The expenses are incurred at a point too soon to be regarded as incurred in gaining or producing assessable income.
You can only claim against your current income stream, if the training takes place outside the income stream it is no longer deductable.
Correct. You can only claim an endorsement after a period of earning taxable income from that endorsement. I believe that it is regarded as a capital expence. Having said that I'm the first to admit that I'm no Tax Accountant.
When I asked about why these Accountants would claim when your average H & R Block wouldn't. It was explained that the qualifications of tax professionals & their motivation to keep up with tax amendments varies greatly. Simply put, asking your average Tax person about a type rating claim is like asking a day VFR PPL Pilot (no disrespect to any PPL intended) to explain the workings of an AC Transfer bus in a B747 electrical system. You may get lucky and strike someone who knows the answer, but you'd probably be better off asking someone who's an expert in that specific field. For that matter, you probably wouldn't go to CASA for an answer to that either.