Private ruling: Legal expenses
Date of advice: 19 August 2019
Published: October 2019
Ruling period: 1 July 20XX to 30 June 20YY
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for the legal expenses you incurred to defend a criminal charge which occurred during your employment? | A1: Yes. Your legal expenses are deductible, as it is accepted the expense meets the requirements detailed in section 8-1 of the Income Tax Assessment Act 1997 . Further information about legal expenses can be found by searching 'QC 54233' on ato.gov.au


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


You were charged with a criminal offence. | The complainant was a person who was associated with your employment. | You do not have professional indemnity insurance. | You incurred legal fees defending the charge. | The charge was dismissed and you were not awarded any legal costs by the court. | You are currently on unpaid leave from your position. | You are awaiting your accreditation to be reissued so that you can return to work.