Lots of taxpayers seem to be able to connect the dots between Club Memberships and their job, and therefore, the earning of wages.
For instance meeting clients on the Golf Course and getting some juicy contracts or ongoing work from that interactions with your client. So you would think that you've spent money on cementing your relationship with clients which leads to more income and hey presto! it should be a Tax Deduction.... well.....
Unfortunately the Tax World doesn't operate that way.
You cannot claim a tax deduction for club membership fees, it is considered a private expense, even if it leads to increased income for you.
Don't forget to track your yearly tax expenses.... use the much praised GoTax Deduction Grabber