London and Commissioner of Taxation (Taxation) [2022] AATA 644

INCOME TAX – Allowable deductions – gym memberships, various clothing and equipment expenses – whether deductible – taxpayer a dog-handler and member of Emergency Response Group with Department of Correctional Services – gym membership fees deducible – TR 95/113 applied – some other items deductible under usual principles – travel to gym not deductible – decision under review set aside and matter remitted for reassessment

Full decision here