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What is the reason to do this if ATO knock on door? Thanks for the reply. Now I have read ruling against Hart's case, I know that this can be done. But if ATO come knocking on door and ask why we have done this, what reason should we tell them? Many thanks.

A case regarding this method I visited my accountant yesterday and ask him whether this method is allowed. My accountant told me that recently there is a case using this method being ruled illegal by the commissioner of tax. I remember he mentioned something like the Hart's case?? Do any of...