Quote Originally Posted by fungus pudding View Post
The IRD decide that on a case-by-case basis. Intent is the deciding factor, and IRD are the judge of intent. They must have a large number of mind-readers on their staff.
A couple of excited kids interviewed by media would I hope be an extenuating factor in any IRD decision. If that turns out not to be taken into account I predict a backlash against the rather grey IRD rules.