Private ruling: Gym membership fees
Published: December 2014
Ruling period: Year ended 30 June 2014
Date scheme commenced: 1 July 2013

Ruling: Q1: Can you claim a deduction for your gym membership fees as a work related expense? | A1: No

Relevant facts and circumstances: You are an employee. You applied for a new job with a physical ability test. You joined a gymnasium to maintain high physical ability so you could meet the entry criteria.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1

Reasons for decision: Summary: Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital nature, private or domestic nature. In your case, we consider your need to pass a fitness test is not an example of where strenuous physical activity is an essential and regular element of performing those duties. Alternatively, the expenses relate to obtaining a new job, distinct from your current role, and are incurred at a point too soon to be related to that new job. It follows a deduction for gymnasium fees, is not available to you.