Tax Deductions for Fitness and Sporting Industry
If you're working as a fitness and sporting industry, there are 32 categories of work-related expenses you may be able to claim. Below you'll find every deduction the ATO lists for your occupation — in plain English.
This guide covers 32 deduction categories with 264+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
32
Specific Items
264
Income Types
0
Work-Related Deductions (32)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all income you receive during the income year as an employee in the fitness and sporting industry in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or payment summary will show all your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, a work uniform
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, broken shift allowance
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- from the gym to sessions with clients
- from the gym to a training facility for skills training.
- The following table sets out allowances you may receive and when you can claim a deduction.
- Allowance types, reason for the allowance and if you can claim a deduction
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous, or for industry peculiarities
- Broken shift allowance
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Janelle is the manager of a fitness centre. Janelle's employer pays her a weekly supervisor allowance for performing the duties of a manager.
- The allowance is shown on her income statement at the end of the income year.
- Janelle must include the supervisor allowance as income in her tax return.
- Janelle can't claim a deduction because she doesn't incur any expenses. The allowance compensates her for the additional duties she takes on as the manager of the centre. It is not to help pay for work-related expenses that Janelle might incur.
- Bronwyn works as a personal trainer at a gym. She generally meets clients at the gym for their sessions but she also meets them at or near where they live. During the income year, Bronwyn uses her own vehicle to travel:
- Bronwyn's employer pays her 95c per kilometre when she uses her car for work purposes.
- At the end of the year, her income statement shows she was paid an allowance of $304 for using her car for work (320 kms × $0.95 = $304).
- Bronwyn must include the car allowance as income in her tax return.
- Bronwyn can claim a deduction for the cost of using her car for work purposes. She can't claim the amount of the allowance she receives. Bronwyn must calculate the amount of the deduction using the records she keeps whenever she uses her own car for work purposes.
- In the past year Bronwyn has kept a record of the work trips she did using her own car, but she doesn't keep a logbook. Her records show she travels 320 kms for work purposes.
- As Bronwyn has not kept a logbook, she uses the cents per kilometre method to claim a deduction. The cents per kilometre method rate for the 2024–25 income year is 88c per kilometre.
- Bronwyn claims a deduction of $282. Bronwyn calculates her deduction as 320 kms × $0.88 = $282.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for them.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for the items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from the gym you work in to your second job as an umpire
- to and from an alternative workplace for the same employer on the same day – for example, you meet with a personal training client at a different venue or gym
- from home to an alternative workplace – for example, travelling from home to a training venue for work-related training.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
Example: shifting places of work
- from home to his first client of the day
- between each client
- home at the end of the day.
Example: home to regular place of work
- Dylan is a football operations manager for a large club. Dylan's employer provides him with an office to work from at the football fields where competitions are played. When he is on duty, he travels to his office at the football fields.
- Dylan can't claim a deduction for cost of travelling from his home to his office. His travel is to his regular place of work and is a private expense.
Example: home to alternative place of work
- Jennie works as a dance studio manager. Jennie's office is at the dance studio. When one of the dance groups from the studio is performing in a competition, Jennie must attend with the group to register them and deal with any last-minute issues that arise. Jennie travels directly from her home to the competition venue.
- Jennie can claim a deduction for the expenses she incurs when she travels from her home directly to the competition venue. The competition venue is an alternative place of work.
- Jennie can't claim a deduction for the expenses she incurs when she travels between her home and the dance studio. This is travel between her home and her regular place of work and is private in nature.
Child care
- You can't claim a deduction for the cost of child care (including school holidays and before and after school care) when you’re working. It’s a private expense, and the expenses have no direct connection to earning your income.
Clothing and uniform expenses (including footwear)
- protective clothing – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots, fire-resistant clothing or boiler suits that protect conventional clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks and closed shoes.
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either you as an employee working for a particular employer
- the products or services your employer provides
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing.
Example: compulsory uniform with logo
- distinctive items with the employer's logo
- compulsory for him to wear at work.
- Mike is a gym instructor. He has to wear t-shirts his employer provides with the company logo embroidered on them. As part of his uniform, he also has to wear black shorts and sports shoes.
- Mike can't claim a deduction for the cost of the t-shirts as his employer provides these at no cost to all employees. He also can't claim the cost of buying his black shorts or sports shoes, even though his employer requires him to wear these, because they are plain, everyday clothing and footwear.
- However Mike can claim a deduction for the cost of laundering the t-shirts as they are:
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events as a spectator
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Example: entertainment costs you can't claim
- Rachael attends a social drinks night organised by the owners of the gym she is employed at. She is expected to attend these events to network with gym members.
