Chapter 14 Enhancing student experience Shadowing, role-plays and reflection
Connie Vitale and Andrew Medlen*
14.1 Key findings
As discussed in Chapter 3, where models of clinical tax education were presented, this chapter highlights the benefits to the student experience of setting up a tax clinic as a simulated tax practice. The simulated tax clinic provides students in the programme with insight and exposure to possible career paths, while gaining valuable employability skills.
14.2 Introduction: pedagogical rationale
The Tax Clinic at Western Sydney University (WSU) has been established as a work-integrated learning (WIL) course in an accredited programme, meaning it must meet the course learning outcomes.1 Regardless of the teaching approach, it was necessary to ensure that the tax clinic enhanced the student experience and graduate employability in the tax profession. The tax clinic adopted simultaneous constructive alignment (SCA). SCA is a framework that integrates ‘the developmental needs and expectations of students, employers and academics related to employability’ (see also Figure 14.1).2
This requires a balance between the learning objectives (or aims of the subject), the assessment tasks set to achieve those learning objectives, and the aims of the National Tax Clinic Project (NTCP) guidelines:3
Figure 14.1: Simultaneous Constructive Alignment. Source: Vitale, Bowyer, and Bayerlein (2020)
While adopting SCA as a framework for establishing the WSU tax clinic, the depiction in Figure 14.1 does not highlight the importance of developing students’ soft skills and empathic learning. Soft skills have been defined as the ‘interpersonal, human, people or behavioural skills needed to apply technical skills and knowledge in the workplace’.4 It falls under the emotional intelligence competency domain of skills for business graduates and professionals at all levels.5 The importance of soft skills in the workplace is becoming widespread, as employers recognise the benefits of employees with strong interpersonal skills.6 Furthermore, empathic learning is a core principle of the tax clinic experience. According to Briggs, ‘empathy is considered a motivating factor for unselfish, prosocial behaviour’,7 a healthy addition to add to any student’s attributes. The tax clinic implementation expanded on the elements depicted in Figure 14.1 by adding soft skills and empathy as a mandatory link between student development and industry relevance.
Along with SCA, the WSU tax clinic adopted a Vygotskian approach in the development of learning modules to necessitate student interaction in solving problem-based activities, which is the core principle of Vygotsky’s sociocultural framework.8 Hall highlights the need for concepts to be taught to students before they are used in activities.9 Targeted student training prior to the commencement of the tax clinic session addressed this need.
An important objective of establishing the tax clinic as a WIL subject is to determine job suitability and future career aspirations while providing a positive student experience. Inclusion of experiential learning theory aided in this objective. Kolb describes experiential learning as ‘the process whereby knowledge is created through the transformation of experience. Knowledge results from the combination of grasping and transforming experience’.10 Moreover, involving students in the continuous improvement model of the clinic enhances student experience. Students are encouraged to identify and share their ideas on how the current model may be improved. This encouragement begins during training where the versions of each procedure are highlighted, and students are encouraged to share their ideas. Additionally, students submit a report at the end of their term with recommendations on how the clinic may be improved.
The pedagogical principles outlined formed the foundations for the setting up of the tax clinic as a simulated tax practice, promoting and enhancing the student experience.
The following presents the initial collaboration and implementation for setting up the tax clinic. The student experience is highlighted through their exposure to tax professionals, taxpayers, work ethic and the development of soft skills.
14.3 Initial collaboration
Initial discussions were held with WSU’s Director of Academic Program (Accounting) and the academic who is also a Registered Tax Agent, on how to best establish a tax clinic within a university setting while providing opportunities for students to gain ‘work ready’ skills as part of their undergraduate studies. It was decided to expand these discussions to include Annette Morgan, the Co-Founder and Clinic Director of the Curtin Tax Clinic established in 2018.11 WSU decided to mirror the operational setup of the Curtin Tax Clinic. It was also agreed that the establishment of a tax clinic at WSU would work toward a number of key principles:
1. Provide a community service by offering tax services to unrepresented and lower income individuals and small businesses
2. Assist the Australian taxation Office (ATO) to clear outstanding taxpayer returns (Income tax, Business Activity Statements) and acting as a conduit between the ATO and the taxpayer
3. Operate the clinic as a ‘simulated tax practice’ to provide students with insight and exposure to possible career paths, gain valuable employability skills, including ‘soft skills’
4. Integrate the clinic into the Business undergraduate programme to enable students to participate voluntarily in the clinic while gaining recognition as part of their studies
