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Fitness Industry – Claiming Work-Related Expenses

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Personal-TrainingThis summary outlines some of the deductions a fitness professional can and cannot claim as an employee in the fitness and sporting industry.

 

Car expenses

A fitness professional cannot claim deductions for your car expenses from home to work even if:

  • you work outside normal business hours, for example, shift work or overtime
  • you are on call
  • you did minor work-related tasks on the way to work or home
  • you travel between home and work more than once a day, or
  • there is no public transport available.

Fitness professionals can claim deductions for car expenses for travel directly from one work site to the next.
Fitness professionals can claim deductions for car expenses from home to work if you carry bulky equipment that you are required to use at work, as long as there is no secure area provided to leave them on site.
There are two methods of calculating deductions for your car expenses:

  • cents per kilometre
  • and, logbook.

Travel
Fitness professionals can claim deductions for the cost of travel to work-related conferences and seminars. You may need to keep a travel diary where your travel is for six or more consecutive nights.
Fitness professionals cannot claim deductions for the cost of travel for sporting events you attend as a spectator or as a participant if the event is not sufficiently connected with your income earning activities.

Example
An aerobics instructor cannot claim deductions for their travel costs to a fun run. They can claim deductions for their travel costs to competitions where the prizes won would be part of their income, or where they were coaching students.

Clothing
Fitness professionals cannot claim a deduction for the cost of conventional clothing.

Fitness professionals cannot claim a deduction for general exercise clothing which is considered to be part of ‘conventional clothing’. This includes track suits, shorts, tank tops, running shoes, sweat socks, arm bands, head bands, t-shirts and other such items.

Fitness professionals can claim the cost of clothing that forms part of a compulsory uniform and is required to be worn while on duty.

Fitness professionals can claim expenses for laundering of compulsory uniforms and protective clothing.
Self-education expenses
Fitness professionals can claim education expenses at university or TAFE if they relate to your current work and are not reimbursed.

Example
Dana is studying Bachelor of Health Science while working as a receptionist for a sports clinic. She is offered a new position assisting a sports therapist on an understanding that she will continue her studies. Dana cannot claim her study expenses while employed as a receptionist. She can claim her study expenses while employed as an assistant sports therapist.

Other work-related expenses
You can claim an immediate deduction for equipment that you use for your work and where the cost does not exceed $300.
If the equipment cost more than $300, you can claim a deduction for the decline in value. The Guide to depreciating assets can help you with calculating the decline in value. Examples may include training mats, weights and dumbbells and other exercise equipment.
You cannot claim any deduction for a personal use item. If you use an item partly during your employment and partly for personal use, you must limit your claim to the work-related portion.
You can claim the cost of sun-protective items if your employment requires you to perform your duties outdoors.

To find hot how to keep proper records read the Taxwise Australia article on Record Keeping.

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Warren Kruger

Specialist Tax Consultant - “Helping YOU Pay The Correct Tax And Not A Penny More”. My story starts on Christmas Eve, back in 1983 in South Africa.

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