Personal Trainers: Small Business Tax Return Guide 2025

Here’s your no-nonsense guide for self-employed Personal Trainers doing their small business tax returns. Everything’s explained in plain English, with a focus on what you can and can’t claim, why, and how to keep the tax office off your back.

What Can You Deduct and Why?

If you spend money to earn your income as a Personal Trainer, it’s probably deductible. The tax office wants to see that the expense is directly related to your business, not your personal life. If you wouldn’t have spent the money if you weren’t running your PT business, you’re on the right track.

Repairs vs Maintenance vs Capital Improvements

• Repairs: Fixing something that’s broken from business use (like repairing a treadmill you use for clients). Deductible in full in the year you pay.

• Maintenance: Keeping your gear in good shape (like servicing your exercise bike or cleaning your gym mats). Also fully tax deductible in the year you pay.

• Initial Repairs: Bought second-hand gym gear and had to fix it up? Sorry, you’ve got to wait. These get added to your asset cost and claimed later.

• Capital Improvements: New squat rack? Full set of dumbbells? Current instant asset write off rules make this an attractive option.

Legal Fees

• Deductible: Drawing up client contracts, chasing unpaid invoices, handling business disputes.

• Not Deductible: Buying or selling your business or equipment? Legal fees here are capital costs, not instant write-offs.

Depreciation: Gym Gear Doesn’t Last Forever

• Gym equipment, tech, phones—you can’t claim the whole lot in one go (unless the instant asset write-off applies).

• Depreciation spreads the cost over the gear’s useful life.

• Keep receipts, purchase dates, and know what’s used for business only.

Equipment & Branding

• Claimable: Weights, resistance bands, mats, cardio machines—if used for biz.

• Partial claim: If it’s used personally too, you must apportion.

• Clothing: Only branded and compulsory wear is tax deductible. Generic shorts and singlets? Nope.

• Logo costs: Slapping your logo on a shirt? That cost is tax deductible.

Car Expenses

Use your car for client visits, park sessions, picking up gear, or gym-hopping? Claim it!

• Cents per kilometre: Quick and easy, capped.

• Logbook method: More accurate—track for 12 weeks and claim business %.

Reminder: Home-to-gym travel isn’t deductible, some "heavy equipment" exclusions can apply.

Cost Base: For When You Sell Up or Shut Down

Think of this as your business receipt book for the tax office:

• What you paid to start or buy the biz

• Equipment and fit-outs

• Legal/accounting fees

• Improvements and upgrades

• Business licences, etc.

Keep every doc—just in case. Hold records for at least 5 years after closing.

Common PT Tax Traps

• Gym membership: Not tax deductible, even if you train clients there.

• Generic gym wear: Not tax deductible unless protective or branded.

• Personal expenses: Can’t sneak those in.

• Mixed use gear: Split the claim by % used for biz.

• Supplements/food: Only tax deductible if travelling overnight.

• Family wages: Must be legit and at market rate.

• Entertainment: Coffee catch-ups with clients? Nice gesture, not a tax deduction.

• Cash jobs: Still taxable. Declare the lot.

Real-Life Examples

• Repair: Fixing your broken treadmill—claim it.

• Maintenance: Servicing your exercise bike—fully tax deductible.

• Capital: New kettlebells—depreciate.

• Legal: Debt collection—deduct it.

• Car: Driving to client session—claim business %.

• Clothes: Branded tops for work—tick. Plain shorts—nope.

10 Common PT Tax Questions

Q1: Can I claim my gym membership?
A: Nope. It’s a personal expense—even if clients tag along.

Q2: Can I claim my runners?
A: Only if they’re protective or branded and compulsory.

Q3: Car expenses for client travel?
A: Yes, but only the business %. Use a logbook or cents/km.

Q4: Website costs?
A: Absolutely—setup, hosting, maintenance are tax deductible.

Q5: Mobile phone bill?
A: Yes, but split it. Only the biz portion counts as a tax deduction.

Q6: Training courses?
A: Yep, if they relate to your work as a PT.

Q7: Food or supplements?
A: Generally no. Unless you’re travelling overnight.

Q8: Mixed-use equipment?
A: Apportion the cost—only claim the business part as a tax deduction.

Q9: Record keeping?
A: Keep every receipt, invoice, and contract. Seriously.

Q10: What if I sell my business or equipment?
A: You may pay tax on profit. Your cost base helps offset that.

Why GoTax is the Fastest & Cheapest Online Tax Return for PTs

At GoTax, we make tax returns simple for self-employed Personal Trainers in Australia. No jargon. No stress. Just a smart online tax return that gets you maximum deductions, fast.

If you want to keep those gains in your bank account and not hand them over to the ATO, get started with the cheapest tax return in town—and have it reviewed by real humans (with abs of knowledge).

Stay on Track with eCashbooks

Need to keep your PT expenses sorted, BAS ready, and receipts from turning into sweat-soaked mush? eCashbooks is your gym bag’s new best friend. It tracks expenses, handles invoices, and helps keep your books in peak condition—all year round.

Get Cracking with that Business Return now

Thinking of starting a PT Business