5. Provide increased financial literacy for both students and clients.
Emphasis is placed on the student experience by ensuring that the WSU Tax Clinic is an authentic representation of an actual tax practice. It was agreed that exposure of students to a functioning tax practice would necessitate tax clinic staff (Tax Manager and Supervisors) to be suitably qualified (that is, current registration with the Tax Practitioners’ Board (TPB) of Australia) and to have current industry experience. Additionally, the codified principles of the Tax Agents Service Act (2009) (TASA) would be reinforced and demonstrably adhered to. Although these principles were discussed in the prerequisite taxation unit completed by the students, these are reiterated during their first training session. Also espoused was that any work performed by students on behalf of clients, or any advice given to clients, would always be under the supervision of a qualified staff member.
14.4 Implementation
The tax clinic is an educational facility. The aim of the clinic is to provide practical experience to the students and to educate taxpayers on their tax affairs. The intention is to give taxpayers independence and confidence to meet their future tax obligations.
The tax clinic also provides student with a unique opportunity to apply problem solving, research and critical thinking skills in the university. The accounting students enrolled in the clinic are afforded a taste of working in a tax practice. They experience the job application phase of having to apply and interview for their position. This is then followed by extensive training, undertaking role-plays, awareness and application of written policies and procedures, and training in commercial tax software prior to meeting with the client.
It is a real advantage for these students to be able to apply practical skills to the theory that they have learnt throughout their course.
From a student’s perspective, it is a fundamental part of their career-readiness development. They are learning the conversion from theory to practice and developing their soft skills, which are critically important in industry today. They learn the importance of effective communication in dealing with clients as well as teamwork by having to work with their fellow students and their assigned tax professional.
The WSU Tax Clinic has been set up as a WIL subject in the form of an internship for enrolled students situated on main campus. Students volunteering to work in the clinic to gain additional experience must have previously completed the subject to qualify. Students must complete a minimum of 140 hours working in the clinic and receive academic credit for successful completion. The academic who established the subject encompasses the roles of tax professional, educator, trainer, mentor and supervisor simultaneously. The simulated tax practice mirrors the policies and procedures followed in an actual tax practice. Assessments meet the requirements of the curriculum while also being appropriate for trainees in a tax practice, providing students with the same experience they would encounter in a paid traineeship position.
Student recruitment
The WSU Tax Clinic has a student recruitment process. Eligible students are identified via the university’s student management system. To be eligible to apply, students must be concurrently enrolled or have successfully completed the Taxation Law subject and have a minimum Grade Point Average at Credit level at WSU.12 Once identified, students are contacted via email by the tax clinic manager and are invited to apply for a Tax Clinic worker position. The application process consists of an Expression of Interest (EOI) letter and a Curriculum Vitae (CV). Once the application is received, interviews are undertaken and students are ranked. The ranking of students includes the written application, their professionalism during the interview, their motivation for enrolling in the tax clinic, and their course progression (students in their last semester of study are given priority). Applicants are advised the outcome of their application with successful applicants being issued with a training schedule and work roster for the upcoming session. This process mimics the procedure students, as prospective employees, will encounter when they apply for employment in industry.
Assessments in the WIL subject consist of:
• EOI, CV and Job Interview
• Participation/ Presentation
• Role-plays
• Reflection
• Report writing.
Following is a justification of why each assessment is considered important to both the success of the clinic and the student experience of working in a tax practice.
EOI, CV and job interview
The purpose of the EOI and CV is for students to experience the procedure for applying for employment in industry. The compilation of a CV allows the students to summarise their experience and skills, while the EOI clearly states the skill set and motivation required for the position. Once the EOI and CV are submitted, a job interview is scheduled. The job interview allows the panel to assess the eligibility and suitability of the candidate and gives the student an opportunity to articulate why their application should be considered, and to have any questions they have about the position answered. The EOI and CV is graded, and oral and written feedback is given to the student. Students are formally advised of the outcome of their application via email, and successful students are then enrolled in the WIL subject.
