A friend has just sent me an example of legalese which he claims is the best that he has ever come across.
I confess that I am also of the same opinion.
After reading it, if you too are not, I will be very surprised. Moreover, if you can understand what the particular section of the act aims at achieving, please enlighten me and the other readers of this post.
Section 165.55 of Australia’s 1999 GST legislation.
“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).”