WHAT A HORNETS NEST?!
I have a private ruling concerning GST and training.
It clearly states that training for the issue of the CPL is GST free. If a person is prepared to indicate that they are training toward the issue of a cpl, then no GST is applicable, INCLUDING the issue of the PPL and GFPT on the way towards CPL.
Should a person stop training, FOR ANY REASON, then NO GST is applied for the training conducted thus far as long as it can be demonstrated that they INTENDED to carry out training towards the issue of the CPL initially.
In other words, if bloggs decides half way through their training that this is not for me or that they ran out of money (more likely), or they got married or whatever, then the training conducted thus far remains GST free.
If bloggs started off intending to do only a PPL licence (GST inclusive) but then opted at a later date to continue on to CPL, then only that training towards the CPL FROM HIS DECISION TO DO CPL is GST free.
Get's confusing?