Participation and presentation
Taxation is a highly reputable field and as such, accountants are expected to perform under an extensive and stringent criterion acting with honesty, integrity, independence, confidentiality and competence.13 Students in the clinic learn to understand the importance of these principles and the responsibilities that they must adhere to. Each student must agree to these responsibilities before they meet with any clients. The WSU Tax Clinic uses a Tax Clinic Student Participation deed (the Curtin University deed was adapted to meet this purpose), which clearly states the responsibilities that must be undertaken in the clinic. To emphasise the importance of these responsibilities, the relevant sections of the TASA (2009) legislation are studied along with the Code of Ethics for Professional Accountants (APESB, 2018).14 The similarities of both documents are used for reinforcement of the duties expected of a professional working in a tax practice. Particular focus is placed on Confidentiality and Professional Competence and Due Care, and the legalities of the student’s participation.
Students are given time to reflect on whether they still wish to participate and are asked to sign the Tax Clinic Student Participation deed before they are accepted as a tax clinic team member. The deed is witnessed by an impartial party. Continuing tax clinic workers are then provided with a copy of a Client Contract (Curtin University version adapted) which states the terms that clients must agree to before being accepted and exemplifies the importance of the privacy and professionalism principles required in the clinic.
Upon acceptance into the tax clinic, staff training commences where students are provided with appropriate practical knowledge to enhance their confidence. Practical knowledge encompasses all aspects of working in a tax practice from setup in the morning, to making appointments and filing the finished working papers.
This is accomplished through allocated training sessions and engagement with clients. In developing the staff training sessions, it was acknowledged that students have different learning styles,15 which can impact upon the way they experience the assigned activities. Secondly, students from different age groups have different approaches to learning, as do students from diverse cultural backgrounds. For example, we observed that some students were able to follow and apply a flow chart on the tax calculation process, whereas others required a more detailed written explanation. Further, students with different life and work experiences also have learning differences. An advantage of having experienced educators and tax professionals staffing the WSU Tax Clinic is that the training sessions can be adapted to suit the student cohort each semester.
Training includes the following:
1. Compilation of a roster for the clinic to ensure that there are students available during opening hours. Students are expected, as part of their enrolment, to commit to 140 hours of participation including training, assessments, client meetings, research, and so on.
2. Introduction to clinic working papers and how to complete this template (see Appendix A).
3. How to conduct client meetings. This is a document that includes a list of instructions of how to interact with tax clinic clients and has two versions: face-to-face meetings and online meetings. These dynamic documents are further developed by students in the clinic as part of the continuous improvement strategy.
4. Daily routine – introduction to the simulated tax practice. Office work (daily setting and packing up of office space including signage and bollards to define space), checking stationery levels, upcoming appointments, filing client records and archiving completed matters.
5. MyTax training. MyTax is free publicly available Australian Government software for individual taxpayers to complete their personal income tax returns. Using the ATO online services simulator, students are trained on various taxpayer scenarios commonly encountered within the tax clinic (https://
6. Commercial tax software training.16
14.5 From theory to practice
Working papers
Working papers include information and documentation that apply to the client. Each case is assigned a unique alphanumeric code that is maintained and stored electronically in an Excel worksheet. Contents of the Working Paper (WP) file vary from client to client, depending on the issue presented.
The WP file includes all correspondence pertaining to the issue and verification that proof of identity (POI) has been completed. The client agreement is included in the current file, along with a copy of any ATO correspondence. To ensure the integrity and completeness of the information, the WPs are numbered at the end of the case. The numbering includes a field to show the number of pages included in the file, for example page 1 of 5, page 2 of 5, and so on.
The WP file should include as a minimum the following documentation:
1. The Client Agreement
2. Papers that include a detailed description of:
• The issue presented
• Information that is required to assist the client
• Questions that are asked of the client to help resolve the issue
• Enquiries made with the ATO liaison officer (if applicable)
• What advice was provided to the client? It may be that the problem is beyond the scope of the clinic and a recommendation made that the client seeks other professional assistance.
