Tax
As mentioned see an aviation background tax specialist as the law is a matter of interpretation. It seems odd that with the pollies trying to make us ' the clever country' anything which improves your income / employability down the track is not deductible now if you are paying tax. As this is a self assessment system we live in , put in what you want in your return and beg forgiveness later if you can make a tenuous link to the expenses. Of course a new employer would be helpful if they employed you subject to successful completion of the rating but from the day you started the course ...even if you were only paid a notional rate which they clawed back later . But the ato hates contrived structures so likely to fail avoidance rules ? Of course I agree that there is a capped self education expenses... Unless you can get VET fee help for some of it ( enter new part 142 training providers !) good luck!