Cunninglinguist I think it has been discussed previously in these forums that the endorsement cost is NOT tax deductible. Now I am no accountant, but from memory the criteria that the ATO uses is whether or not the applicant was employed by the company at the time they shelled out for the endorsement.
If employed at the time (as in the case of the NJS blokes) then it IS deductible, if prior to commencement (as in the case of
VB and Jetstar) then it is NOT deductible. Obviously if you are considering this you should request a ruling from the ATO.