- Rachel can't claim a deduction for the cost of any drinks or food she buys during the evening.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- You can claim a deduction for the cost of first aid training courses if you are both:
- You can’t claim a deduction if your employer pays for or reimburses you for the cost of the course.
Fitness expenses
- gym fees and conventional clothing worn at the gym (including tracksuits, running or aerobic shoes, socks, sporting shirts or shorts)
- the cost of a program specifically designed to manage weight
- the cost of normal food substitutes or the cost of food for special dietary purposes
- the cost of vitamins, minerals or sports supplements, such as protein shakes.
Glasses, contact lenses and anti-glare glasses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working. These are private expenses.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working as a fitness and sporting industry employee. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You can only claim a deduction for the work-related use of the item.
Example: deduction for sunglasses
- Jermayne is a tennis coach at a tennis club. The courts are all outdoor courts. When Jermayne is conducting lessons, he wears sunglasses to protect his eyes from glare and sun damage. Jermayne leaves the sunglasses in his locker for work so he doesn't use them for private purposes.
- Jermayne can claim a deduction for the cost of sunglasses he purchases to wear at work. As he spends prolonged periods in the sun while he is carrying out his duties, the sunglasses protect his eye from the real and likely risk of sun damage and glare.
Grooming expenses
- you receive an allowance for grooming
- your employer may expect you to be well groomed when at work.
- Fitness and sporting industry expenses H–P
- Fitness and sporting industry expenses R–S
- Fitness and sporting industry expenses T–W
Hiring tools and equipment
- You can claim the cost of hiring tools and equipment that you use for carrying out your employment duties. However, if you also use the tools and equipment you have hired for private purposes, you can only claim a deduction for your work-related use.
Laundry and maintenance
- protective (for example, a hi-vis jacket)
- occupation specific and not a conventional, everyday piece of clothing such as sports gear
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains clothing you wear at work from one of the categories above
- 50c per load if you mix personal items with work clothing from one of the categories above.
Example: laundering a compulsory uniform with conventional clothes
- distinctive items with the employer's logo
- compulsory for her to wear at work.
- Lauren is a personal trainer with a professional netball team. Her employer provides her with polo shirts embroidered with the team’s name and logo. She must wear these shirts to all team training sessions and events.
- Lauren buys plain black exercise pants and business pants to wear with the polo-shirts.
- Lauren can claim the cost of laundering the shirts she is provided as they are:
- She can't claim the costs to buy or launder the exercise and business pants as they are conventional in nature, even though she only wears them to work.
- Lauren washes her work shirts 3 times per week in a washing load with her other clothes. Lauren works for 30 weeks during the financial year and applies a reasonable basis to calculate her claim as follows:
- 3 washes per week × $0.50 per load × 30 weeks of the year = $45
Example: laundering conventional clothing – not deductible
- Sam is a receptionist and general administration officer at the gym. His employer doesn't provide a uniform but requires staff to wear neat activewear to work.
- Sam buys his own activewear for work.
- Even though his employer requires him to wear them to work, Sam can't claim a deduction for the cost of buying or laundering the activewear. These are conventional clothes.
Massage expenses
- You can’t claim a deduction for the cost of massage or other alternative therapies, these are private expenses.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim a deduction for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Music streaming services, CDs, audio books or podcasts
- You can't claim a deduction for the cost of music streaming services, CDs, audio books, podcasts or devices that you listen to at work. Even if they're used to keep you motivated or occupied at work, these items aren't essential to earning your income. They are private expenses.
- You may be able claim a deduction for the cost of music you stream or CDs you purchase for use in carrying out your employment duties. For example, if you run an exercise class and you are required to provide your own music. However, if you pay for a streaming service which you mainly use when you are not carrying out your employment duties, any work-related use will be incidental and you will not be entitled to a deduction for any part of the cost.
Newspapers and other news services, magazines and professional publications
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature.
- The cost of newspapers, other news services and magazines are generally private expenses and not deductible.
- You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper or magazine if you can show:
- If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.
Example: deduction for work-related magazine
- Gregory is an employee dietician. He works with various professional sporting teams. Gregory subscribes to the Nutrition & Dietetics journal to keep up to date on the latest research in nutrition.
- Gregory can claim a deduction for the cost of his subscription as there is direct connection between the content and his specific work duties.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, agreement or an award
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to reasonable amount, you don’t have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
- you spent the money
- how you work out your claim.
Example: deduction for overtime meals
- Carl is a gym instructor. 30 times during the income year Carl works overtime after completing his normal 8-hour shift. He receives an overtime meal break and overtime meal allowance of $12.50 under the award each time this occurs.
