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BTF3931 Taxation law - Semester 2, 2010

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Chief Examiner:

Lecturer(s) / Leader(s):


Mr Toan Le
Phone: +61 3 990 44422
Location: Room 05B, Building D2, Peninsula

Contact hours: 3

Dr Diane Kraal
Phone: +61 3 990 32144
Location: Room 09, Building S4, Caulfield

Contact hours: 3



Mrs Van Le
Assistant Lecturer
Phone: +61 3 990 34303
Location: Caulfield

Mrs Prachi Sinha
Postgraduate Student
Phone: +61 3 990 34922
Location: Room 35, Building S3, Clayton

Mrs Nance Frawley
Assistant Lecturer
Phone: +61 3 990 34190
Location: Room 15, Building S4, Caulfield

Maggie Shui


Welcome to BTF3931 Taxation Law. This unit is designed primarily as an appropriate elective/ compulsory unit for students enrolled in the Bachelor of Business [Law] and other related degree programs. This unit has been designed to provide students with an understanding of the key legislation and common law principles applicable to taxation law in Australia.

Unit synopsis

Assessable income and exempt income; deductions; special classes of taxpayers including trusts, partnerships and companies; objections and appeals; capital gains tax; fringe benefits tax; superannuation; eligible termination payments; tax collection; goods and services tax.

Learning outcomes

The learning goals associated with this unit are to:
  • identify and explain the constitutional and administrative framework within which the federal taxation system operates
  • calculate income tax and goods and services tax liabilities
  • identify and analyse fundamental tax concepts such as the distinction between income and capital
  • apply legislative provisions and judicial principles to practical taxation problems and provide supporting evaluations through the application of statutory and case law principles.

Contact hours

3 hours per week


The unit has three contact hours per week – two in lecture format with one hour of tutorials. In addition to attending lectures it is expected that students will complete an average of at least two hours of personal study for each one hour of contact time. The personal study time includes reading and preparing for class, completing assignments, revising and making summaries. Students are expected to undertake the prescribed reading set out in the Reading Guide during personal study time.

Unit relationships




BTC3150, BTW3221

Teaching and learning method

The classes will be conducted in lecture style and based upon readings and materials set out in the reading guide. Students will be expected to read prescribed materials and/or relevant class exercises in advance and generally be prepared to participate in class discussion.

Timetable information

For information on your timetable, including tutorial allocation if required, please refer to:

Unit Schedule

Topic Tutorials Key dates

Topics 1, 2 & 3 (Introduction to the taxation system and non examinable)


week of July 19

Topic 4

FTL [1.8] I -6, 11, [2.9] 1-8, [3.5] 1-4

week of July 26

Topic 5, 6

FTL [4.8] 1-7,[5.22] 1-11,

week of August 2

Topics 6 and 7

FTL [40.10 ] 1-11,   FTL [41. 5] 1-6,

week of August 9

Topic 7

 FTL [6.4]1-8, FTL [5.22]15,17 and 22.  FTL [8.2] 149-156, FTL [8.3] 156-157 and FTL [11.2] 265-269.

week of August 16

Topic 8 FTL [7.10] 7-14,[9.10] 1-8

week of August


Topics 8, 9 FTL [10.14] 1-8

weeks of August 23, 30

Topic 10 FTL [10.14] 9-16,[14.9] 1-7

week of September 6

Topic 11

FTL [17.6] [18.6] ALL

week of September 13

Topic 12

FTL [19.17] 1-14,

week of September 20

Mid Semester Break

Topic 13

FTL [23.14] 1-12,

week of October 4

Topic 14

FTL [20.22] 1-5,14, 15.[24.13] 1-17, 23

week of October 11



week of October 18

This Unit covers the following 14 topics.  All references in square brackets “[…]” are references to readings from 2010 Foundations of Taxation Law. (FTL)Key legislation and cases are also mentioned. The key legislative provisions are contained in Core Tax Legislation and Study Guide. (CTLSG) Detailed summaries of the key cases are contained in the Australian Tax Casebook. (ATC)

There are 10 important cases that have been marked with an asterisk “*”. At least one exam question will relate to issues raised in one or more of these cases. To answer the exam question, students are expected to have fully read the judgments in the relevant cases. The exam question may deal with some issues raised in the cases that may not have been focused on in lectures. The object of this exercise is to encourage students to undertake independent reading of important tax cases. It will allow students to demonstrate in the exam how well they understand relevant cases. 


