The answer given in paras 1-2 of the draft is as follows:
"1. In this context 'because' means by reason that. The reason must be a real and substantial reason for the payment, loan or forgiveness concerned, even if it is not the only reason or not the main reason for the transaction.
2. The test for determining whether the event falls within the relevant provisions of Division 7A is a reasonable person's conclusion which is an objective test requiring a weighing up of all the circumstances to determine whether the reason is real and substantial."
For a copy of TD 2008/D2, go here