TABL5551 Taxation Law - 2018

Subject Code
TABL5551
Study Level
Postgraduate
Commencing Term
Semester 1
Total Units of Credit (UOC)
6
Delivery Mode
On Campus
School
Taxation & Business Law

1. Course Details

Summary of Course

​The UNSW, Postgraduate Handbook 2018 states that:

“The complexity and comprehensiveness of the Australian taxation system means that tax considerations are of major importance in most business and investment decisions. After outlining the tax policy, tax mix and tax reform considerations, this subject concentrates on income taxation in Australia. Topics include: concepts of income; allowable deductions; tax accounting; taxation of partnerships, trusts and corporations; anti-avoidance provisions; tax administration; capital gains tax; fringe benefits tax."

In broad terms, the topics covered in this course are:

  1. Introduction - Tax policy and related issues
  2. Income as a reward for services under ordinary concepts
  3. Business gains as income under ordinary concepts
  4. Isolated business ventures
  5. Income from property under ordinary concepts
  6. Statutory income and the taxation of fringe benefits
  7. Capital gains tax
  8. Deductions: the general provision
  9. Deductions: specific provisions
  10. Tax accounting including the treatment of trading stock
  11. Taxation of income flowing through partnerships
  12. Taxation of income flowing through trusts
  13. Taxation of companies’ and shareholders
  14. International aspects of income taxation
  15. Tax planning and tax avoidance
  16. Goods and services tax
  17. Tax Administration

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 Goals and Outcomes
  • Academic Integrity and Plagiarism
  • Student Responsibilities and Conduct
  • Special Consideration
  • Protocol for Viewing Final Exam Scripts
  • Student Learning Support Services

View course Policies and Support

Course Aims and Relationship to Other Courses

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

Pre-Requisites or Co-Requisites

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

If students choose to study either TABL5511 (Legal Foundations of Business) or TABL5512 (Legal Foundations for Accountants) as a co-requisite for other law courses with the School of Taxation & Business Law, it is strongly recommended that the  course chosen is studied as a co-requisite with TABL 5541 (Corporations and Business Associations Law). The reason for this recommendation is that students would benefit from the incremental exposure to legal issues gained from studying these courses first (i.e. before studying TABL5551). Note also that students are not permitted to study three courses (three law courses) from the School of Taxation and Business Law in one semester.

Relationships to other Courses

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

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

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

Student Learning Outcomes

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

The Learning Outcomes in this course also help you to achieve some of the overall Program Learning Goals and Outcomes for all undergraduate and postgraduate coursework students in the Business School. Program Learning Goals are what we want you to BE or HAVE by the time you successfully complete your degree (e.g. ‘be an effective team player’). You demonstrate this by achieving specific Program Learning Outcomes - what you are able to DO by the end of your degree (e.g. ‘participate collaboratively and responsibly in teams’).

For more information on Program Learning Goals and Outcomes, refer to the course Policies and Support.

The following table shows how your Course Learning Outcomes relate to the overall Program Learning Goals and Outcomes, and indicates where these are assessed (they may also be developed in tutorials and other activities):

Program Learning Goals and Outcomes Course Learning Outcomes Course Assessment Item
This course helps you to achieve the following learning goals for all Business undergraduate students:

On successful completion of the course, you should be able to:

This learning outcome will be assessed in the following items:

1. Knowledge

Locate the Australian tax law rules that have been studied in this course.

Identify the relevant tax law rules that may apply in a typical tax-related professional problem involving a set of facts similar to those presented to a court or tribunal.

Identify the relevant tax law rules that may apply in a typical tax-related professional problem involving a set of facts that are not similar to those presented to a court or tribunal.

Mid-session multiple choice test

Assignment

Final Exam

2. Critical thinking and problem solving

Apply the relevant tax law rules to a typical tax-related professional problem involving facts similar to, and not similar to, those that have come before a court or tribunal to arrive at a conclusion that will stand up to critical scrutiny.

Use your knowledge of the tax law rules and your critical legal reasoning skills to construct, orally or in writing, arguments for a “new” tax rule to arrive at a conclusion for a typical tax related professional problem involving facts that are not similar to those presented to a court or tribunal.