• If an appointment is made for the client to return to the clinic, future actions (if required).
3. Once the matter has been resolved, the client’s tax file number and any personal identifiers are removed from all correspondence before storing it electronically on the university’s records management system.
Please refer to Appendix 1 for an example of how to complete a WP.
Upon a client issue being concluded, any hard copy WPs are scanned to electronic format and the soft copy file archived to a location that keeps them secure and stored under the university record keeping policy and procedures. WPs are protected so that they cannot be modified. Each file has a unique name (for example, WP XXX) for ease of identification.
A procedural document has been produced for the students in creating and storing WPs.
Shadowing
After training and induction to the tax clinic, the process of transitioning students from the traditional classroom textbook questions to the real-world organisational setting commences. We highlight that in practice each client situation may be unpredictable, with no prewritten solutions provided. This prepares students to tackle the various scenarios they may face. Implementing and reinforcing the codified principles of TASA (2009) is paramount to working in the tax clinic. Any work performed by students on behalf of clients, any advice provided to clients, or any contact with a member of the public within the clinic, will always be under the supervision of a qualified staff member or tax professional.
To achieve this, we adopt and implement a shadowing strategy. Initially students shadow the tax professional to observe, learn and ultimately gain confidence in the process of interacting with clients. Shadowing a professional teaches them how to gather facts using layperson terms, and how to apply those facts to aid the client in successfully completing their tax return, and/or resolving any outstanding taxation issues. The tax professional also ensures that a full explanation is provided to the client to assist in making them self-sufficient into the future, one of the objectives of the tax clinic. The explanation of complex tax issues is conveyed in simple language avoiding unnecessary tax specific jargon. The ATO website is used as a reference point for the taxpayer for future use. In this way, students learn how to develop interpersonal skills of communication, customer service, problem solving and teamwork: ‘Conveying complex information in an easy-to-digest manner, being persuasive and instilling confidence make up a palette of good interpersonal skills’.17
Students also learn that sometimes matters cannot be solved in one meeting and may be required to undertake research prior to giving further advice to the client. During a meeting with a client (or immediately after), students complete a WP for future reference. If further research is required, the WP provides a recorded trail that other tax clinic members can refer to. Throughout this experience, the importance of soft skills is demonstrated and emphasised. Skills required to be able to deal with the public in assisting with their tax matters and unforeseen circumstances that inevitably complicate the situation, are demonstrated through shadowing an experienced professional. Some examples have included deceased estates, broken marriages, domestic violence and mental health difficulties.
Once the tax professional believes that the student has gained sufficient confidence and competence for the role as interviewer, the tax professional shadows the student in future interviews acting as a mentor and adviser. In this capacity the tax professional still assumes overall responsibility while providing valuable work experience to the student. The student and the tax professional work as a team with the best resolution for the taxpayer being the main objective. At the conclusion of each interview the tax professional and the student enter into a discussion allowing the student an opportunity to share any concerns that they may have had and allowing the tax professional to provide feedback. This process provides for continuous improvement and enhancement of work skills, improving the student experience.
Any new issues are taken back to the group and discussed as a means of preparation should similar scenarios be encountered in the future. These student experiences form the basis of empathic learning and provide an opportunity for the students to see first-hand the uncertainty, stress and vulnerability faced by clients. These encounters provide a basis for unselfish, prosocial behaviour from the students.18
The pastoral care of the students in the clinic is paramount. Without the ability to predict what a client may reveal about their personal circumstances in the meetings, it is important that the mental wellbeing of the students is always considered. For this, a debrief with the tax professional is undertaken. Following the debrief, experiences are shared with all tax clinic workers to allow other team members to be aware of these experiences which will assist in the development of students’ emotional intelligence. If students are still uncomfortable and need further counselling, we offer them the university’s counselling services.
