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  • Legal expenses – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about the deductibility of legal expenses. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about legal expenses, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about legal expenses, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about legal expenses includes:

    • the reasons and circumstances leading to you incurring the legal expenses
    • copies of any documentation that detail these circumstances – such as, court documents and solicitor's documents
    • how these expenses are relevant to your gaining or producing of assessable income, for example, the objective you were seeking to achieve by incurring the expenses
    • if you have professional indemnity insurance, whether the expenses will be covered
    • whether you have sought, or will you seek, to recover costs from the other party, and if so, details
    • whether you have paid the legal expenses at issue, and if so, copies of the accounts.

    Next steps:

      Last modified: 11 Jul 2017QC 19066