Tax for Personal Trainers Australia
This page is for personal trainers and fitness professionals who want a clearer picture of ABN income obligations, deductible business expenses, equipment claims, travel rules, and GST registration thresholds.
Quick answer: personal trainers operating under an ABN can generally claim a wide range of business expenses including gym or studio rent, fitness equipment, travel between clients, and certification costs. The key distinction the ATO draws is between private expenses and those with a direct connection to earning your income. If you are an employee rather than a sole trader, different rules apply and your deductions are more limited.
Common personal trainer deductions
Often deductible
- Gym rent, studio hire, or room rental fees for delivering sessions
- Fitness equipment purchases such as resistance bands, dumbbells, mats, and TRX systems
- Travel between client locations during the working day (logbook method or cents-per-km)
- Certification renewal fees, first aid courses, and CPD required to maintain registration
- Professional indemnity and public liability insurance premiums
- Marketing costs including website hosting, business cards, and social media advertising
- Branded uniform items with your business logo
Often non-deductible
- Plain athletic wear without a business logo or occupation-specific branding
- Home-to-first-client or last-client-to-home travel (usually private commuting)
- Your own gym membership used primarily for personal fitness
- Initial qualification costs to become a personal trainer (pre-income earning)
- Food, supplements, and meals for personal consumption
Records personal trainers should keep
- Invoices and receipts for equipment purchases, rent, and insurance
- A logbook or digital record of work-related travel between client locations
- Proof of certification renewal and CPD completion
- GST-related records including tax invoices issued and received if registered
- Business activity statements (BAS) and bank statements showing income and expenses
- Records separating private use from business use for mixed items like phone and vehicle
Start with these calculators
Tax return calculator
Estimate the refund impact of your eligible work-related deductions.
Pay calculator
Check take-home pay for weekly, fortnightly, monthly, or annual income.
GST calculator
Work out GST amounts on invoices and business purchases.
ABN tax calculator
Estimate tax on sole trader or contractor income including Medicare levy.
Personal trainer tax FAQs
Do personal trainers need to register for GST?
You must register for GST once your annual turnover reaches $75,000 or more. Below that threshold, registration is optional. If registered, you charge GST on your services and can claim GST credits on business purchases.
Can personal trainers claim gym rent or studio hire?
Yes, rent or hire fees paid to use gym space, studios, or rooms for client sessions are generally deductible as a business expense when you operate under your own ABN.
Can personal trainers claim travel between clients?
Travel between client locations during the day is generally deductible. The first trip from home and the last trip home are usually treated as private commuting and are not deductible.
Tax Accuracy & Sources
This guide summarises common personal trainer deduction patterns only. Always check whether the expense has a direct connection to earning your income, whether any private element needs apportionment, and whether GST registration obligations apply.
Uses 2025-26 ATO rates.