I've read quite a bit of commentary today about this question "did Thiess receive the services it paid for in its remittances for the invoices raised by the AWU-Workplace Reform Association Inc?"

Val Majkus in particular challenges StephenJ's assertion that no services were provided.

This letter from Detective Sergeant McAlpine of the WA Fraud Squad who intitially investigated The AWU Scandal might assist in understanding some of the evidence he reviewed.  He's writing to the AIRC seeking access to information obtained by the court by subpoena.

I think it's reasonable to assume DET SGT McALPINE bases his assertions of fact on a belief that what he tells the court is true.

McAlpine had access to witnesses and documents.  He says 

"On-site."

In reading the summaries of statements made to police in WA (released under FOI) I think McAlpine's view of the arrangements between Wilson and certain Thiess executives is accurate.

McAlpine had the original letter written by Jukes of Thiess.  McAlpine says the invoices and original letter accompanying the purchase order, referred to workplace reform "onsite".

There's ample direct evidence to say that did not happen.