has pt called twiggy yet, page-15

Yes, valid point Bendo, and if he were to make the same mistake several times (e.g. hire a bad contractor twice) then also a very fair call - although there is only so far that you can apply this.

OK, so you can say that's his fault for hiring the wrong contractor, ordering from the wrong supplier, etc and it's up to him to fix it. But realistically, how do you fix these problems (delays)? He could tell them get it done on time or we go elsewhere - but to go elsewhere would likely cause an even longer delay.

And you can't exactly tell the understaffed ATO that (regarding demerger delays)

Without being specific to anyone, it seems that, just as some people are overhyping their achievements when the SP goes up, some are also being overly critical of these issues when it is down