LRT,
The purchase of a whizz wheel should have incurred GST, regardless of whether it was sold to a CPL holder or glider/ultralight pilot. I do not have a copy of the ruling available but read it a couple of times and it still confuses me.
The guiding rule as to whether GST is or is not charged is governed by whether the training is something that a normal pilot can use. So in this case I'd suggest that a flight computer must attract GST as it is something that is not peculiar to CPL training.
I Fly,
The integrated 150 hour CPL course is GST free. The 200 CPL incurs GST
Not entirely correct. The elements of training undertaken by a pilot to obtain a PPL and subsequent hour building towards a CPL is subject to GST. However, the training being undertaken specifically towards training and testing for a CPL is GST free. This one is being rorted left right and centre by more than one training organisation I know of. Convincing the nieve pilot to sign up for an integrated (150hr) CPL course and telling them that if they don't finish it, they will get a PPL