Introduction [1.1]

Functions of taxation [1.2]

Tax expenditures [1.3]

Structural features of taxes [1.4]

Tax system design [1.5]

Features of a good tax system [1.6]

Level of taxation [1.7]


Introduction [2.1]

Australian tax mix [2.2]

History of taxation in Australia [2.3]

Tax policy [2.4]

ANTS reforms [2.5]

Australia’s Future Tax System [2.6]

Tax administration [2.7]         

Tax profession [2.8]


Introduction [4.1]

Commonwealth taxation power (s 51(ii)) [4.2]

Powers of Houses (s 53) [4.3]

Law imposing taxation (s 55) [4.4]

Exclusive power to impose customs and excise duties (s 90) [4.5]

Prohibition on taxing property belonging to the states (s 114) [4.6]

Consolidated Revenue Fund and Appropriation Acts (s 81 and s 83) [4.7]


Introduction [5.1]

GST legislative scheme [5.2]

Basic GST principles [5.3]

Registration of entities [5.4]

Charging GST and claiming input tax credits [5.5]

Net amount [5.6]

Taxable supplies [5.7]

GST-free and input tax supplies [5.8]

Creditable acquisitions [5.9]

Taxable importations and creditable importations [5.10]

Accounting for GST and input tax credits [5.11]

Increasing and decreasing adjustments [5.12]

Reporting and payment requirements [5.13]

Tax invoices, adjustment notes and GST records [5.14]

GST turnover [5.15]

Going concerns [5.16]

Financial supplies [5.17]

Margin scheme [5.18]

Key legislation

A New Tax System (Goods and Services Tax) Act 1999, s7-1, s9-5, s9-10, s9-15, s9-20, s9-25, s9-70, s9-75, s11-10, s11-15, s11-20, s11-25, Div 23, Div 29, Div 38, Div 40, s70-5, Div 75

A New Tax System (Goods ad Services Tax) Regulations 1999,r40-5-01 to r40-5-13, r70-5-02


Introduction [6.1]

Tax Law Improvement Project [6.2]

Coverage of the Income Tax Assessment Acts [6.3]

Introduction [7.1]

Income tax formula [7.2]

Taxable income [7.3]

Tax rates [7.4]

Tax offsets [7.5]

Medicare levy and surcharge [7.6]

The HELP system [7.7]

Sample income tax and Medicare levy calculation [7.8]

Reconciling income tax with GST and FBT [7.9]

Key legislation

Income Tax Assessment Act 1997, s 4-5, s 4-10, s 4-15, Div 6, Div 8, Div 10, Div 11 Div 12.


Introduction [40.1]

Income tax returns [40.2]

Assesments [40.3]

Due date [40.4]

Taxation rulings [40.5]

Objections, appeals [40.6]

Challenges [40.7]

Record keeping [40.8]

Audit [40.9]

Introduction [41.1]

TFN [41.2]

ABN [41.3]

PAYG [41.4]

Key legislation and cases

ss6, 167,170,204, 262A,263,264 ITAA 36. Div 357,358 ITAA 97. Pt 4-25, 4-15 , Sch 1, TAA. ANTS(ABN) Act 1999, pt VA ITAA 36.


Introduction [9.1]

Characterising income — key concepts [9.2]

Categories of income [9.3]

Income from personal exertion [9.4]

Income from business [9.5]

Residence [8.2]

Source [8.3]

Derivation of Income [11.2]

Gains made from isolated and extraordinary transactions [9.6]

Income from property [9.7]

Compensation amounts and reimbursements [9.8]

