I agree with MJ and BigGrecian in particular. One club I fly I at has determinedly buried its collective head in the sand regards the impact ATO status is likely to have on them. I used to operate a tommy through a club and anything less than 280 hr/annum meant loss; 300 I started to get twitchy; 350 was the sweetspot ; at 400 all that extra revenue went on additional wear and tear. Clubs I'm familiar with don't come close to even 280 per annum at the moment. 50% going's probably a good estimate