tax on term deposits in pension phase enigma, page-11

If the ATO were to give guidance then this would be their intentions and ppl would work around those rules.

By ruling on the persons intentions, that leaves room for ambiguity and the theory that if you can prove you had a genuine, non-evasion reason for doing something then you're Ok. IF not, you're sunk .....and here's some penalty interest as a sweetener!