Team-based approach
For larger and more complicated tasks, a team-based approach is adopted. An example could include multiple years of financial record reconstruction, outstanding business activity statements and income tax returns for the same client. Team-based projects harbour many interrelated actions between different members of the group. As such, they actively test the soft skill capabilities of the students as they must monitor group performance, provide feedback, be adaptable and maintain clear and concise communication.19 These team-based soft skills are critical to an individual’s success due to modern-day organisations adopting team-based work cultures.20
By effectively exposing the tax clinic students to self-monitored team exercises, essential soft skills are gradually developed as team chemistry grows. Teamwork also enables leadership development. It is expected that every student will periodically take the leadership role of the group. This exercise is important as practising leadership is essential for establishing and enhancing an individual’s emotional intelligence and confidence.21 By taking the leadership role, students effectively gain experience facilitating and supporting their colleagues, thus gaining an important perspective of what is required as a leader and what will be expected from them in future leadership situations. This is seen as another way of enhancing students’ preparedness to become career ready.
Role-plays
The introduction of role-plays meets the needs of curriculum design and training of students working in the tax clinic. The use of role-plays can be an effective tool for development and regular measurement and assessment of progression of ability.22 They may also provide unbiased conditions for accurate measurement of growth as well as providing further opportunity for the development of soft skills including active listening and building confidence. Role-plays are commonly used as a training exercise in the medical industry and military branches. Daff explains that the medical industry uses role-plays as training to help doctors develop communication skills and draws parallels between the medical and accounting industries, and how accounting education can adopt the use of role-plays.23 One of the parallels are the varying client or patient expectations. These professions have to communicate technical issues in layperson’s terms. There is a need to understand the client or patient’s perspective and effectively provide alternative courses of action. Therefore, client or patient interaction is important and needs to be done effectively.
Continuously engaging with clients in a practical context will develop soft skills. De Villiers recommends the use of the role-plays as assessments to aid the development of soft skills in the accounting curriculum.24 Soft skill development is frequently emphasised during clinic learning to enhance the student experience and provide students with strong attributes that would be transferable to their future employment and everyday lives.
Soft skills such as oral and written communication, problem solving and adaptability, effectively build a firm foundation for future growth within a promising career as well as advancements in personal life. The initial development of these soft skills is incredibly important, however constant refinement is highly recommended to maintain and improve upon the present ability. This can be achieved through further constant practical engagement or preparation for dealing with clients by rehearsing or developing role-plays for scenarios which may arise. In so doing, the development of these soft skills, manifested through the tax clinic, will continue to strengthen. Role-plays have been selected as a training technique in the tax clinic to achieve the following:
1. Initiate discussion with fellow Tax Clinic workers
2. Highlight common tax scenarios that would occur in the clinic
3. Develop and enhance verbal and written communication, adaptability and problem-solving skills
4. Introduce working papers in practice administration and understand their importance
5. Allow students to learn how to communicate complex tax issues in layperson terms.
Role-plays are assigned to students in pairs who then discuss the scenario. One student acts in the role of the Tax Clinic worker, while the other acts out the role of the taxpayer or client. Once the students complete the role play, they write up a WP showing the conversation that had taken place, the advice that was given and where the advice was sourced from. Students complete a WP using layperson terms understanding that a taxpayer would not necessarily understand tax-specific jargon. Role-plays are marked to meet the assessment requirements for the enrolled subject, and feedback is given to students on a weekly basis. Timely feedback enables students to reflect and further develop their skills before the next client interaction.
Development of soft skills is enhanced through continual engagement with role-playing activities. Repetition is key to the development of soft skills.25 This is achieved through practical experience in the client meetings and similarly through effective and representative role-plays. Soft skills are continually emphasised through the engagement with role-plays and, as such, there is an expectation that these skills will begin to improve at a rate appropriate to each individual.
