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On 14 May 2014 the ATO released an addendum to Taxation Ruling TR 2012/8 which is entitled “Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment”: notice of addendum TR 2012/8A1.

The addendum amends the ruling to improve the terminology used in an example, to ensure there is no confusion in the application of the ruling having regard to current employment and industrial laws.

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