Private ruling: Legal expenses
Date of advice: 12 October 2018
Published: December 2018
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for legal expenses associated with seeking legal representation to attempt to resolve a workplace issue? | A1: Yes. It is accepted that you incurred legal expenses to restore the conditions and environment of your workplace.

Relevant facts and circumstances: You were employed. Your job security was threatened and your supervisor acted in a hostile manner towards you. You hired legal counsel. You incurred legal expenses.

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