Role-playing as a facilitated learning tool is effective in increasing the development of soft skills as it is highly specific in its focus towards addressing a task, providing an accurate representation of real-life scenarios in which these skills would be required. Further, it provides a safe space for learning without any repercussions for errors but rather, provides encouragement for further learning. In the clinic, a minimum of ten role-plays are completed by the students which may include:
• Eligibility for the clinic – only unrepresented taxpayers can be accepted as clients
• Work-related deductions – incorporates commonly claimed work-related expenses and changes in ATO approved rates
• Working from home (WFH) expenses – identifies different methods to calculate allowable deductions claimable (for example, COVID-19 WFH rate change)
• Individual taxation return – common income tax offsets and calculations
• Personal Services Income (PSI) – differentiating between PSI and Business Income
• Medicare levy exemption – distinguishing different categories of exemption, specifically focussing on international student visa holders and the completion of a Medicare Entitlement Statement
• Company tax return – focussing on layout and key differences in completing this type of return
• Business Activity Statements (BAS) – calculating and completing requisite fields depending on registration type
• Rental property schedules – completing necessary information in accordance with ATO guidelines, including depreciation schedules
• Capital Gains Tax (CGT) – identifying qualifying assets and associated calculations for different entities
• Small Business Entity (SBE) depreciation – depreciation methods specific to SBE including immediate write-off concessions
• Fuel tax credits – calculating diesel rebates for eligible vehicles
• Tax administration matters – may include late payment penalties, failure to lodge (FTL) penalties, general interest charge (GIC) and notices of objection.
Reflection and report writing
Underpinning the tax clinic’s success is a culture of continuous improvement. With each student cohort, changes are made to assessment, training and procedures based on feedback provided by the previous students. Students provide this feedback via their assessment tasks. The assessment tasks include a reflective journal (both positive and negative experiences) and a report of how students believe the tax clinic may be improved.
The reflective journal builds on the experiential learning design. Experiential learning defines learning as ‘the process whereby knowledge is created through the transformation of experience. Knowledge results from the combination of grasping and transforming experience’.26 Experiential learning is continuous, encouraging students to develop their skills using focused reflection from their tax clinic experience.
Through constant reflection the students continually experience, reflect, think and act: something that is pivotal for their professional development and job readiness. Additionally, this type of learning shifts the focus from a teacher-centred to a student-centred design. Through observation, repetition and guidance, a student’s confidence and competence develop, allowing them to become independent learners. This allows the tax professional to fulfil multiple roles including trainer, mentor, supervisor and work colleague.
Reflections written by the student provide support for the training programme implemented, achieving the aims and objectives of the tax clinic:
Student 1:
All in all, the tax clinic has been a positive learning experience that has provided an unprecedented opportunity for practical skill development and a deeper insight into the world of tax accounting. Through it, I have further developed skills in teamwork, critical thinking and problem solving and been provided an environment to explore a different niche of the accounting profession.
Student 2:
Overall, all experiences in the tax clinic have been extraordinary. I have gained not only professional knowledge in taxation but also personal achievements. Working in the clinic helps me understand how teamwork and diversity play such an important role in an organisation. Just a few months ago, I was concerned about my future after graduating due to lack of confidence. Thanks to the tax clinic, I have obtained sufficient skills to enter the workforce.
The written report also forms part of the student’s assessment for the WIL subject. The report requires students to take on an independent consulting role, assessing the tax clinic’s operations to provide recommendations on how it may be improved. Reports were chosen for this assessment in a conscious effort to link future tasks that students will be required to complete after graduating, contributing to their career readiness.
Career readiness
‘The challenge for universities in delivering their programs is to find the right balance of technical content and applied skills that will best equip their students for the evolving world of work.’27
The lack of career readiness has been highlighted in an industry where education standards at the tertiary level have not kept up with industry demands. The Millennial Survey conducted by Deloitte identified a lack of employability skills (technical and nontechnical) when leaving the higher education sector. Regardless of nationality and gender, millennials reported that it was after graduation and in an organisational setting, where their skills and experience on the job allowed them to fully meet their career ambitions.28 An aim of establishing the WSU Tax Clinic was to address these concerns, improving the student experience and preparing students to be work ready with the necessary technical and nontechnical skills. The National Tax Clinic programme funded by the federal government shared this initiative.
In an effort to address concerns of graduates lacking ‘job ready’ software skills, the WSU Tax Clinic provides students with training in commercial tax software; the Australian Government’s online services platform (MyGov), bookkeeping software applications and Microsoft Excel. These skills are enhanced through undertaking client work. Students have benefited greatly from this ‘hands on’ exposure, improving their job ready skills.
