I think you are all missing the point..............
Airservices are just taking a section of the Tax Legislation - specifically
'A New Tax System (Goods and Services Tax) Act 1999 - Section 165.55 which states:
Commissioner may disregard scheme in making declarations.
For the purposes of making a declaration under this Subdivision, the Commissioner may:
(a) treat a particular event that actually happened as not having happened; and
(b) treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as:
(i) having happened at a particular time; and
(ii) having involved particular action by a particular entity; and
(c) treat a particular event that actually happened as:
(i) having happened at a time different from the time it actually happened; or
(ii) having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).
...and applying that logic........just substitute "Airservices" for Commissioner and "particular event or entity" for ALA.....
ROFL......
Tinkicka