Taxes

I came across this fascinating little snippet of Australian tax law:


For the purposes of making a declaration under this Subdivision, the Commissioner may:

1. treat a particular event that actually happened as not having happened; and


2. treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as:
   
   1. having happened at a particular time; and
   
   
   2. having involved particular action by a particular entity; and


3. treat a particular event that actually happened as:
   
   1. having happened at a time different from the time it actually happened; or
   
   
   2. having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).

Oh-kay.