The point is that Apple in Australia is basically just a retail arm. The idea that a retail arm has running costs of 97% is purely ludicrous - particularly the retail arm of the richest company in the world, the one of whom everyone talks about how much money they have and how dominant they are.

How is it Apple's fault that Australia has accounting and tax laws that you consider ludicrous?

Perhaps you should read my comment again and have another go at finding what it was that I thought was ludicrous.