Flying Training & GST

[UnusualAttitudes]

Anyone know if GST is payable on flying training for CPL (200hr course not 150hr integrated course) & IREX??

Thanks in advance for your help.

[WannaBeBiggles]

As far as I know only the 150 hour course is GST exempt.

[Islander Jock]

No such thing as a 200hr CPL course.
PPL holders who are upgrading their licence to CPL do not pay tax on the flying elements that are specifically part of a flying schools Operations Manual for CPL training.

[kingRB]

As far as I know only the 150 hour course is GST exempt.

negative - as long as a written declaration is signed that you are undertaking CPL training, it can be GST exempt, doesnt matter if 150 hour syllabus or otherwise

[kalavo]

The school has to be a registered training organisation (ie 150 hour course doesn't automatically make it GST exempt).

Best to chat to your local flying school and see what they can offer.

[Islander Jock]

Kalavo,
I thought the only reason a school had to be registered under the AQTF was if it was offering training to foreign students under student visa arrangements?

[marty1468]

I was doing my CPL course at Archerfield FULL TIME and it was GST exempt but i have since reverted to part time (lack of fun tickets) and now i pay GST. :(

[PyroTek]

marty, that's not right, i'm doing my CPL course at redcliffe part time (like once a fortnight) and i'm not getting charged GST...

-or did you decide not to complete your cpl and just settle for PPL?-

[VH-FTS]

The ruling is:

150 hour CPL - no GST
Anything else (PPL, or 200 hour CPL) - GST

Full-time or part-time doesn't make a difference.

A MECIR completed after CPL attracts GST. However, a number of schools are getting around this by offering it as part of a 150 integrated CPL course.

[marty1468]

Hi Pyro,

Hmmm, might have to move over to Redcliffe hehe. I already have PPL. have 192 hours at mo. Still doing CPL when funds allow.

FTS, i was definately not paying gst when i was full time and now i am.

[Charlie Foxtrot India]

We do a CPL modular course, sometimes called the "200 hour" course. My tax ruling states that the student must be a bona fide CPL student to get the GST exemption.

To prove this, our ops manual requires that they have a minimum of 180 hours total of which 90 in command, all CPL exams completed and Class 1 medical to be eligable for the GST exemption.

[marty1468]

Where are you CharlieFoxtrotIndia? You can PM me if you like. I'm thinking of moving anyway as soon as i get some money to complete everything. Am concentrating on exams at the moment in the mean time.

[PyroTek]

marty: did you decide to do the CPL course from day one? or did you decide on the CPL course after attaining your PPL?

I'm in my early stages, just doing circuits for GFPT on the 150hr course, however, if you are doing the 200hr course then I guess you gotta pay GST, it all depends on whether you started ont eh CPL course or you decided on it after getting your PPL

[marty1468]

Hi Pyro,

yeah i did my PPL back in '99 then went OS for 9 years for work. My intention was to finish off CPL all the time but got used to the benifits of living in a strange country for a while.

I started my CPL training at Archerfield in Nov 07 but have since run out of funds and am struggling to get there. It's a little frustrating given the state of the industry at the moment and the chances of getting a job. Having children seriously drains the accounts so you are lucky there.

last time i flew was with Jaba back in Feb i think. That's a great little plane he's got there. Good fun. I saw your piks of the Glasshouse Mtns. Pretty cool. :ok:

[PyroTek]

yeah, jaba's pretty great :ok:

anyway, i guess you are doing the 200hr course, and i'm not sure if gst was to be paid or not..
IMO i dont think GST should be paid in the 200 hour course..

[marty1468]

Yes i agree. I dont think GST should be paid in any CPL course. PPL yes as it's purely for private use.

[VH-FTS]

This should answer all of your questions:

http://law.ato.gov.au/pdf/gstd2000-011.pdf

Knew I'd find it eventually.

150 hour - no GST. 200 hour or PPL - yes GST.

You need to speak to your flying school then the ATO if you think things are not right where you are.