Shell Treated these are long taxable lump sum. It went through court.. Went to the court of appeall. They said it was taxable as income. The payment were taxable. This is because it wasnt a reimbursement, it was an actual costs. The way we interpret these day ie - if we have to move from wgn to auckland and employer provide with cost that is fine as long they are actual costs incurred. That is taxable income. But if lost money on your house and your employer compensated you for you that is taxable as income. Unless it is reimbursement of the actual costs then it is income. Legal fees incurred in the move then that is the actual cost of the move. Anything that is considered to be a loss is going to be taxable if there is a payment made to compensated for the loss. Certain transport costs - the basic position with transport is that the costs of travelling to work is a private expense and if reimbursed for that, that is taxable. Your job is to get yourself to work. However there are additional transport cost that can be reimbursed and not be taxable. There are few treated as exempt. This is outlined in legislation. It tend to be mostly around who work at odd hours work in unusual location and might not have any access to transport due to time or location of where they work Legislation say if you work at unusual time ( middle of night - not feasible for employer to pay for you to get to work, have to carry a lot of requirement to work, that is excluded under cw18