As far as the taxations aviation field specialist (who's never flown a plane mind you) explained to me
*If you do the 150 CPL Course it is GST Free
*If you do an IFR it is charged with GST
*If you do the 200 hour CPL course it has GST
*If you are doing just a PPL it has GST
At the end he agreed that if the IFR is done as part of the 150 hour CPL course well then it should be GST Free.
He also said the ruling is basically about this;
that they have been given advice that the basic CPL is all that is necessary to become gainfully employed..if an operator insists that you complete a IFR then it is then a tax deduction anyway come end of financial as you are employed.
The instuctor ratings are GST Free because they class this as a different career than charter/airline careers and like the 150 hour CPL course is "self education" for the neccessary qualifications to become employed...
confused yet??? I was!!
Then I was told that if you did the MECIR with an accredited training organisation (VETAB approved) that it can be GST Free..but then the costs involved with uni courses and accredited courses seem higher than paying the GST at other non accredited and equally capable schools.
I was not convinced of the moral issue of GST on education and self funded courses so I invested many dollars with my accountant to clarify the understanding with the Commissioner of Taxation...3 months later I was given exactly the same determination...
If you find out different please post it here as I am interested if anything has changed.
Wish you well