Legal Services Expenditure Paragraph 11.1(ba) of the Legal Services Directions 2017 requires that, by 30 October each year, entities make publicly available records of the legal services expenditure for the previous financial year. The Australian Research Council’s total legal services expenditure (on an accruals basis, GST exclusive) was: Financial year Total External Internal 2024-25 $946,458 $639,318 $307,140 2023-24 $497,121 $136,297 $360,824 2022-23 $369,309 $134,187 $235,122