Critically evaluate the contentious tax law rules against a stated tax policy position or a tax policy norm.

Assignment

Final Exam

3a. Written communication

Summarise clearly, in writing, the tax law rules under Australia’s tax regime that have been studied in this course.

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.

Assignment

Final Exam

3b. Oral communication

Orally, summarise clearly the tax law rules under Australia’s tax regime that have been studied in this course.

Orally, summarise and explain clearly 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.

Responses as discussant to questions asked in lectures and/or tutorials

4 - Teamwork

Not specifically assessed in this course

Not specifically assessed in this course

5a. Ethical, social and environmental responsibility

Use your knowledge of the tax law rules and your critical legal reasoning skills to construct, orally or in writing, arguments for a “new” tax law rule to arrive at a conclusion for a typical tax-related professional problem involving facts that are not similar to those presented to a court or tribunal.

Critically evaluate the contentious tax law rules against a stated tax policy position or a tax policy norm.

Assignment

5b. Social and cultural awareness

Use your knowledge of the tax rules and your critical legal reasoning skills to construct, orally or in writing, arguments for a “new” tax law rule to arrive at a conclusion for a typical tax-related professional problem involving facts that are not similar to those presented to a court or tribunal.

Critically evaluate the contentious tax rules against a stated tax policy position or a tax policy norm.

Assignment

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeProfRobin WoellnerRoom 2056, Quadrangle building - Ref E15
–
By appointment
LecturerMsIranga UlluwishewaRoom 2056, Quadrangle building - Ref E15
–
By appointment

Administrative Matters

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

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

Technical Enquiries about course material

Consultation Times

Consultation with Prof Woellner and Ms Ulluwishewa can be arranged by appointment.

Method of contacting staff

In accordance with official UNSW policy, you should only make contact with Prof Woellner or Ms Ulluwishewa (as appropriate) through their official UNSW email address (above). You should recognise when doing so that email is not an ideal medium for learning or for detailed technical discussions.

If email correspondence proves inadequate to resolve an issue, Prof Woellner or Ms Ulluwishewa can arrange a personal consultation with you during their designated consultation hours.

When requesting a face to face consultation with Prof Woellner or Ms Ulluwishewa, you must notify them in advance by email and arrange a mutually convenient time for you to attend for consultation.

You must set out in your email the nature of the question or issue you wish to discuss, and include:

  1. your full name,
  2. your student number
  3. your UNSW email address and
  4. the course code.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

​One philosophy of teaching and learning underpinning this course is that of problem-based learning. You will be encouraged to apply tax law principles in the context of hypothetical situations raised in lectures, tutorial problems, a problem based assignment, and the final examination.

Another philosophy of teaching and learning underpinning this course is to promote deep learning by examining and critiquing the reasons why rules exist rather than merely examining the content of those rules. This will be done by examining the evolution of particular rules through a lecture program and tutorial problems that build incrementally.

You will be encouraged to read widely and think critically about whether Australia’s taxation laws are consistent with tax policy objectives expressed by successive governments.

Learning Activities and Teaching Strategies

​Attendance

There are 3-hour lectures in each of the teaching weeks. These classes are directed at helping you achieve the learning outcomes for the course. You are strongly advised to attend all of the lectures in this course. In addition to the attendance requirement, as with many other UNSW courses, experience indicates that students who do not attend lectures have difficulty in grasping the structure and nature of the course content.

The central role of each lecture is to provide the all-important first introduction to the structure of Australia’s tax regime and the more detailed tax rules in the relevant topic area. The lectures provide a foundation or framework on which you can add to through your readings, analysis, synthesis, etc. of the tax materials outside of class time. Accordingly, through modelling, the lecture assists you to meet, or puts you on a path to meeting, a number of the learning outcomes for this course. There are no formal tutorials separate from the lectures in this course. However, we will aim to break up each three-hour teaching allocation into a two-hour lecture, and a one- hour tutorial discussion of problem questions. Accordingly, in-substance, we will have a regular tutorial.