Key legislation and cases

Income Tax Assessment Act 1997, s 6-5

Eisner v Macomber (1920) 252 US 189

Keily v FC of T 83 ATC 4248

FC of T v Blake 84 ATC 4661

FC of T v Harris 80 ATC 4238

FC of T v Dixon (1952) 86 CLR 540

Kelly v FC of T 85 ATC 4283

Tennant v Smith [1892] AC 150

FC of T v Cooke & Sherden 80 ATC 4140

Payne v FC of T (1996) 66 FCR 299; 96 ATC 4407

Moorhouse (Inspector of Taxes) v Dooland [1955] 1 All ER 93

Brent v FC of T (1971) 125 CLR 418; 71 ATC 4195

Calvert v Wainwright (1947) 27 TC 475

Kelly v FC of T 85 ATC 4283

FC of T v Dixon (1952) 86 CLR 540

C of T (Vic) v Phillips (1936) 55 CLR 144

Hayes v FC of T (1956) 96 CLR 47

Scott v FC of T (1966) 117 CLR 514

Dickenson v FC of T (1958) 98 CLR 460

Higgs (Inspector of Taxes) v Olivier [1951] 1 Ch 899

FC of T v Woite 82 ATC 4578

*Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159

*Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188

Statham & Anor v FC of T 89 ATC 4070

FC of T v Merv Brown Pty Ltd (1985) 7 FCR 1; 85 ATC 4080

*FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR; 82 ATC 4031

FC of T v Stone 2005 ATC 4234

GP International Pipecoaters Pty Ltd v FC of T (1990) 170 CLR 124; 90 ATC 4413

*FC of T v The Myer Emporium Ltd (1987) 163 CLR 199; 87 ATC 4363

*Westfield Ltd v FC of T (1991) 28 FCR 333; 91 ATC 4234

Henry Jones (IXL) Ltd v FC of T (1991) 31 FCR 64; 91 ATC 4663

Moana Sand Pty Ltd v FC of T 88 ATC 4897

FC of T v Cooling (1990) 22 FCR 42; 90 ATC 4472

FC of T v Montgomery (1999) 198 CLR 639; 99 ATC 4749

Levene v IRC [1928] AC 217

FCT v Applegate 79 ATC 4307

FCT v Jenkins 82 ATC 4098

De Beers Consolidated Mines v Howe [1906] AC 455

Esquire Nominees Ltd v FCT 72 ATC 4076

Malayan Shipping Co. Ltd v FCT 1946 71 CLR 156

FCT v French [1957] 98 CLR 398

FCT v Efstathakis 79 ATC 4256

FCT v Mitcham (1965) 113 CLR 401

The Commissioner of Taxes (South Australia) v. The Executor Trustee and Agency Company of South Australia Limited (1938) 63 CLR 108 (Carden's case).

Henderson v FCT 70 ATC 4016

Arthur Murray (NSW) Pty Ltd v FCT (1965) 114 CLR 314

Barratt and Ors v FCT 92 ATC 4275

FCT v Rowe 97 ATC 4317


Introduction [10.1]

Loss or outgoing and apportionment [10.2]

Positive limbs [10.3]

Negative limbs [10.4]

Clothing expenses [10.5]

Travel expenses [10.6]

Child-minding expenses [10.7]

Self-education expenses [10.8]

Home office expenses [10.9]

Rent and licence fee expenses [10.10]

Interest expenses [10.11]

Legal expenses [10.12]

Management expenses [10.13]

