85trx gave a nice, brief, correct answer, and LeadSled is on the money.
After a decade of lurking here, a few things have come to disturb me. This repeated question is one of them. For an aircraft that actually leaves the ground (i.e. doesn't get into the slightly murky "purpose of taking off" area), the correct method of logging *flight time* is one of the few pieces of Australian aviation law that's not up for much interpretation.
It astounds me how many pilots think because the company they used to work at "just added 0.2" that this is correct. It's easier, and I may have been guilty once or twice myself over the years when I've forgotten to write a taxi time down and had to "guesstimate" it... But the lawful, correct answer is black and white!
I'd say a good 10-15 hours of my M/E PIC time was spent twiddling my thumbs in the YPDN Zulu passing bay, waiting for wx/congestion etc.