• Fitness and sporting industry employees – deductions you may be able to claim

    As an employee in the fitness and sporting industry, here are some deductions you can and cannot claim.

    Car expenses

    You can claim the cost of car travel you undertake in the course of performing your duties as an employee.

    You 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
    • there is no public transport available.

    You can claim deductions for your car expenses for travel directly from one work site to the next.

    You can claim deductions for your 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.

    The two methods to work out deductions are:

    • cents per kilometre method
    • logbook method

    See also

    Travel

    You can claim deductions for the cost of travel you undertake in the course of performing your duties as an employee, and 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.

    You cannot claim deductions for the cost of travel for sporting events you attend as a spectator or as a participant unless the travel is undertaken in the course of performing your work duties.

    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.

    End of example

    Clothing

    You cannot claim a deduction for the cost of conventional clothing.

    You 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.

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

    You can claim expenses for the laundering of compulsory uniforms and protective clothing.

    Self-education expenses

    You can claim your 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.

    End of example

    You cannot claim a deduction for a pre-vocational course such as a Certificate III in Fitness.

    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, dumbbells and other exercise equipment.

    You cannot claim deductions for personal use items. 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.

    See also:

    If you are uncertain about how this information applies to your personal situation, phone us on 13 28 61.

      Last modified: 09 Aug 2017QC 19680