For employed personal trainers, gym instructors, and fitness industry staff. A personal gym membership used for your own fitness is not deductible even though it's an odd exception in this line of work.
Compulsory branded fitness attire
Attire that is compulsory/branded by the employer.
Client session equipment
Specific fitness equipment used to deliver client sessions (not general personal training gear).
First aid/CPR certification
Certification required for the role.
Sun protection
Sunscreen/sunglasses/hats for outdoor sessions.
Professional development
Certifications relevant to your current specialisation.
People in this occupation often forget to claim these — check they apply to you.
Personal gym membership used for your own general fitness
Ordinary activewear with no branding
Home-to-gym commuting
Receipt — Certification renewal receipts
Receipt — Equipment purchase receipts
General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.