TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment

What this Ruling is about 1. This Ruling is about whether or not amounts received to reimburse legal costs incurred in disputes concerning termination of employment are included in assessable income either:•because they form part of an employment termination payment (ETP) within the meaning of section 82-130 of the Income Tax Assessment Act 1997 (ITAA 1997); or•as an assessable...