"Not only did this cause considerable harm on the day, resulting in my temporary removal from the arena, but Mr Kyrgios's false allegation was broadcast to, and read by, millions around the world, causing me and my family very substantial damage and distress.
"I am not litigious, but after much consideration, I have concluded that that I have no alternative but to instruct my solicitors Brett Wilson LLP to bring defamation proceedings against Mr Kyrgios in order to clear my name.
"The need to obtain vindication, and to prevent repetition of the allegation, are the only reasons for taking legal action.
"Any damages recovered will be donated to charity. Given the extant claim, I am unable to comment further on the events of the day in question.
"I hope that Mr Kyrgios will reflect on the harm he has caused me and my family and offer a prompt resolution to this matter.
"However, if he is unwilling to do this, I am committed to obtaining vindication in the High Court."
Kyrgios claimed during the third set of his defeat to Novak Djokovic that Ms Palus was putting him off his serve.
"She's distracting me when I'm serving in a Wimbledon final," he told the umpire.
"There's no other bigger occasion, you didn't believe me and then she did it again. It nearly cost me the game.
"Why is she still here? She's drunk out of her mind and speaking to me in the middle of a game. What's acceptable?
"Ok kick her out. I know exactly which one it is. The one in the dress, who looks like she's had about 700 drinks bro."
Ms Palus later said she was trying to support Kyrgios, and that she had only drunk a Pimm's and a glass of rose on what was a hot 29C day in London.
"I wanted to give him support. Maybe I took it too far... but I only had good intentions,' she said.
"It's the temperature for me, I had no hat. I'm really sorry."
Ms Palus was allowed back into the final after a 15-minute break to have some water.
