Student tuition for a full-year flight instructor course at the Aviation Administration Training Centre was recognized as a deductible student expense.

The Administrative Court ruled that tuition fees for a flight instructor course, lasting the entire tax year, qualified as a deductible student expense. The taxpayer argued that the specialized training was necessary for their profession, while the tax authority initially questioned the duration and relevance of the course. The court upheld the deduction by confirming that continuous study over a full tax year for professional qualification met the statutory requirements for student expenses.