Here is the full information from the source. It is a bit dry, but definitely has all the details
http://law.ato.gov.au/atolaw/view.htm?basic=+harts%20v%20+compound&&docid=JUD/50ATR369/00001
ATO presently still officially disallows the practice. As Nathan mentioned, the ATO appeal is still to be heard. So really, the battle has been won but not the war. I am waiting for the hearing outcomes.
Nathan, you find latest API article interesting as it debates pluses and minuses of the deal.
