So you have to land with 45 mins fuel at the holding flow, but they can't prove how much you used taxiing in, can they? SO unless you have sweet FA in the tanks, "Must've used it on that long taxi in Mr FOI"...
KRAviator,
Funny you should mention that scenario, because CASA already has, and it cost one operator a lot of money (around AUD$100,000, which is cheep for a full dress AAT) to go to the AAT to prove that the fixed final reserve, as already required by his FCOM, had been depleted during a long hold for a parking bay.
If it had not been a tower airport, the evidence presented to the AAT, that the long taxi time was real, would not have been available.
I personally have had it happen, outside Australia, but the rational and non-aggressive local NAA inspector accepted the "ON" and "IN" times off the ACARS as the taxi time, the CASA FOI would not accept similar figures --- the Captain's signed records of the flight times.
Tootle pip!!