TR 2000/5 - Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements

What this Ruling is about Class of person/arrangement 1. This Ruling sets out the Commissioner's view of the application of section 8-1 of the Income Tax Assessment Act 1997 ('the Act') to costs incurred by employees and employers in preparing and administering employment agreements. An employment agreement is a reference to an agreement between an employee and...