An "on-site" Health and Fitness program is a valid tax deductible expense under section 8 - 1 of the Income Tax Assessment Act 1997, being an expense incurred by way of the provision of a staff amenity, i.e. the health and fitness of employees are enhanced, thus assisting with the derivation of income.

The provision of this amenity/service is exempt from fringe Benefit tax and therefore the net cost to the corporation would be approximately 65% of the outlay. in the case of a partnership the net cost could be as low as 50% of the outlay.

On the other hand, if a Corporation sends a small group (e.g. 6-10 employees) to a fitness program for the purpose of health and fitness, it may be conceived to be a reasonable tax deductable expense. These benefits may be available to organisations using the services of ACFG as a government accredited company.

ACFG advises that accountant’s advice be sought as to whether tax has to be paid due to any fringe benefit gained through participation.