Make sports and gym memberships tax deductible

I would like to promote the idea that gym memberships and participating sporting memberships should become a tax deduction under Australian tax law to individual tax payers.

With sports club memberships and gym memberships becoming a tax deductible expense it would promote preventative health measures for many in Australian society and help reduce obesity, diabetes and heart disease. It would also increase the demand and therefore revenue for local sporting clubs making them less reliant on federal, state and local government funding as well as making them a more affordable option for many people where previously the cost is simply too high.

At the other end of the spectrum the flow on effects of this policy would more than likely see a reduction in healthcare expenses to tax payers. It would also more than likely see a reduction in the reliance of government funding for community sporting clubs. These positive financial affects would greatly contribute to offset any reduction in tax revenue the government would see should this policy by legislated.