The AAT said, at para 49:
"But for Part IVA, the scheme operated so as to entitle Ms Macpherson to deductions totalling $46,000 in the 1997 income year upon the actual expenditure by her of $6,600. This clearly suggests that the dominant purpose of the project was to obtain a tax benefit."
Macpherson and FCT  AATA 1022 (AAT, Fice M, 22 January 2007).
For a copy of the decision, go here