COVID-19 and the impact on the student experience
The COVID-19 pandemic has had many impacts on students’ ability to learn and provide a clear and functional service because it has provided a new challenge that taxpayers, students and educators have not faced before. Development of many soft skills has been hindered due to a lack of face-to-face interactions that might have occurred within a more conventional work environment. Despite these challenges, soft skills such as adaptability, creativity and flexibility have been developed because of the unexpected introduction of the online environment. With the aid of online meeting technology, the use of ‘break out’ rooms, webcams and microphones, contact with taxpayers and colleagues has still been achievable. Exposure to these additional mediums of communication has further enhanced the student experience by providing additional technological and work ready skills.
14.6 Conclusion
This chapter has demonstrated how an authentic integrated learning platform, through a fully functioning university-established tax clinic, has enhanced the student experience. From the job application and interview process, undertaking training and role-plays, exposure to real-life situations and self-reflection, the student is provided with both simulated and real opportunities for development. This helps to prepare and develop our students for employment after university. Experiential and empathic learning, together with the importance of developing soft skills, gives students in the programme insight and exposure to possible career paths while gaining valuable employability and life skills. Ultimately, some students choose not to pursue a career in taxation having personally reflected on their suitability for a role in taxation, further enforcing the importance of providing an authentic working environment. The clinic is distinctly student centred allowing the students to co-create the future curriculum from the feedback they provide. The continuous improvement protocol enhances the students’ experience allowing them to contribute to the growth of the clinic and promoting a sense of belonging.
Appendix 14.1 Example tax clinic client working paper form
CLIENT NAME: | (name of the client, Capitalise last name) | W/P REF: (obtain from W/P file) | Page of (for example, 1 of 3 pages) |
EMAIL ADDRESS: | (client’s email address) | PERIOD ENDED: | (financial year issue relates to) |
ISSUE: (a brief description of the issue presented, for example, 2021 Individual income tax return or, Late lodgement fine) | PREPARED BY: | (name of person who prepared W/P) | |
DATE PREPARED: | (date W/P prepared) | ||
POI: (Verify client’s identity indicating source, do not retain copy, for example, Driver’s Licence) | REVIEWED BY: | (name of supervisor who checked the W/P) | |
(Record here any advice given to the client and how it was delivered.) | |||
(When speaking to a client, be aware that they may not understand tax jargon, for example, BAS, Assessment notice.) | |||
(You need to speak to the client in everyday language and always check to ensure that they understand what you are advising them about.) | |||
(Where possible, show them on the Tax Office website where they can find the information themselves and record this on your working papers.) | |||
(Record any action taken to resolve the issue.) | |||
(FOLLOW UP: If you need to follow up anything for the client, ensure you write this on the WP under this heading.) | |||
* Connie Vitale, Senior Lecturer in Accounting, Western Sydney University. Andrew Medlen, Associate Lecturer in Accounting.
1 For a theoretical background of Work Integrated Learning, please refer to Chapter 13, Section 13.4.
2 Connie Vitale, Dorothea Bowyer and Leopold Bayerlein, ‘Developing and Presenting a Framework for Meeting Industry, Student and Educator Expectations in University Degrees’, e-Journal of Business Education and Scholarship of Teaching 14, no. 1 (2020): 57, 61.
3 Australian Taxation Office, ‘National Tax Clinic Trial Grant Opportunity Guidelines’ (2018), 1.1, 6. Available at <www.grants.gov.au/Ga/Show/aa4cba18-9e37-d965-ff6c-03636018ab1d> accessed 12 July 2022.
4 Rouxelle De Villiers, ‘The Incorporation of Soft Skills into Accounting Curricula: Preparing Accounting Graduates for Their Unpredictable Futures’, Meditari Accountancy Research 18, no. 2 (2010): 1, 2.
5 Ibid., 3.
6 Chiara Succi and Magali Canovi, ‘Soft Skills to Enhance Graduate Employability: Comparing Students and Employers’ Perceptions’, Studies in Higher Education 45, no. 9 (2020): 1834.
