Regulations Governing Licences and Ratings for Airmen Article 45

The privileges of the holder of private pilot licence-helicopter shall be to act as pilot of the rated type of helicopter engaged in non-revenue flights.
中文原文 航空人員檢定給證管理規則第45條
直昇機自用駕駛員得駕駛其檢定合格型別之直昇機作非營業性之飛航。

English translation for reference only; the Chinese text prevails. Not legal advice.