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

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Taxation Ruling TR 2012/7 Income tax: capital allowances: treatment of open pit mine site improvements

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Taxation Ruling TR 2012/6 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

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Taxation Ruling TR 2012/5 Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

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Taxation Ruling TR 2012/4 Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an ‘arrangement’ for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997.

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Taxation Ruling TR 2012/3 Income tax: taxation of financial arrangements – application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

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Taxation Ruling TR 2012/1 Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

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