Key legislation and cases

Income Tax Assessment Act 1997, s8-1

W Nevill & Co Ltd v FC of T (1937) 56 CLR 290

Charles Moore & Co (WA) Pty Ltd v FC of T (1956) 95 CLR 344

Lunney v FC of T & Hayley v FC of T (1958) 100 CLR 478

Cecil Bros Pty Ltd v FC of T (1964) 111 CLR 430

FC of T v Finn (1961) 106 CLR 60

*Ure v FC of T 81 ATC 4100

*Fletcher & Ors v FC of T (1991) 173 CLR 1

FC of T v Janmoor Nominees Pty Ltd 87 ATC 4813

Madigan v FC of T 96 ATC 4640

FC of T v Maddalena 71 ATC 4161

Magna Alloys & Research Pty Ltd v FC of T 80 ATC 4542

FC of T v Phillips 78 ATC 4361

Placer Pacific Management Pty Ltd v FC of T 95 ATC 4459

*FC of T v Brown 99 ATC 4600

FC of T v Jones 2002 ATC 4022

FC of T v Smith (1981) 147 CLR 578; 81 ATC 4114

FC of T v Snowden & Willson Pty Ltd (1958) 99 CLR 431

Softwood Pulp and Paper Ltd v FC of T 76 ATC 4439

Steele v DFC of T (1999) 197 CLR 459; 99 ATC 4242

British Insulated & Helsby Cables Ltd v Atherton [1926] AC 205

Vallambrosa Rubber Co Ltd v Farmer (1910) 5 TC 529

*Sun Newspapers Ltd v FC of T (1938) 61 CLR 337

Broken Hill Theatres Pty Ltd v FC of T (1952) 85 CLR 423

Hallstroms Pty Ltd v FC of T (1946) 72 CLR 634

John Fairfax & Sons Pty Ltd v FC of T (1959) 101 CLR 30

FC of T v South Australian Battery Makers Pty Ltd (1978) 140 CLR 645

FC of T v Cooper (1991) 29 FCR 177; 91 ATC 4396

FC of T v Edwards (1994) 49 FCR 318; 94 ATC 4255

FC of T v Faichney (1972) 129 CLR 38; 72 ATC 4245

FC of T v Finn (1961) 106 CLR 60

Handley v FC of T (1981) 148 CLR 182; 81 ATC 4165

FC of T v Hatchett (1971) 125 CLR 494; 71 ATC 4184

FC of T v Highfield 82 ATC 4463

Jayatilake v FC of T 91 ATC 4516

Martin v FC of T (1984) 2 FCR 260; 84 ATC 4513

Lodge v FC of T (1972) 128 CLR 171; 72 ATC 4174

Lunney v FC of T & Hayley v FC of T (1958) 100 CLR 478

FC of T v Maddalena 71 ATC 4161

Mansfield v FC of T 96 ATC 4001

FC of T v Munro (1926) 38 CLR 153

FC of T v Roberts and Smith (1992) 37 FCR 246; 92 ATC 4380

*Steele v DFC of T (1999) 197 CLR 459; 99 ATC 4242

FC of T v Studdert (1991) 33 FCR 75; 91 ATC 5006

Swinford v FC of T 84 ATC 4803

FC of T v Payne (2001) 202 CLR 93; 2001 ATC 4027

FC of T v Wiener 78 ATC 4006

Anstis v FC of T 2009 ATC ¶20-098

Spriggs v FC of T; Riddell v FC of T 2009 ATC ¶20-109

The Specific deductions part of Deductions is taught after the general deductions topic.

Introduction [14.1]

Tax related expenses [14.2]

Repairs [14.3]

Borrowing expenses [14.4]

Bad debts [14.4]

Gifts [14.8]


Introduction [17.1]

Capital allowance regime [17.2]

Business related “black hole” capital expenditure [17.3]

Investment allowance [17.4]

Key legislation

Income Tax Assessment Act 1997, Div 40, Div 41


Introduction [18.1]

Meaning of trading stock [18.2]

General treatment of trading stock [18.3]

Accounting and valuing trading stock [18.4]

Special trading stock rules [18.5]

Key legislation

Income Tax Assessment Act 1997, Div 70


Introduction [19.1]

Net capital gains and net capital losses [19.2]

Capital gains and capital losses [19.3]

CGT events — overview [19.4]

CGT assets [19.5]

Specific exemptions and special rules [19.6]

CGT event A1 —  disposal of a CGT asset [19.7]

Capital proceeds [19.8]

Cost base and reduced cost base [19.9]

Discount capital gains [19.10]

Small business concessions [19.11]

Main residence exemption [19.13]

Foreign and temporary residents [19.14]

Key legislation

Income Tax Assessment Act 1997, s102-5, s102-10 s102-20, s103-30, s108-5, s108-10, s108-20, s104-10, s110-25, s110-55, s115-5, s115-10, s115-15, s115-20, s115-25, s116-20, s116-30, s116-40, s116-45, s116-50, s116-55, s118-10, s118-24, 118-25, s118-110, s118-120, s960-270, s960-275


Introduction [23.1]

Nature of a company and the interests of its members [23.2]

Corporate capital raisings and profit distributions [23.3]

Dividends [23.4]

Taxation of dividends [23.5]

Imputation system [23.6]

Franking distributions [23.7]

Gross-up and credit mechanism for franked distributions [23.8]

Key legislation

Income Tax Assessment Act 1936, s44(1), s128B, s128D

Income Tax Assessment Act 1997, Div 202, Div 203, Div 205, Div 207


Introduction [20.1]      

Liability to pay FBT [20.2]

Fringe benefits taxable amount [20.3]

Fringe benefits [20.4]

