all opes client entitled for refund of all tax, page-9

sounds ridiculous.........you move 4 mill dollars worth of shares to opes.........you take a facility , but never use it to margin loan or whatever they like to call it........and at the same time, you actually signed over 4 mill worth of shares to anz for no consideration.........no the ato will not accept that, nor will any of the courts......
the 2nd situation is.........you transfer your portfolio of 200,000 worth of shares to opes trading..........no margin loans etc......but you sign over to anz your total portfolio for no consideration on that day..........nope, that won't work either........
so it must have been a fraud case........