7 Saga Briggs, ‘How Empathy Affects Learning, and How to Cultivate It in Your Students’ (2014) InformED: <www.opencolleges.edu.au/informed/features/empathy-and-learning/> accessed 22 July 2022; see also Amy Lawton, Kathryn Saban and Sadie Whittam, ‘Do We Want a Human First and a Lawyer Second? Developing Law Student Empathy through Clinical Legal Education’, International Journal Clinical Legal Education 29, no. 1 (2022): 4.
8 Andrea Hall, ‘Vygotsky Goes Online: Learning Design from a Socio-Cultural Perspective’, Learning and Socio-Cultural Theory: Exploring Modern Vygotskian Perspectives 1 (2007): 94. Paper presented at the Learning and Socio-cultural Theory: Exploring Modern Vygotskian Perspectives International Workshop 2007. Paper available at: <https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1005&context=llrg> accessed 22 July 2022.
9 Ibid., 182
10 David Kolb, Experiential Learning: Experience as the Source of Learning and Development (FT Press, 2014), 41.
11 Donovan Castelyn, Stephanie Bruce and Annette Morgan, ‘2019 National Tax Clinic Project: Curtin University-Curtin Tax Clinic’, Journal of Australian Taxation 22 (2020): 1.
12 Connie Vitale and Michelle Cull, ‘2019 National Tax Clinic Pilot Project: Western Sydney University’, Journal of Australian Taxation 22 (2020): 116.
13 Australia: Tax Agent Services Act, s. 30.
14 Accounting Professional and Ethical Standards Board, ‘APES 110 Code of Ethics for Professional Accountants (including Independence Standards)’ (2018): <https://apesb.org.au/standards-guidance/apes-110-code-of-ethics/> accessed 22 July 2022.
15 David Kolb, Learning Style Inventory and Technical Manual (Boston: McBer and Company, 1985), 2 and 267.
16 Access HandiTax: available at <www.theaccessgroup.com/en-au/products/handisoft-cloud/handitax/> accessed 12 July 2022.
17 Amanda Woodward, ‘Next-Gen Accountants: Will They Have the Right Mix of Skills?’ (In The Black, CPA Australia, 1 June 2021) <www.intheblack.com/articles/2021/06/01/next-gen-accountants-right-mix-skills> accessed 22 July 2022.
18 Briggs, ‘How Empathy Affects Learning, and How to Cultivate It in Your Students’.
19 Eduardo Salas, Carolyn Prince, David Baker and Lisa Shrestha, ‘Situation Awareness in Team Performance: Implications for Measurement and Training’, Human Factors 37, no. 1 (1995): 123.
20 Paul Osterman, ‘How Common Is Workplace Transformation and Who Adopts It?’ ILR Review 47, no. 2 (1994): 173.
21 Ronald Riggio and Sherylle Tan, Leader Interpersonal and Influence Skills: The Soft Skills of Leadership (Routledge, 2013).
22 Conor Carroll, ‘Enhancing Reflective Learning through Role-Plays: The Use of an Effective Sales Presentation Evaluation Form in Student Role-Plays’, Marketing Education Review 16, no. 1 (2006): 9.
23 Lyn Daff, ‘Lessons from Successes in Medical Communication Training and Their Applications to Accounting Education’, Accounting Education 21, no. 4 (2012): 385.
24 De Villiers, ‘The Incorporation of Soft Skills into Accounting Curricula’, 15.
25 Jeff Shore, ‘Repetition: The Key to Mastery’ (TrainingMag, 2014), <https://trainingmag.com/repetition-the-key-to-mastery/> accessed 22 July 2022.
26 Kolb, Learning Style Inventory and Technical Manual, 41.
27 Jotham Lian, ‘Major Uni Concedes: Accounting Degrees Not Enough to Be “Job Ready”’ (Accountants Daily, 9 November 2017), <www.accountantsdaily.com.au/business/11018-major-uni-concedes-accounting-degrees-not-enough-to-be-job-ready> accessed 1 October 2022.
28 Deloitte, ‘Mind the Gaps: The 2015 Deloitte Millennial Survey’ (2015), 8, available at <www2.deloitte.com/content/dam/Deloitte/global/Documents/About-Deloitte/gx-wef-2015-millennial-survey-executivesummary.pdf> accessed 22 July 2022.