Fitness expenses will be deductible if employees need an abnormal level of fitness to perform their job. Typically, this applies to only professional sportspeople, physical training instructors with the Defence Force & Police Force, firefighters, and special forces personal.
1. Determine whether the employee requires above normal (extreme) levels of fitness to perform their job
2. Document the reasons why.
3. Keep receipts for any fitness expenses incurred - Gym fees, training fees, fitness equipment.