Wow. I dont know if you're being deliberately obtuse just because your pride is getting in the way. Despite me showing you in black and white, you persist.
Two points:
1. This line you are quoting, wasn't written until post 2017 (maybe even post 2018). So to
@Django x2's point, you are using terms which didnt exist pre-2010.
2. If a person used a DOTAS tax avoidance scheme, which was fully declared on their tax return. Do you think they still had to report their loans as income? They didn't. That's the whole point of a tax avoidance scheme. You have a "legitimate" reason for not declaring as income - therefore, it is not illegal, because you are lawfully using a mechanism to reduce your tax. Whether or not that mechanism eventually gets proven to have worked or not, is another matter. You may have to end up paying the tax. But it still wont make it illegal.
These are basics of tax! I'm done discussing any further with you.