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Edited version of your written advice
Authorisation Number: 1051432699376
Date of advice: 26 September 2018
Ruling
Subject: Deductions for legal expenses
Question
Are you entitled to a deduction for legal expenses associated with seeking legal representation regarding your response to allegations of misconduct?
Answer
Yes. It is accepted that you incurred legal expenses responding to disciplinary action in connection to your employment.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
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