How to lodge
To apply for a private ruling about legal expenses:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about legal expenses:
- complete and submit the relevant form
- provide the supporting information listed below.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
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 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.