The central role of the tutorial is to provide a supportive and co-operative environment for you to display or apply your problem-solving skills to a typical tax-related professional problem involving facts similar to those dealt with by a court or a tribunal. The tutorial provides the forum for displaying your achievement of most of the other learning outcomes (e.g. lecturer may request that you summarise a section of the tax legislation).

Keeping Informed

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

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

5. Course Resources

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

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

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

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

Given that the Final Examination is an open book examination, you can if you wish underline, annotate, etc, your textbook or other prescribed materials from the start of the course. However, the Class Test is a closed book test, and you cannot use any reference or other resources during that test.

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). We also examine parts of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) and the Taxation Administration Act 1953.

Reference is made to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) for the session in Week 11 on the GST.

Most of the legislative materials required for this course are contained in S Barkoczy, Core Tax Legislation & Study Guide 2018, 21st ed. Oxford University Press, 2018.

It should be noted that a small number of legislative references in the Lecture Program, Reading Program and Study Guide have not been reproduced in the Core Tax Legislation & Study Guide 2018. In such cases, you are responsible for locating those legislative provisions. The full text of the relevant legislation is 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.

Texts/Books

  • R H Woellner, S Barkoczy, S Murphy, C Evans and D Pinto, Australian Taxation Law 2018, 28th ed., Oxford University Press, South Melbourne, 2018
  • Stephen Barkoczy, Australian Tax Casebook, 15th ed., Oxford University Press, South Melbourne, 2018.

Note: You are able to purchase the Core Tax Legislation & Study Guide 2018, Australian Taxation Law 2018 and the Australian Tax Casebook 2018 in the “Core Student Taxpak” from the Bookshop at UNSW, and it may be cheaper to purchase these three books collectively in a Taxpak, rather than purchasing them separately.

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

Additional Texts, Casebooks -

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

Australian Taxation Office (ATO) Rulings

The ATO has published a number of Public and (edited) Private Rulings on Australia’s income tax, fringe benefits tax and the goods and services tax. These rulings provide readers with the ATO’s view on various aspects of the respective taxes and, in some cases, are binding on the ATO (as will be discussed in Week 12). They are a valuable source of information. Indeed, a number of rulings are referred to in the prescribed textbook.

In addition, some rulings are listed in the Lecture Program, Reading Program and Study Guide as important readings. The rulings are available on the ATO’s website.

Taxation Journals/Bulletins

There are a number of journals relevant to domestic taxation law 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. e-Journal of Tax Research.

These journals contain articles on Australia’s income tax regime, as well as the fringe benefits tax. You are not required to read any of the articles in these journals for the purpose of lectures or tutorials. However, it could be useful to identify and read relevant articles in such journals to support your answer to some issues in the Assignment.

Note that Taxation in Australia is available to you electronically for free if you take out student membership of The Tax Institute (TI). Student membership of the Tax Institute is free for full-time postgraduate students.

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.

Warning/Caution

Be cautious if you decide to use the Australasian Legal Information Institute website for tax legislation. On a number of occasions, admittedly some years ago, this website did not contain up-to-date tax legislation.

Hardcopies of Tax 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 the course documents (including this Course Outline) for this course are available on Moodle.

6. Course Evaluation & Development

​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 session myExperience surveys.

The School actively responds to this feedback. For example, feedback from previous students indicated that there were too many assessment tasks in the course for the number of teaching weeks. As a result of this feedback, the number of assessment tasks in the course has been reduced to three tasks.

7. Course Schedule

Week 1: 26 Feb
Activity

Lecture/tutorial

Topic

Lecture 1:

  1. Introduction: types, role and function of taxation
  2. The structure of the tax legislation
  3. The income concept
  4. Ordinary income (1)

Assessment/Other

Tutorial 1: No formal tutorial

Discussion of:

  • how to approach the course
  • answering a tax law problem - techniques, authorities

Week 2: 05 Mar
Activity

Lecture/tutorial

Topic

Lecture 2:

  1. Ordinary income (2)
  2. Statutory income

Assessment/Other

Tutorial 2:

  • Ordinary income
  • Statutory income

Week 3: 12 Mar
Activity

Lecture /tutorial

Topic

Lecture 3:

  1. Fringe Benefits Tax (FBT)
  2. Capital Gains Tax (1)

Assessment/Other

Tutorial 3:

  • FBT
  • CGT (1)

Week 4: 19 Mar
Activity

Lecture/tutorial

Topic

Lecture 4:

  1. CGT (2)

Assessment/Other

Tutorial 4:

  • CGT (2)

 

 

Week 5: 26 Mar
Activity

Lecture/Tutorial

Topic

Lecture 5:

  1. Deductions - General

Assessment/Other

Tutorial 5:

  • Deductions - General

CLASS TEST IN WEEK 6

 

Mid Semester Break: 02 Apr
Activity

No classes

Topic

Mid semester break - no classes

 

 

Assessment/Other

No tutorial

ASSIGNMENT is due in Week 10

CLASS TEST Next Week (Week 6)

Week 6: 09 Apr
Activity

Lecture/Tutorial

Topic

Lecture 6:

  1. Specific deductions

Assessment/Other

Tutorial 6:

  • Specific deductions

CLASS TEST THIS WEEK

Week 7: 16 Apr
Activity

Lecture/tutorial

Topic

Lecture 7:

  1. Tax Accounting
  2. Partnerships

Assessment/Other

Tutorial 7:

  • Tax accounting
  • Partnerships

Week 8: 23 Apr
Activity

Lecture/tutorial

Topic

Lecture 8:

  1. Trusts

Assessment/Other

Tutorial 8:

  • Trusts

Week 9: 30 Apr
Activity

Lecture/Tutorial

Topic

Lecture 9:

  1. Taxation of companies and shareholders

Assessment/Other

Tutorial 9:

  • Taxation of companies and shareholders

ASSIGNMENT Is Due Next Week (Week 10)

Week 10: 07 May
Activity

Lecture/tutorial

Topic

Lecture 10:

  1. Anti-avoidance mechanisms
  2. International issues

Assessment/Other

Tutorial 10:

  • Judicial and legislative anti-avoidance mechanisms
  • International issues

ASSIGNMENT IS DUE THIS WEEK

Week 11: 14 May
Activity

Lecture/Tutorial

Topic

Lecture 11:

  1. Introduction to the Goods and Services Tax

Assessment/Other

Tutorial 11:

  • The Goods and Services Tax

Week 12: 21 May
Activity

Lecture/Tutorial

Topic

Lecture 12:

  1. Tax administration

Assessment/Other

Tutorial 12:

  • Tax administration

Week 13: 28 May
Activity

Lecture/tutorial

Topic

 

  1. Revision

Assessment/Other

 

  • Revision

8. Policies

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

Program Learning Goals and Outcomes

The Business School Program Learning Goals reflect what we want all students to BE or HAVE by the time they successfully complete their degree, regardless of their individual majors or specialisations. For example, we want all our graduates to HAVE a high level of business knowledge and a sound awareness of ethical, social, cultural and environmental implications of business. As well, we want all our graduates to BE effective problem-solvers, communicators and team participants.

You can demonstrate your achievement of these goals by the specific outcomes you achieve by the end of your degree (i.e. Program Learning Outcomes—henceforth PLOs). These PLOs articulate what you need to know and be able to do as a result of engaging in learning. They embody the knowledge, skills and capabilities that are identified, mapped, taught, practised and assessed within each Business School program.

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

Program Learning Outcomes

  • Undergraduate
  • Postgraduate Coursework
Knowledge You should be able to identify and apply disciplinary knowledge to business situations in a local and global environment.
Critical thinking and problem solving You should be able to identify and research issues in business situations, analyse the issues, and propose appropriate and well-justified solutions.
Written communication You should be able to prepare written documents that are clear, concise and coherent, using appropriate style and presentation for the intended audience, purpose and context.
Oral communication You should be able to prepare and deliver oral presentations that are clear, focussed, well-structured, and delivered in a professional manner.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Workplace skills (Co-op programs only) You should be able to conduct yourself in a professional manner in the work environment, communicate effectively in diverse workplace situations and be able to apply discipline knowledge and understanding to real business problems with initiative and self-direction.
Related PLO Documents View the Undergraduate Honours PLOs (pdf)
Knowledge You should be able to identify and apply current knowledge of disciplinary or interdisciplinary theory and professional practice to business in local and global environments.
Critical thinking and problem solving You should be able to identify, research and analyse complex issues and problems in business and/or management, and propose appropriate and well-justified solutions.
Written communication You should be able to produce written documents that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Oral communication You should be able to produce oral presentations that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Related PLO Documents View the Master of Philosophy PLOs (pdf)
 View the Doctor of Philosophy PLOs (pdf)

