>From: "Brian Wade" <[EMAIL PROTECTED]>

>Graeme - please see
>
>http://law.ato.gov.au/atolaw/view.htm?locid='TXR/TR9319/NAT/ATO#P79
>
>In particular para 78, which reads
>
>Licences
>78. Certain airline employees need to renew relevant business licences to
>maintain their employment and thus earn assessable income. The cost of 
>these
>licences and their renewal is an allowable deduction under subsection 
>51(1).

I haven't had the deduction for several years now but it used to be that all 
costs were deductible - even transport to and from the simulator sessions 
when normal transport to and from work (of course) wasn't - EXCEPT the 
medical whch was classified as a private medical expense.

It may have been sorted out by now.

Graeme Cant

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