Calculating the taxable values of fringe benefits [20.5]

Chart of the steps involved in calculating FBT [20.6]

Taxable value of a car fringe benefit [20.7]

Taxable value of a debt waiver fringe benefit [20.8]

Taxable value of a loan fringe benefit [20.9]

Reportable fringe benefits total [20.20]

Key legislation

Fringe Benefits Tax Assessment Act 1986, s5B, s7, s14, s15, s16, s18, s 19, s66, s136 (definition of fringe benefit) 


Introduction [24.1]

Overview of the superannuation taxation concessions [24.2]

Superannuation regulatory scheme [24.3]

Superannuation plans [24.4]

Superannuation guarantee scheme   [24.5]

Phases in the tax treatment of superannuation [24.6]

Contributions — deductions, tax offsets and co-contributions [24.7]

Reportable superannuation contributions and reportable employer

superannuation contributions[24.8]

Tax on excess contributions   [24.9]

Taxation of superannuation entities [24.10]

Taxation of superannuation benefits [24.11]

Key legislation

Income Tax Assessment Act 1997, Div 290, Div 295, Div 300, Div 301 

Unit Resources

Prescribed text(s) and readings

This unit is closely linked to the following three textbooks (available from CAMPUS bookstores) which are the prescribed texts for this subject: 

  • S Barkoczy, 2010 Foundations of Taxation Law (CCH Australia Ltd, 2nd  ed) (“FTL”)
  • S Barkoczy, 2010 Core Tax Legislation and Study Guide (CCH Australia Ltd, 13th ed) (“CTLSG”);
  • S Barkoczy, C Rider, J Baring and N Bellamy, Australian Tax Casebook (CCH Australia Ltd, 9th ed) (“ATC”).

Reminder: It is imperative that you bring the selected textbooks mentioned in the Unit Schedule to the relevant lectures as your lecturer will be referring extensively to material contained in these textbooks.

Recommended text(s) and readings

The Monash University Library site contains details about borrowing rights and catalogue searching.  To learn more about the library and the various resources available, please go to

Library resources

The Monash University Library provides a range of services and resources that enable you to save time and be more efficient in your learning and research at URL: or via the Library tab in the portal.

Blackboard (MUSO)

  • All unit and lecture materials, plus other information of importance to students, are available through the MUSO (Monash University Studies Online) site. You can access MUSO via the My.Monash Portal:

Under “Online Systems” click the MUSO hyperlink

In order for your MUSO unit(s) to function correctly, your computer needs to be set up and certain programs may need to be installed such as a compatible Java version (eg version 1.5.0). This can easily be done by going to to update the relevant software.

You can contact MUSO Support by:

Phone: (+61 3) 9903-1268

Operational hours (Monday – Thursday) – local time

Australia: 8 am to 10 pm (8pm Non Teaching period)
Malaysia: 6 am to 8 pm (6 pm Non Teaching period)
South Africa: 11pm to 1pm (11 am Non Teaching period)

Operational hours (Friday) – local time

Australia: Australia: 8 am to 8 pm
Malaysia: 6 am to 6 pm
South Africa: 11pm to 11 am

Operational hours (Saturday-Sunday) – local time (Teaching and Exam Period Only)

Australia: 1 pm to 5 pm
Malaysia: 11 am to 3 pm
South Africa: 4 am to 8 am

Further information can be obtained from the following site

Study resources

All unit and lecture materials, including a reading list with links to digitized materials, are available through the Monash Portal at    You will also find an electronic copy of this guide on the unit webpage. All lectures are taped and available on mulo.

Unit and lecture materials are available through the MUSO (Monash University Studies Online) site. You can access this site via the portal ( Click on the My Units tab, then the Monash University Studies Online hyperlink.


Assessment Summary

Within semester assessment: 30%
Examination (3 hours, open-book): 70%

Faculty assessment policy

For information regarding assessment policy, please refer to the appendix at the end of this Unit Guide.

Hurdle requirements

In order to pass this unit you must obtain a total of 50 marks out of 100.   

If you do not obtain this, the maximum final mark you can receive is 48%.

Second marking

For information regarding second marking practice, please refer to

Return of final marks

The final mark that a student receives for a unit will be determined by the Board of Examiners on the recommendation of the Chief Examiner taking into account all aspects of assessment. The final mark for this unit will be released by the Board of Examiners on the date nominated in the Faculty Calendar.  

