Brilliant Protein Pty Ltd was sued in April 2019 because a customer claimed that the marketing of a range of the protein powder was inaccurate. As of 30 June 2019, the lawyers advise that it appears remote that Brilliant Protein will be found liable.

At 30 June 2020, its lawyers advise that, owing to developments in the case, it is probable that they will be found liable.

Required:

For the year ended 30 June 2019, how should Brilliant Protein account for this item in its accounts?

For the year ended 30 June 2020, how should Brilliant Protein account for this item in its accounts?

Provide detailed reasons based on the requirements of AASB 137 Provisions, Contingent Liabilities and Contingent Assets.