The word training for a 'vocation' is used a lot.
Possible rule of thumb;
1. If you have completed a CPL, never worked as a pilot and the IFR (and/or instructor rating) followed the CPL pretty close then there should not be any GST.
2. If you have completed a CPL, worked or have sort out work as a pilot then GST will apply as it is then deemed to be self education.
The full cost of the course as well as the GST can then be a tax deduction from your earnings. Whereas the option 1. guy has no GST but can not claim the expense off tax.
Other issues;
1. the school may have to have the course registered with one or more education authories such as education queensland, ACPET or DETYA.
2. The school concerned may get you to sign a 'statement of intent' if you want the GST free course. This takes the responsibility away from the school for GST collection in the event it is deemed (in the future) that you were not studying as/for a vocation.
3. If you do try and claim a GST free course on tax then the tax dept. may ask you in for a chat.
As Torres said, no one really knows for sure as your case may be 1 or 2. Invest a couple of $ in an accountant or if you are prepared to wait a while - email the tax dept. for nix.
Good Luck