- Carl generally buys and eats a meal costing $15 during overtime which is less than the reasonable amount for the relevant year. Carl's income statement shows the overtime meal allowances as a separate allowance totalling $375. That is, 30 overtime shifts × $12.50.
- In his tax return, Carl includes the allowance as income and claims a deduction. He works out his deduction as:
- $15 × 30 overtime shifts = $450.
- That is the actual amount he spent on overtime meals which he multiplies by the number of overtime shifts.
- As the amount Carl spent on his meals is less than the reasonable amount, Carl doesn't have to keep receipts. However, if asked, Carl will have to show that he spent the $450 on overtime meals and how he worked out his claim.
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. This is a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking fees
- Spencer is a fitness coach and drives his own car to work each day. He pays to park in the secure parking centre next to the fitness centre where he works.
- Once a month Spencer drives his car to a training facility to train new fitness instructors, which is one of his duties as a fitness coach. He pays for parking and isn't reimbursed by his employer.
- Spencer can't claim the cost he incurs parking at his regular place of work each day. However, he can claim his parking at the training facility as he incurs this expense on a work-related trip.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- Ralph uses his mobile phone for work purposes. He is on a set plan of $49 a month.
- He receives an itemised account from his phone provider each month that includes details of his individual phone calls.
- At least once a year, Ralph prints out his account and highlights the work-related phone calls he made. He makes notes on his account for the first month about who he is phoning for work – for example, his manager and his clients.
- Out of the 300 phone calls he has made in a 4-week period, Ralph works out that 120 (40%) of the individual phone call expenses billed to him are for work and applies that percentage to his monthly plan amount ($49 a month).
- Ralph calculates his work use percentage for phone calls as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for calls
- 120 ÷ 300 = 0.40 (that is 40%)
- Ralph can claim 40% of the total bill of $49 for each month for work purposes, calculated as:
- $49 × 0.40 = $19.60
- As Ralph was only at work for 46 weeks of the year (10.6 months), he works out his work-related mobile phone expense deduction as follows:
- 10.6 months × $19.60 = $207.76
Example: work and private use
- Fitness and sporting industry expenses A–G
- Fitness and sporting industry expenses R–S
- Fitness and sporting industry expenses T–W
Removal and relocation expenses
- You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Example: relocating due to transfer
- Remy is a fitness instructor at a gym located in Brisbane. However, his employer relocates him to the Rockhampton gym.
- Remy can't claim a deduction for his relocation costs, rent or other living expenses.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: study directly relevant to employment
- Ariel is a personal fitness instructor in a gym. She is undertaking an extension of this training so that she can run small group fitness sessions as part of her role.
- Ariel incurs self-education expenses of $1,800 on course fees and $300 on textbooks.
- Ariel is eligible to claim a deduction for her study expenses because her study is improving her skills as a fitness instructor and is relevant to her employment.
- Ariel can claim a deduction of $2,100 ($1,800 + $300) for her self-education expenses.
Example: self-education expenses
- Dana is studying a Bachelor of Health Science while working as a receptionist for a sports clinic. Part way through completing the course, she is offered a new position assisting a sports therapist on the understanding that she will continue her studies.
- Dana can't claim the expenses she incurs for the Bachelor of Health Science while she is employed as a receptionist. These expenses are incurred to enable her to get employment and don't improve of maintain the knowledge she requires to be a receptionist.
- Dana can claim the expenses she incurs for the Bachelor of Health Science while she is working as an assistant sports therapist because the course allows her to improve and maintain the skills and knowledge she requires for that employment.
Example: self-education expenses not deductible
- Geoff is a sports massage therapist. Geoff would like to progress his career and is studying a Bachelor in Physiotherapy.
- As this course is only related in a general way to Geoff's current employment and the course is designed to lead to a new income-earning activity, he can't claim a deduction for the cost associated with undertaking the course.
Seminars, conferences and training courses
- You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as a fitness and sporting industry employee.
- The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course, for example you add a holiday of one week to a training course that runs for one week, you can only claim the work-related portion of the expenses.
Example: training course not deductible
- Sally is a sports massage therapist. Her employer requests that she undertakes a 2-day dry-needling course to increase her knowledge base. Her employer pays for her to attend the course.
- The course improves Sally's knowledge and skills, but Sally can't claim a deduction as she did not incur any expenses for attending the course.
Sunglasses, sunhats and sunscreens
- must work in the sun for extended periods
- use these items to protect yourself from the real and likely risk of illness or injury while at work.
- Fitness and sporting industry expenses A–G
- Fitness and sporting industry expenses H–P
- Fitness and sporting industry expenses T–W
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.
