ, Business Research Methods: A Managerial Approach (Sydney: Pearson-Addison Wesley, 2nd ed, 2005).

Citation and Style Guide

In presenting written work for assessment in this course you must use an appropriate and consistent style for referencing and citation. The following is a selection of acceptable citationand style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications.
Australian Guide to Legal Citation (Melbourne University Law Review Association & Melbourne Journal of International Law, 4th ed, 2018).

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.

We value feedback. From past students we understand the module on legal research can be expanded to cover more of the theory of legal research and that is a project underway. Other feedback in MyExperience or other communication channels is welcomed.

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: 15 February	Study	Overview of research	–
Week 2: 22 February	Webinar	Approaches to Legal Research	Webinar 1
Week 3: 1 March	Study	Approaches to Legal Research	–
Week 4: 8 March	Webinar	Quantitative methods	Assignment 1 - Legal analysis Webinar 2
Week 5: 15 March	Study	Quantitative methods	–
Week 6: 22 March	Webinar	Qualitative methods	Webinar 3
Week 7: 29 March	Study	Qualitative methods	Assignment 2 - Small project
Week 8: 5 April	Webinar	Qualitative methods	Webinar
Week 9: 12 April	Study	Mixed methods	–
Week 10: 19 April	Webinar	Mixed methods	Webinar - Revision and Mixed methods
Week 11: 27 April	Assignment	–	Assignment 3

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. 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 Capabilities	Business School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 7: Leadership development
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 6: Global and cultural competence PLO 7: Leadership development
Professionals capable of ethical, self-directed practice and independent lifelong learning	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 5: Responsible business practice PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility. The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student 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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TABL5805 Research Methods in Taxation and Business Law - 2021

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1. Course Details

Summary of Course

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Course Policies & Support

Course Aims and Relationship to Other Courses

Student Learning Outcomes

2. Staff Contact Details

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

Features of the Study Guide

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6. Course Evaluation & Development

7. Course Schedule

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Keeping Informed

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