Private ruling: Legal expenses
Date of advice: 22 August 2018
Published: October 2018
Ruling period: Year ending 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you entitled to a deduction for legal expenses you incurred? | A1: Yes. It is accepted these legal expenses were incurred in respect of a workplace dispute and therefore deductible.

Relevant facts and circumstances: You were involved in a workplace dispute with your employer. You engaged legal representation to assist resolve the dispute thus incurring legal expenses for this representation.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1