What legal fees are not deductible?

What legal fees are not deductible in Australia for tax purposes under ATO rules, generally legal fees for private and domestic matters, capital matters and non-income producing are not deductible, while legal fees for income producing are deductible. Legal fees not deductible include private family law fees for divorce $5K to $15K, property settlement $10K to $30K and child custody, as private and domestic, not deductible. Legal fees for buying and selling property, conveyancing $1,000 to $2,500 and capital gains, as capital matter, not deductible immediately but may be included in cost base for CGT $500K property. Legal fees for defending criminal charges, traffic offences and personal matters not deductible. Legal fees for initial purchase of investment property $1,000 to $2,000 conveyancing not deductible as capital, but included in cost base. Legal fees for incorporation and initial business structure not deductible as capital. In contrast, deductible legal fees include legal fees for employment dispute $5K to $10K if related to income, debt recovery for rent $10K default $2K legal, lease preparation for rental property $500 to $1,000, and business contract dispute $10K if income producing, deductible under Section 8-1 ITAA 1997 if incurred in gaining assessable income. So legal fees not deductible are private family law $5K to $15K divorce, capital conveyancing $1K to $2.5K for buying property, criminal defence and personal matters, as private and capital, not deductible, while income producing legal fees for rent recovery and business contracts deductible.