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.
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Research capability
  • Teamwork
  • Workplace skills
  • Written communication
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Workplace skills
  • Written communication
Professionals capable of ethical, self- directed practice and independent lifelong learning
  • Ethical, social and environmental responsibility
  • Workplace skills
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • Ethical, social and environmental responsibility
  • Oral communication
  • Written communication

The Business School strongly advises you to choose a range of courses that assist your development against these PLOs and graduate capabilities, and to keep a record of your achievements as part of your portfolio. You could use these records 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 nine to ten hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of eighteen to twenty 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.

Special Consideration

You must submit all assignments and attend all examinations scheduled for your course. You can apply for special consideration when illness or other circumstances beyond your control, interfere with your performance in a specific assessment task or tasks. Special Consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable.

General information on special consideration for undergraduate and postgraduate courses can be found in the Assessment Implementation Procedure and the Current Students page.

Please note the following:

  1. Applications will not be accepted by teaching staff. The lecturer-in-charge will be automatically notified when you lodge an online application for special consideration
  2. Decisions and recommendations are only made by lecturers-in-charge (or by the Faculty Panel in the case of final exam special considerations), not by tutors
  3. Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession
  4. Special consideration requests do not allow lecturers-in-charge to award students additional marks

Business School Protocol on requests for Special Consideration

The lecturer-in-charge will need to be satisfied on each of the following before supporting a request for special consideration:

  1. Does the medical certificate contain all relevant information? For a medical certificate to be accepted, the degree of illness and its impact on the student must be stated by the medical practitioner (severe, moderate, mild). A certificate without this will not be valid. Students should also note that only medical certificates issued after physically visiting a registered medical practitioner will be accepted. Medical certificates submitted for Special Consideration should always be requested from a registered medical practitioner that you have seen at a medical practice. Certificates obtained online or via social media may be fraudulent and if relied upon could result in a breach of the UNSW Student Code.
  2. Has the student performed satisfactorily in the other assessment items? To understand what Satisfactory Performance means in this course, please refer to the 'Formal Requirements' section in Part A of your Course Outline

Special Consideration and the Final Exam in undergraduate and postgraduate courses

Applications for special consideration in relation to the final exam are considered by a Business School Faculty panel to which lecturers-in-charge provide their recommendations for each request. If the Faculty panel grants a special consideration request, this will entitle the student to sit a supplementary examination. No other form of consideration will be granted. The following procedures will apply:

  1. Supplementary exams will be scheduled centrally and will be held approximately two weeks after the formal examination period.

    Supplementary exams for Semester 1, 2018 will be held during the period 14 - 21 July, 2018. Students wishing to sit a supplementary exam will need to be available during this period.

    The date for all Business School supplementary exams for Summer Term 2017/2018 is Wednesday, 21 February, 2018. If a student lodges a special consideration for the final exam, they are stating they will be available on this date. Supplementary exams will not be held at any other time.

  2. Where a student is granted a supplementary examination as a result of a request for special consideration, the student’s original exam (if completed) will be ignored and only the mark achieved in the supplementary examination will count towards the final grade. Absence from a supplementary exam without prior notification does not entitle the student to have the original exam paper marked, and may result in a zero mark for the final exam.

The Supplementary Exam Protocol for Business School students is available at: http://www.business.unsw.edu.au/suppexamprotocol

For special consideration for assessments other than the final exam refer to the ‘Assessment Section’ in your course outline.

Protocol for Viewing Final Exam Scripts

The UNSW Business School has set a protocol under which students may view their final exam script. Please check the protocol here.

Given individual schools within the Faculty may set up a local process for viewing final exam scripts, it is important that you check with your School whether they have any additional information on this process. Please note that this information might also be included in your course outline.


Student Support and Resources

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

Business School EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
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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