Delta, salary sacrifice is definitely koshure, once you are employed by the company it is legit.
As it's a one off bit of training it is considered a capital expense & therefore claimable
Ironicically you quote the part of the law that is exactly the reason you can't claim it. A capital expenditure of 30K when you are currently a PA31 pilot is a bogus claim, you don't need to be any type of accountant to work that one out.
Not exactly. That's a bit like saying that if you willingly crash an aeroplane into the ground, the powers that be will nail the accountant sitting in row 23D. "Your honour, we can prove that the accountant ticked the little box when purchasing his ticket online, thus absolving the pilot of all responsibility."
WTF ?? what little box online do you tick that basically says you absolve the airline/pilot from all responsibility of getting you to your destination safely, must've missed that one
Conversely, you do actually sign your tax return ( try reading it next time ) saying that ( in as many words ) that you can substantiate all claims, it is their in B&W. Even when you use an accountant you are " self assessing ", you are ultimately responsible not the accountant. They have audit insurance because if the ATO comes after you, its you, not the accountant they are after.
Just remember punters, pilots make the worst financial advisors, in the ATOs eyes you are guitly until proven innocent, the fine is 100% plus interest, and just because all your mates got away with it, does'nt mean you will. Oh, and you have 5 years to sweat it out.