Applications for extension of time

For information regarding extensions of time, please refer to

Assessment tasks

  • Assessment task 1

    Learning objectives assessed:
    Task details:

    It is recommended that you read the CTLSG manual to assist you. As this is a research based assignment, it is up to you to organise your workload.
    Word limit:
    Must not exceed 3000 words and must be not be less than 2800 words in length.
    Due date:
    Submission details:
    All assignments must be placed into an assignment box on level 3, Building S, outside the Department of Business Law and Taxation. The Faculty policy is to require assignments to be submitted in hardcopy (paper-based).

    You must keep a copy of your assignment in electronic format. We suggest you keep a print out also.
    Return of marks:
    Penalties for late lodgement:
    A penalty of 1 mark per day applies for all late assignments.
    Assessment coversheet:
    All assignments will need to be submitted with a bar-coded coversheet. The coversheet is accessible via the Monash portal page located at under the heading “Learning and teaching tools.”  For DE units administered by the Off-Campus Learning Centre (OCLC), printed coversheets will be distributed to students at the beginning of the semester. For assignments where electronic submission has been approved, students are still required to complete the cover sheet and confirm that they have complied with the conditions outlined on the sheet.


  • Examination 1

    3 hours
    Type (open/closed book):
    Open book
    Materials examinable:
    The examination will contain questions involving the application of legislation, cases and principles studied in lectures. All topics and readings listed in the reading guide are potentially examinable. 
    The examination questions may consist of practical problem solving questions and/or  essay questions. The standard of expression, spelling, punctuation and grammar will be taken into account in the assessment of your answers to the questions.

    To help with your examination preparation, you are encouraged to prepare answers to the suggested examination questions listed in the reading guide. These questions are contained in Foundations of Taxation Law. Your lecturer will discuss suggested answers to some (not all) of these questions during lectures.  Your lecturer/ tutors are also willing to review your written answers to these questions during their consultation times. 

    Practice questions for revision will be available on MUSO.

Special consideration

For information regarding special consideration, please refer to the appendix at the end of this Unit Guide.

Assessment criteria - grading descriptors table


High Distinction

(70 - 79%)

(60 - 69%)

(50 - 59%)

(Less than 50%)

General description

Outstanding or exceptional work in terms of understanding, interpretation and presentation

A very high standard of work which demonstrates originality and insight

Demonstrates a high level of understanding and presentation and a degree of originality and insight

Satisfies the minimum requirements

Fails to satisfy the minimum requirements


Strong evidence of independent reading beyond core texts and materials

Evidence of reading beyond core texts and materials

Thorough understanding of core texts and materials

Evidence of having read core texts and materials

Very little evidence of having read any of the core texts and materials

Knowledge of topic

Demonstrates insight, awareness and understanding of deeper and more subtle aspects of the topic. Ability to consider topic in the broader context of the discipline

Evidence of an awareness and understanding of deeper and more subtle aspects of the topic

Sound knowledge of principles and concepts

Knowledge of principles and concepts at least adequate to communicate intelligently in the topic and to serve as a basis for further study

Scant knowledge of principles and concepts

Articulation of argument

Demonstrates imagination or flair.

Demonstrates originality and independent thought

Evidence of imagination or flair.

Evidence of originality and independent thought

Well-reasoned argument based on broad evidence

Sound argument based on evidence

Very little evidence of ability to construct coherent argument

Analytical and evaluative skills

Highly developed analytical and evaluative skills

Clear evidence of analytical and evaluative skills

Evidence of analytical and evaluative skills

Some evidence of analytical and evaluative skills

Very little evidence of analytical and evaluative skills

Problem solving

Ability to solve very challenging problems

Ability to solve non-routine problems

Ability to use and apply fundamental concepts and skills

Adequate problem-solving skills

Very little evidence of problem-solving skills

Expression and presentation appropriate to the discipline

Highly developed skills in expression and presentation.

Well developed skills in expression and presentation.

Good skills in expression and presentation. Accurate and consistent acknowledgement of sources.

Adequate skills in expression and presentation

Inadequate skills in expression and presentation. Inaccurate and inconsistent acknowledgement of sources.

Source: University of Adelaide 2005


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