PJ
Agree with you there. At no point have I said I would not claim it, I would and under all circumstances. I would however be prepared that, if audited, it would depend on my specific circumstances whether or not I would have to pay it back. In other words I would not spend the refund for at least 5 years.
None of the cases challenged by the ATO match my circumstances exactly so its a bit of an unknown for me. I am not aware of anyone having to pay it back. I would undertaking the endo at a time that lines up as many legislated conditions as possible to give me the best chance of winning should I be audited. Then again at this point I am staying where I'm at, so won't concern me anyhow.
SN