Removal and relocation expenses
You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Repairs to tools and equipment
You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
You can claim a deduction for self-education expenses if it directly relates to your employment as a fitness or sporting industry employee and at the time you incur the expense it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
You can’t claim a deduction if at the time that the self-education expense was incurred it either:
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
If your self-education expenses are deductible, you can claim expenses such as course fees, student and amenities fees, textbooks, academic journals and stationery expenses. You will also be able to claim a deduction for the decline in value of any depreciating assets which cost more than $300 that you use for your work-related study.
If you study from home, you may also be able to claim work from home running expenses, but not occupancy expenses.
You can't claim a deduction for the repayments you make on your study or training support loan. Study and training support loans include:
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL) (formerly Trade Support Loans (TSL))
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
While course fees may be deductible, fees you incur under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP) scheme are not deductible.
Example: study directly relevant to employment
Ariel is a personal fitness instructor in a gym. She is undertaking an extension of this training so that she can run small group fitness sessions as part of her role.
Ariel incurs $1,800 on course fees and $300 on textbooks.
Ariel is eligible to claim a deduction for her study expenses because her study is improving her skills as a fitness instructor and is relevant to her employment.
.
Ariel can claim a deduction of $2,100 ($1,800 + $300) for her self-education expenses.
End of example
Example: self-education expenses
Dana is studying a Bachelor of Health Science while working as a receptionist for a sports clinic. Part way through completing the course, she is offered a new position assisting a sports therapist on the understanding that she will continue her studies.
Dana can't claim the expenses she incurs for the Bachelor of Health Science while she is employed as a receptionist. These expenses are incurred to enable her to get employment and don't improve of maintain the knowledge she requires to be a receptionist.
Dana can claim the expenses she incurs for the Bachelor of Health Science while she is working as an assistant sports therapist because the course allows her to improve and maintain the skills and knowledge she requires for that employment.
End of example
Example: self-education expenses not deductible
Geoff is a sports massage therapist. Geoff would like to progress his career and is studying a Bachelor in Physiotherapy.
As this course is only related in a general way to Geoff's current employment and the course is designed to lead to a new income-earning activity, he can't claim a deduction for the cost associated with undertaking the course.
End of exampleSeminars, conferences and training courses
You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as a fitness and sporting industry employee.
The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion of the expenses. For example, you add a holiday of one week to a training course that runs for one week.
Example: training course not deductible
Sally is a sports massage therapist. Her employer requests that she take a 2-day dry-needling course to increase her knowledge base. Her employer pays for her to attend the course.
The course improves Sally's knowledge and skills, but Sally can't claim a deduction as she did not incur any expenses for attending the course.
End of exampleSunglasses, sunhats and sunscreens
You can claim a deduction for the work-related use of sunglasses, sunhats and sunscreen lotions if you:
- must work in the sun for extended periods
- use these items to protect yourself from the real and likely risk of illness or injury while at work.
This includes prescription sunglasses and anti-glare glasses.
You can only claim a deduction for the work-related use of the products if you also wear them for private purposes.
For more fitness and sporting industry employees' expenses, see:
- Fitness and sporting industry expenses A–G
- Fitness and sporting industry expenses H–P
- Fitness and sporting industry expenses T–W