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Edited version of your written advice
Authorisation Number: 1051447116600
Date of advice: 26 October 2018
Ruling
Subject: Legal expenses
Question
Can you claim legal expenses incurred in the course of employment?
Answer
Yes. Please refer to ATO ID 2001/27 Income Tax Deductions and expenses: Legal expenses in course of employment.
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 employed.
● You were instructed to write a paper.
● You were reprimanded for comments included in the paper.
● You were suspended.
● You sought legal advice.
● You were issued a notice with the allegations.
● You responded to the notice denying the allegations.
● The allegations were withdrawn by your employer.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1