So tell me @Russell Jones are you really going to expect the AR to run 30m back up the line or to have the restart from where he signals when the offender commits the offence?Brian, thanks for a thorough and detailed response. However there's only one sentence in the LOTG that matters in this discussion and it's the first sentence on Page 109.
"When an offside offence occurs, the referee awards an indirect free kick to be taken from the position of the offending player when the ball was last played to him by one of his team mates"
There's more to the Laws than that on the page (or screen)