Hi there, is it true that personal trainers can not claim gym membership/training as a deduction? How could it be not be relevant to their role as a fitness facilitator?
Healthy regards,
961 views
961 views1 replies
1 replies
961 views
1 replies
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
Hi @Reesejamesw,
That's correct.
Fitness expenses are considered private expenses and therefore aren't claimable as income tax deductions.
Maintaining a certain level of fitness is likely an ideal component in being a personal trainer, however to claim a deduction the following three rules apply:
• you must have spent the money and you weren't reimbursed• the expense must directly relate to earning your income• you must have a record to prove it (usually a receipt).
A personal level of fitness doesn't directly relate to earning an income. The delivery of appropriate fitness training sessions can be provided to clients through acquiring relevant education (for example, attending seminars and completing training courses).
The cost of seminars, conferences, training courses and self-education can be claimed as deductions if they are directly related to your current employment as a fitness or sporting industry employee and they:• maintain or improve the skills and knowledge you need for your current duties• result in or are likely to result in an increase in your income from your current employment.
Generally speaking, gym membership expenses may be covered for very specific fields of employment where strenuous physical activity forms a regular and essential part of the role. Examples include special emergency squads, diving squads, and special operations personnel in the Australian Defence Force. However, it must be demonstrated that the position of employment requires a very high level of fitness to be maintained.
I hope this helps answer your question.
Fitness and Sporting Industry Deductions
Employee guide for work expenses (Gym fees and fitness-related expenses link)
RachATO
All replies
Hi @Reesejamesw,
That's correct.
Fitness expenses are considered private expenses and therefore aren't claimable as income tax deductions.
Maintaining a certain level of fitness is likely an ideal component in being a personal trainer, however to claim a deduction the following three rules apply:
• you must have spent the money and you weren't reimbursed• the expense must directly relate to earning your income• you must have a record to prove it (usually a receipt).
A personal level of fitness doesn't directly relate to earning an income. The delivery of appropriate fitness training sessions can be provided to clients through acquiring relevant education (for example, attending seminars and completing training courses).
The cost of seminars, conferences, training courses and self-education can be claimed as deductions if they are directly related to your current employment as a fitness or sporting industry employee and they:• maintain or improve the skills and knowledge you need for your current duties• result in or are likely to result in an increase in your income from your current employment.
Generally speaking, gym membership expenses may be covered for very specific fields of employment where strenuous physical activity forms a regular and essential part of the role. Examples include special emergency squads, diving squads, and special operations personnel in the Australian Defence Force. However, it must be demonstrated that the position of employment requires a very high level of fitness to be maintained.
I hope this helps answer your question.
Fitness and Sporting Industry Deductions
Employee guide for work expenses (Gym fees and fitness-related expenses link)
RachATO
Featured articles
15 Apr 2026 · 8 min read time
6 Feb 2026 · 4 min read time
24 Aug 2025 · 3 min read time