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Informit.: This database includes material relating to accounting, auditing, taxation, insolvency, corporations law, superannuation, retirement planning, financial planning, practice management and human resources. It is prepared by the Institute of Chartered Accountants in Australia and contains abstracts of published material sourced from leading journals and magazines.
Informit: A bibliographic database that indexes and abstracts journals primarily in the area of taxation law but also including other areas of interest such as child support, accounting, business, finance and superannuation. Source documents are journal articles from over 20 journals. Journals such as 'The Bulletin' and 'BRW' are indexed selectively for taxation and related information while others are indexed comprehensively with relevant cases and legislative references included. Note that in legislative references to the Income Tax Assessment Act 1936 (ITAA) the title of the Act is not included. Subject coverage focuses on tax technical information and includes articles on accounting*, auditing*, business, capital gains tax, finance, fringe benefits tax, goods and services tax, international tax (with Australian content), law, superannuation, taxation rulings, and tax administration.
Informit: A bibliographic database that indexes and abstracts published material on taxation aspects of international profit shifting and related taxation topics from 1990 to 2003. Source documents are journal articles from over 60 Australian and international journals. Records include legislative references and case citations. Subject coverage includes tax planning, avoidance and evasion, transfer pricing, foreign source income, electronic commerce, and consumption taxes.
Australian Taxation Office: The Legal Database is a collection of legal and policy information. Here you have access to much of the material the Australian Tax Office uses when making decisions, including: Legislation and supporting material, Public Rulings and Determinations, Case Decision Summaries (details of important decisions made by the ATO), ATO Practice Statements (directions to ATO staff on how to apply the laws administered by the Commissioner), Tax related case law.
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