There is no need for a poll.
What I said in the first reply is correct.
Expenses incurred by a Commercial pilot doing their ATPL theory exams is legitimately deductible. It is directly related to his present employment and would also enable him to earn more money in the future.
From memory, it is covered in Section 26 and 82 of the Income Tax Assessment Act, although I haven't looked at it for a while.
INCOME TAX ASSESSMENT ACT 1936 - SECT 82A Deductions for expenses of self-education
If this guy didn't already have an Instrument Rating, the training for this would also be deductible.
It would be the same for, say, a Doctor doing additional post-grad training. That's why Doctors and Dentists have annual conferences and training sessions at holiday resorts - it's tax deductible.
Commercial pilots here could also claim deduction such as the cost (including travel expenses) of things like attending CASA safety seminars.