Capt Claret
Interesting that the ATO settled out of court. I would be very interested to know the details and circumstances of the DJ pilot that had this outcome. Maybe in this case the ATO realized that they didn’t have a chance at winning in court and didn’t want a precedence set. Everyone though that is contemplating claiming their B737 or A320 endorsement costs shouldn’t take for granted that it is tax deductible. Seek professional advise from a taxation accountant and/or a lawyer. I would suggest in most cases it isn’t.
swh
I think you will find to claim IF currency in a level D B737 sim or A320 you would have to be endorsed on it. Maybe I am wrong. It has been a while since I have looked at the CAO’s and CAR’s. To be frank it has also been a while since I looked at the taxation act. Maybe things have changed since I left Aus?