Private ruling: Deductions for legal expenses
Date of advice: 26 September 2018
Published: November 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 regarding your response to allegations of misconduct? | A1: Yes. It is accepted that you incurred legal expenses responding to disciplinary action in connection to your employment.

Relevant facts and circumstances: You were employed. You were accused of misconduct. You sought legal counsel regarding allegations of misconduct at your workplace. You incurred legal costs that were not of a private or domestic nature.

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