- You can’t claim a deduction for transport expenses you incur to travel between home and your regular place of work, these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300
- it's not identical, or substantially identical to, other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300
- is identical, or substantially identical to, other items that together cost more than $300.
Example: tool and equipment costing $300 or less
- the equipment cost $300 or less and doesn't form part of a set
- he requires the equipment to perform his work-related duties
- he only uses these items at work.
Example: tools and equipment for work purposes
- incurs the cost
- only uses charts and posters for her income-producing activities
- has a record of the expenses.
Travel expenses
- travel for work
- sleep away from your home overnight in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides
- your employer or a third party reimburses you for any costs you incur.
- you were away overnight
- you have spent the money
- the travel directly relates to earning your employment income
- how you work out your claim.
- the travel allowance is not shown on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidental expenses (if applicable).
- you received a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: travel expenses with allowance
- actually incurs the meal expenses
- reports the allowance as income in her tax return.
- Rebecca is a fitness coach for a professional basketball team. When the team travels interstate for a game, Rebecca travels with them. Depending on the location and time of the game, the team either travels the night before the game and returns the following day after the game or travels and returns on the same day of the game.
- When she travels overnight for work, Rebecca's employer pays for her flights and accommodation and provides a travel allowance for her breakfast, lunch and dinner.
- When she travels for the day, Rebecca's employer pays for her flights and pays her a part-day travel allowance for meals.
- Rebecca can't claim the cost of her flights or accommodation as she didn't incur these expenses.
- Rebecca can claim a deduction for the cost of the meals she purchases when she travels overnight for work. However, Rebecca can't claim a deduction when she travels and returns on the same day of the game. These expenses are private.
- If Rebecca spends less than the reasonable amount on her meals when she travels overnight with the team, she isn't required to keep receipts. She can claim a deduction up to the Commissioner’s reasonable amount for breakfast, lunch and dinner so long as she:
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.
Watches and smart watches
- You can't claim a deduction for the cost of buying or maintaining watches or smart watches , even if you require one as part of your job. This is a private expense.
- However, you can claim a deduction if your watch has special characteristics that you use for a work-related purpose. For example, a nurse's fob watch.
- If the watch cost more than $300, you can claim a deduction for its decline in value over the effective life.
- You can claim a deduction for the cost of repairs, batteries and watchbands for special watches. You only claim a deduction for the amount you use the item at work if you also wear it for private purposes.
- Similar to ordinary watches, a smart watch (that connects to a phone or other device to provide notifications, apps and GPS, for example) is a private expense and not deductible under ordinary circumstances.
- However, if you require some of the smart watch's functions as an essential part of your employment activities you may be able to claim a deduction for the expenses related to your work-related use of the smart watch. In order to show your work-related use of the watch, you will need to keep a diary or similar record of your use of the device for a representative period.
Example: smart watch not deductible
- Dan is a personal trainer who mainly trains his clients one-on-one. As part of his role, he tracks his clients' progress including reps and weights used. Dan's employer provides him with a device and a program for recording these details. The device provided by Dan's employer doesn't allow him to check his messages while he is working so he buys a smart watch. He receives both private and work-related messages through the smart watch.
- Dan can't claim a deduction for the smart watch because his employer has provided him with the necessary tools to fulfil his work functions. The ability to check messages on his phone during work with his watch is not part of his employment duties.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required for the method you choose.
- coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
- costs that relate to your children's education, for example, iPads, desks, subscriptions for online learning
- expenses your employer pays for or reimburses you for, including setting up your home office
- the decline in value of items provided to you by your employer – for example, a laptop or a phone.
- PS LA 2001/6 Verification approaches for electronic device usage expenses
- TR 93/30 Income tax: deductions for home office expenses
- PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
- Fitness and sporting industry expenses A–G
- Fitness and sporting industry expenses H–P
- Fitness and sporting industry expenses R–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Fitness and Sporting Industry
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits fitness and sporting industry claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming expenses reimbursed by your employer
Fix: If your employer already paid you back, you can't also claim a deduction. Check your pay slips.
Not keeping receipts for claims over $300
Fix: You must have records for all deductions over $300. Bank/credit card statements alone aren't enough — keep the actual receipts.
Claiming private expenses as work-related
Fix: Only expenses directly related to earning your income are deductible. Personal items worn or used at work don't count.
🔍 ATO Audit Flags
Deductions significantly above average for your occupation
The ATO publishes benchmarks. If your claims are well above the norm, expect a 'please explain'.
Claiming the same expense twice (e.g., WFH and office supplies)
The ATO's data matching catches double-dips. Make sure each expense is claimed once.
Data sourced from the Australian Taxation Office — Fitness and Sporting Industry Guide. Last updated: 2026-03-14.