is/was not it the case that ITEM 61 of the taxation "thing", stated all services and supplies to commercial aviation operations are tax exempt, has this changed.
my understanding is that to do yourself a CPL is totally GST free, another example in the past i purchased myself a wizz wheel at concept, BK, these were tax free for cpl holders, but taxed for gliders, ultra-light pilots, does anyone have the ATOs decision in writing ???.