What is the instant asset write-off threshold for 2025–26?

The threshold is $20,000 per asset for small businesses with an aggregated turnover under $10 million. Each asset under $20,000 can be written off individually, so a fit-out made up of several items can qualify in full. Confirm current rules with the ATO or your accountant.

Does gym equipment qualify for the instant asset write-off?

Yes. Equipment used to run your business, such as punch bags, racks, rigs, gym flooring, mats and boxing rings, is generally a depreciating asset. It must be first used or installed ready for use by June 30, 2026 to be claimed this financial year.

Can I claim multiple assets under $20,000 each?

Yes. The $20,000 limit applies per asset, not per business. A club could claim flooring, bags and a rig separately in the same year, provided each individual asset costs less than $20,000.

What if my order arrives after June 30?

The asset generally needs to be first used or installed ready for use by June 30 to be claimed in this financial year — not just ordered. Order early and check delivery timeframes so the equipment is on-site and in use before the deadline.

Date Posted:17 June 2026

Instant Asset Write-Off 2026:

How to Claim Your Gym Equipment Before June 30

Quick Read By Morgan Sports | ~4 min read | EOFY Instant Asset Write-off

The B2B tax deadline is ticking. If your gym, club, school or studio has been putting off an equipment upgrade, the weeks before June 30 are when that decision pays for itself. The $20,000 Instant Asset Write-Off lets eligible small businesses deduct the full cost of equipment in the year it's first used, instead of depreciating it over many years. It also lines up with our EOFY sale pricing on commercial equipment.

What is the Instant Asset Write-Off?

The Instant Asset Write-Off is an Australian Government incentive that allows small businesses with an aggregated annual turnover of less than $10 million to immediately deduct the business portion of eligible depreciating assets costing less than $20,000 each. For the 2025–26 financial year, the asset must be first used or installed ready for use between July 1, 2025 and June 30, 2026.

The key detail most buyers miss: the $20,000 threshold applies per asset, not in total. A boxing gym refitting its floor could claim the flooring, the heavy bags, the wall brackets and the ring as separate assets, each assessed against the $20,000 limit individually.

Which gym and club equipment qualifies?

Any depreciating asset used in running your business can be eligible. For the facilities we supply, that typically means:

Strength and conditioning equipment: squat racks, barbells, plates and benches for commercial gym floors
Boxing and combat training gear: heavy punch bags, brackets and fixtures and boxing rings
Gym flooring and mats: rubber tiles, jigsaw mats and wall padding installed across training areas
Functional training equipment: rigs, sleds, conditioning gear and storage
Club training equipment: tackle bags, hit shields and coaching aids for sporting clubs

Assets need to be used for business purposes (a commercial gym, PT studio, sporting club, school program or workplace training facility), and only the business-use portion is deductible.

The June 30 deadline: Ordered is not enough

To claim the deduction this financial year, the asset must be first used or installed ready for use by June 30, 2026. An invoice dated June 29 doesn't help if the equipment lands in July. That makes shipping lead time part of your tax planning. Check our shipping information for delivery timeframes to your area, and order with enough buffer for installation.

How to make the write-off go further

Buy at EOFY pricing. Our end-of-financial-year sale is running now, so the price you write off is already discounted.
Register for wholesale pricing. Gyms, clubs and schools can register for a wholesale account for direct B2B pricing with no minimum order.
Split large fit-outs by asset. Because the threshold is per asset, a $35,000 fit-out made of individual items under $20,000 each can still be fully deductible. Our commercial gym fit-out guide covers how to plan this.
Spread the cash flow. Business buyers can use Procuret payment plans to pay over time, while the deduction timing follows first use of the asset - talk to your accountant about how this applies to you.

EOFY equipment checklist for gyms and clubs

Confirm your business is eligible (turnover under $10 million)
List the equipment you need and check each asset is under $20,000
Order early enough for delivery and installation before June 30
Keep tax invoices for every asset
Confirm the claim with your accountant or tax adviser before lodging

Frequently asked questions

What is the instant asset write-off threshold for 2025–26?
- The threshold is $20,000 per asset for small businesses with an aggregated turnover under $10 million. Each asset under $20,000 can be written off individually, so a fit-out made up of several items can qualify in full. Confirm current rules with the ATO or your accountant.
Does gym equipment qualify for the instant asset write-off?
- Yes. Equipment used to run your business, such as punch bags, racks, rigs, gym flooring, mats and boxing rings, is generally a depreciating asset. It must be first used or installed ready for use by June 30, 2026 to be claimed this financial year.
Can I claim multiple assets under $20,000 each?
- Yes. The $20,000 limit applies per asset, not per business. A club could claim flooring, bags and a rig separately in the same year, provided each individual asset costs less than $20,000.
What if my order arrives after June 30?
- The asset generally needs to be first used or installed ready for use by June 30 to be claimed in this financial year - not just ordered. Order early and check delivery timeframes so the equipment is on-site and in use before the deadline.

*Eligibility for tax deductions depends on individual circumstances. This article is general information only, not tax advice. Please consult your accountant or tax adviser, or see the ATO's guidance on the instant asset write-off.*

Ready to lock in your purchase? Browse the EOFY sale, register for wholesale pricing, or contact our team on 02 4257 1105 to confirm stock and delivery before the deadline.

Instant Asset Write-Off 2026: How to Claim Your Gym Equipment Before June 30

Instant Asset Write-Off 2026:

How to Claim Your Gym Equipment Before June 30

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Instant Asset Write-Off 2026: How to Claim Your Gym Equipment Before June 30

Instant Asset Write-Off 2026:

How to Claim Your Gym Equipment Before June 30

Leave a comment

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