Are gym equipment purchases tax exempted?

As the year is winding up and I’m thinking what else I can do to maximise my tax exemptions for the year, I came to wonder if the purchase of a fitness equipment will come under the sports equipment category to be tax exempted. Does anyone know?

There isn’t much explanation provided under this category so I don’t really know what is considered a sports equipment. I wish they could give more examples so that we know what kind of items are tax exempted. I recall the amount to be not too big anyway, but hey I would like to know that if I did buy some sports equipment, I would want it to be entitled for exemption. Who wouldn’t?