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Tax deductions · Fitness or sporting industry

If you're a fitness or sporting industry employee, it pays to know what you can claim.

Working in the fitness or sporting industry comes with specific work-related deductions. Here's a plain-English guide to what generally counts and what doesn't.

ⓘ General information only — not personal advice. See full disclaimer below.

Before you claim — the three rules

01
You must have spent the money yourself and weren't reimbursed.
02
The expense must directly relate to earning your income.
03
You must have a record — usually a receipt — to prove it.

You can only claim the work-related portion of an expense, not any part that relates to private use.

Car expenses

You may be able to claim

  • ✓The cost of driving between separate jobs on the same day, such as a gym to a second job as a football umpire.
  • ✓The cost of driving to an alternate workplace for the same employer on the same day, such as between training venues or gyms.

You generally can't claim

  • ✕Trips between home and work, even if you live far away or work irregular hours.

Travel expenses

You may be able to claim

  • ✓Travel expenses such as meals, accommodation, fares and incidentals when you travel away from home overnight for work.

You generally can't claim

  • ✕Travel expenses that your employer or another person has paid for or reimbursed.

Tools and equipment

You may be able to claim

  • ✓Tools and equipment used to earn your income, such as exercise equipment, claimed in full if $300 or less or over several years (decline in value) if more than $300.

You generally can't claim

  • ✕Tools and equipment supplied by your employer or another person.

Health and fitness costs

You generally can't claim

  • ✕Gym fees, as these are private.
  • ✕The cost of a program specifically designed to manage weight.
  • ✕Normal food substitutes or foods for special dietary purposes.
  • ✕Vitamins, minerals or sports supplements such as protein shakes.

Clothing expenses and laundry

You may be able to claim

  • ✓Buying, hiring, mending or cleaning uniforms that are unique and distinctive to your job.

You generally can't claim

  • ✕Buying or cleaning conventional or general exercise clothing such as active wear, tracksuits and sports shoes, even if only worn for work.

Self-education expenses

You may be able to claim

  • ✓Self-education that relates directly to your current job.

You generally can't claim

  • ✕Study that only relates generally to your job or helps you get a new job, such as moving from personal trainer to myotherapist.

Other expenses

You may be able to claim

  • ✓Phone and internet usage related to your work.
  • ✓Union and professional association fees.
  • ✓Sunscreen and other sun protection items if your work requires sustained periods in the sun.
Book an appointment →Read the official ATO guide

Last updated 19 June 2026

General information only — not personal tax advice.This guide is based on the Australian Taxation Office's (ATO) occupation and industry specific guidance and is provided by BelairTax as general information only. It is current as at 19 June 2026 and may change as tax laws, ATO positions and individual circumstances change. It does not take into account your particular objectives, financial situation or needs, and it is not personal tax, financial or legal advice. Whether you can claim a deduction depends on your specific circumstances — generally you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must keep a record (usually a receipt) to prove it. Before acting on any information in this guide, you should obtain personal advice from a registered tax agent that is tailored to your individual situation. BelairTax (Registered Tax Agent, TPB Registration No. 75855001) accepts no liability for any loss arising from reliance on this general information. To discuss your circumstances, contact us on (08) 9295 0807 or at office@belairtax.com.au.

Based on Australian Taxation Office material. © Australian Taxation Office for the Commonwealth of Australia. Licensed under CC BY 3.0 AU. This material has been adapted from the original.