GST is the part of running a PT business that nobody mentions at the certification course. Here is how it works for a sole-trader trainer, in plain words. It is general information to help you ask your accountant the right questions, not tax advice; the rules are the ATO's, and your situation is yours.
Do you have to register?
You must register for GST once your GST turnover reaches $75,000 in a 12-month period, or when you expect it to in the coming 12 months. GST turnover is roughly your gross business income before expenses, not your profit. Below that figure registration is optional.
If you are a newer trainer earning, say, $50,000 a year from sessions, you are not required to register. Some trainers register anyway so they can claim the GST back on purchases; most do not, because it adds 10% to their prices or takes 10% off their margin. Talk it through with an accountant before you cross the line, because once you are over $75,000 you have 21 days to register.
You need an ABN either way. Registering for GST is done against your ABN.
What you charge once registered
Personal training is a taxable supply, so once registered you charge 10% GST on your sessions, packs and subscriptions. A $100 session becomes $110, or you keep the price at $100 and treat $9.09 of it as GST. Either way, the price you advertise to consumers should be the total they pay, GST included.
Every payment you collect then contains a GST component you are holding for the ATO. If a client pays $880 for a pack, $80 of that is GST on sales.
What you can claim
Registered trainers claim back the GST paid on business purchases, called GST credits or input tax credits. Typical PT purchases that carry GST:
- Gym rent or floor fees, if the gym charges GST.
- Equipment: kettlebells, bands, a bench for the garage studio.
- Software subscriptions, including your coaching platform if it charges GST.
- Insurance, marketing, courses and certifications.
- The business share of fuel and vehicle costs for a mobile trainer.
Not everything carries GST. Bank fees are input-taxed, some basic food is GST-free, and an overseas software subscription may charge no GST at all. You can only claim the GST that was actually charged, so the tax code on each expense matters.
For purchases over $82.50 including GST, you need a tax invoice to claim the credit. Keep the receipt.
The BAS
Once registered you lodge a Business Activity Statement, usually every quarter. For GST it comes down to two numbers:
| Example quarter | |
|---|---|
| GST on sales (what you collected) | $2,400 |
| GST on purchases (what you paid) | $650 |
| Net GST to pay the ATO | $1,750 |
If you paid more GST than you collected in a quarter, for example after buying equipment, the ATO refunds the difference.
The quarters end 30 September, 31 December, 31 March and 30 June, with the BAS generally due about four weeks after each. Your accountant or BAS agent gets extra time if they lodge for you.
Keeping the records without the shoebox
The whole thing is easy if two numbers are ready at the end of each quarter: GST collected and GST paid. The first comes from your payment records. The second needs every expense logged with its tax code and the receipt attached, which is the part that goes wrong when receipts live in a glovebox.
TrainerStack's expenses page is built for this: each expense gets an Australian tax code (GST 10%, GST-free, input-taxed or no GST), the GST is split out on the line, the receipt is attached, and the quarter exports as a CSV with totals per category for your accountant. There is a free GST calculator if you just need to split an amount.
Frequently asked questions
Do personal trainers have to charge GST?
Only if they are registered for GST. Registration is compulsory once your GST turnover reaches $75,000 in a 12-month period, and optional below that. Once registered, personal training sessions attract 10% GST.
Is personal training GST-free like some health services?
No. Personal training is a taxable supply. The GST-free health services are specific listed professions such as physiotherapy, and personal training is not one of them.
Can I claim the GST on my gym rent?
If you are registered for GST and the gym charges GST on the rent, yes. Keep the tax invoices. If you are not registered, you cannot claim GST credits, though the full cost is still a business expense for income tax.
What is the difference between GST-free and input-taxed?
Both mean no GST is charged on the sale, but a business making GST-free sales can still claim credits on its purchases, while one making input-taxed sales cannot. For a trainer's expenses, the practical point is the same: there is no GST to claim on that line.
Does TrainerStack charge GST on its subscription?
The A$69 founding price is ex GST, so an Australian trainer pays A$75.90 with GST, which a registered trainer claims back. The subscription is recorded in your expenses automatically each month.