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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1051419595435

Date of advice: 22 August 2018

Ruling

Subject: Legal expenses

Question

Are you entitled to a deduction for legal expenses you incurred?

Answer

Yes.

It is accepted these legal expenses were incurred in respect of a workplace dispute and therefore deductible.

This ruling applies for the following period:

Year ending 30 June 2018

The scheme commences on:

1 July 2017

Relevant facts and circumstances

You were involved in a workplace dispute with your employer.

You engaged legal representation to assist resolve the dispute thus incurring legal expenses for this representation.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1