Private ruling: Legal expenses
Date of advice: 24 October 2018
Published: January 2019
Ruling period: Year ending 30 June 20XX | Year ending 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 bullying 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 bullied and harassed over a number of years in the workplace. You engaged legal counsel. You incurred legal expenses directly related to your income and earning capacity. The harassment in the workplace has not yet been resolved. Your lawyers are continuing to resolve the matter.

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