as long as it can be demonstrated that they INTENDED to carry out training towards the issue of the CPL initially.
If a person commences the 150hour CPL integrated course then no GST is payable but under that system, as far as I am aware you do not receive credits for a PPL. If a person already has a PPL then the specific training for CPL is GST Free.
If the ATO are giving out conflicting rulings what chance do the flying schools have?