For gym owners, the smartest EOFY move is to order early enough that equipment is delivered, installed and ready for use before 30 June, because the instant asset write-off is triggered by the install date, not the order date. In-stock gear can arrive within days, but custom or made-to-order pieces carry 8 to 16 week lead times, so a late-June order often lands in the next financial year and misses the deduction entirely. Plan your order dates backwards from 30 June, not forwards from when you feel ready to buy.

Why EOFY matters for gym owners specifically

Gyms are capital-heavy businesses. Equipment is the single largest line in most fit-out budgets, so the timing of those purchases has an outsized effect on your tax position and your cash flow. For eligible small businesses, the end of financial year is when a well-timed order can convert into an immediate deduction rather than years of depreciation.

The relevant regime is the instant asset write-off. According to the ATO, from 1 July 2026, small businesses with an aggregated turnover of less than $10 million can deduct the full cost of eligible depreciating assets costing less than $20,000 that are first used or installed ready for use in an income year. For the 2025 to 2026 year, the threshold is $20,000 per asset, GST-exclusive, for businesses with aggregated annual turnover under $10 million.

The two features that catch gym owners out are worth stating plainly. First, the threshold applies per asset, not per year, so a small business can write off any number of assets each year provided each is under the threshold. Second, and most importantly for timing, eligibility depends on the date the asset is first used or installed ready for use, not the order date. Buying gear in late June but not commissioning it until July puts it in the next financial year, sometimes a planning lever and sometimes a trap.

Assets that cost $20,000 or more are not lost. Assets costing $20,000 or more can still be placed in the small business simplified depreciation pool, where they are depreciated at 15% in year one and 30% each year after that. This is where a full rack, a large cardio fleet or a plate-loaded circuit typically sits.

This is general information only. The concession is technical and depends on your turnover, structure and whether you have enough taxable income to absorb the deduction, so confirm your position with a registered tax agent or accountant before you buy. As one adviser bluntly puts it, get the facts before purchase, not after.

The 2026 rule change that reduces the June panic

Historically, gym owners rushed every June because the threshold was expected to collapse. That pressure has eased. On 12 May 2026, as part of the 2026 to 27 Budget, the Government announced it will permanently increase the instant asset write-off for small businesses to $20,000 from 1 July 2026. This measure is now law.

The practical effect is that the write-off is shifting from a once-a-year deadline into an ongoing tool. As one commentator framed it, the instant asset write-off is no longer simply an EOFY opportunity; it is set to become an ongoing cash flow measure that helps small businesses invest in the equipment they need, when they need it. That said, timing still matters, because to claim an immediate deduction in a particular income year, the asset generally needs to be first used or installed ready for use for a taxable purpose in that year.

Stock versus made-to-order: the lead time that decides everything

The single biggest reason gyms miss the June deadline is a mismatch between when they order and how long the item actually takes to arrive and be installed. Not all equipment moves at the same speed.

In-stock items can dispatch same day and reach most capital cities in a few business days. Custom and made-to-order pieces are a different animal. Based on VERVE's product data, custom or made-to-order items such as Arnold Series benches or brown Makoto machines have 8 to 16 week lead times, so always check stock availability for specific items. That range straddles two financial years if you leave it late.

Here is a working decision table for planning order dates around a 30 June install target.

The lesson from experienced fit-outs is consistent: order long-lead specialist equipment well before your construction start date. If you want a custom-colour rig or a specialty machine installed before 30 June, that decision needed to be made in autumn, not in the final fortnight.

What the June rush actually does to delivery

Every May and June, freight networks, installers and warehouses hit their busiest window of the year as businesses across every sector chase the deadline. Three things predictably happen. Stock on popular in-stock lines sells through, so the item you priced in April may be on back-order in June. Freight and install slots compress, pushing delivery windows out by days or weeks. And the tighter the timeline, the more likely a small delay tips you over into the next financial year.

The trap is well documented. One finance adviser illustrates it clearly: if you order equipment on 26 June with a 10-day delivery window, it puts your installation on 5 July, which is the following financial year, and you lose the deduction entirely. Simply placing an order is not enough. The asset needs to be operational in your business before the deadline.

The counterpoint is that the June rush can be a deliberate lever. If your taxable income is higher next year, or you are still ramping revenue, timing a purchase for early July can suit your cash flow better. This is exactly the kind of call to make with your accountant rather than by reflex.

How to time your EOFY orders: a founder checklist

• Confirm eligibility first. Check your aggregated turnover and depreciation method with your accountant before committing to any order.
• Split your list into stock and made-to-order. Anything custom or specialty needs to be ordered months ahead, not weeks.
• Work backwards from 30 June. The target date is install and commissioning, so subtract lead time plus freight plus an install buffer.
• Lock in an install slot early. Installers book out in June. Reserve your commissioning date when you order, not after delivery.
• Keep the paperwork tight. Retain invoices and records of the date the asset was first used or installed ready for use.
• Decide which items sit in the depreciation pool. Big-ticket assets over the threshold still deliver a tax outcome, just spread over time.

What this means for your budget

Grounding this in real numbers helps. Based on VERVE's published fit-out data covering delivered projects over the twelve months to July 2026, the median equipment spend was about $27,500 ex GST, with an average just over $40,000. Full builds typically run $50,000 to $200,000 for 150 to 400 sqm, or roughly $300 to $600 per sqm. Timeline-wise, that same data shows founder projects moving from first design to deposit in 3 to 10 weeks, and signed lease to open doors in 8 to 16 weeks.

Read against the EOFY calendar, those timelines are the whole story. A gym that signs a lease in April is unlikely to have a full fit-out installed and commissioned by 30 June. A gym that had its design finalised and long-lead items ordered in Q1 can realistically hit it. If you are still planning your layout, a free 2D and 3D design service can lock your equipment list and quantities early, which is what makes an accurate, on-time order possible. VERVE offers this at no cost through its commercial gym fit-out service, and it is genuinely the fastest way to turn a rough idea into an orderable specification.

For deeper planning, see the gym fit-out timeline, the cost to open a gym in Australia, and the fit-out layout and equipment guide. If cash flow rather than lump-sum purchase is the constraint, the gym equipment finance guide is worth a read, and the free founder planning tools can model break-even and cash flow. Confirm any finance structure with your broker or accountant.

Where to focus your equipment spend

If you are timing an EOFY order, prioritise the items that generate revenue on day one and are quick to source. Standard strength gear, benches and racks are usually in stock and quick to ship. Browse the strength range, the strength and conditioning range, or the space-saving range for smaller footprints. Custom rigs and specialty pieces from the Arnold Series are worth the wait, but only if you order them early enough to clear their lead time before your deadline.

For a full picture of launching a facility, the complete guide to opening a gym in Australia, the gym lease guide, the business plan and break-even guide, and the council approval guide cover the surrounding decisions. Council and planning requirements vary by local government area, so always confirm approvals directly with your council.