Tax deduction for Gym fees and fitness-related expenses

Except in very limited circumstances, gym fees and other fitness expenses (such as skipping ropes, weights and other fitness equipment) are private expenses. You cannot claim a deduction for these expenses.

This is the case even if you're required to pass medical examinations and fitness tests to maintain your employment.

Members of the regular Australian Defence Force, police officers and firefighters cannot claim their fitness expenses.

However, there are very limited circumstances where you can claim a deduction if your employment requires an extremely high level of fitness. This means strenuous physical activity is an essential and regular element of your work.

Regardless of your circumstances, you cannot claim a deduction for conventional clothing you use in the course of keeping fit. This includes such things as tracksuits, running or aerobic shoes, socks, T-shirts and shorts.

Example: deductible expense and private expense
Bill is a police academy physical training instructor. He regularly attends a commercial gym to ensure he can perform his duties. Bill's fitness expenses for the year include gym fees and the cost of a tracksuit.

As Bill's ordinary duties require regular strenuous physical activity, he can deduct his gym fees but not the cost of the tracksuit. The tracksuit is conventional clothing, so the expense is private in nature.

If Bill was a general duties police officer, he wouldn't be entitled to claim a deduction for his gym fees. Although he would have to maintain a standard level of fitness, his role wouldn't involve strenuous physical activity. Bill's expenses in these circumstances would be private.