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Edited version of your written advice
Authorisation Number: 1012737464950
Ruling
Subject: Gym membership fees
Question:
Can you claim a deduction for your gym membership fees as a work related expense?
Answer:
No
This ruling applies for the following period:
Year ended 30 June 2014
The scheme commences on:
1 July 2013
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
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.