Yes, the ATO are known to get matters wrong.Just like every...

Yes, the ATO are known to get matters wrong.

Just like every other government or non government body that enforces the law.

But that's a fact of life.

So no, it's not misleading to say the criteria the ATO enforces. It's just a fact.

Go ahead and go against ATO rulings and guidance - you can take it up with them in court.

It's probably not the best advice to recommend someone disregard the recognised body in the best position to enforce tax law - ie the tax office.