The airline decides to go paperless.
The airline decides to use i Pads.
The airline has full time pilots.
The airline decides that the full time pilots are to pay 50% of the price of an i Pad which the pilots are required to use and which are essential, in the absence of an updated paper cockpit, for the safe operation of the company's scheduled flights.
i Pads have been approved by aircraft and systems manufacturer as appropriate, CAA etc and so forth and references to them appear as legally required in the MEL and Ops Manual?
Therefore the pilots have no option but to use i Pads in the course of their full time duties.
Therefore can the pilots claim their 50% mandatory charge as an income tax deductible.
Or.
Would (South African Revenue Service) SARS argue that, as possession and utilization of an i Pad was a requirement inherent in full time employment, then no deduction could be made, but that the company was responsible for 100% of the charge of the i Pad since it's implementation and use is essentially entirely a company requirement?
This falls away of course if it is only the difference between the minimum specification required for flight and any updated preference on the part of the pilot that is to be charged. If that is the case then a 50% contribution is generous on the part of the company.
Last edited by cavortingcheetah; 15th Aug 2011 at 10:40.