Payments by a company to a third party at the direction of a shareholder-controller, where the third party returns the funds to the shareholder less a commission, are properly characterised as dividends paid to the shareholder under s 44(1) of the ITAA 1936, not as deductible business expenses. The sole controller of a company can aid the company's offence under s 11.2(1) of the Criminal Code (Cth). A financial advantage by deception is obtained upon lodgement of a false tax return under the self-assessment regime, regardless of subsequent amended assessments.
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