At an accounting conference you meet Jen, the Business Development Manager for a tax planning specialist. She outlines an investment scheme where clients borrow from the scheme promoter who invests the money in infrastructure projects around the world. Clients can claim a tax deduction for interest on the borrowing in the early years. This will reduce their tax. Project revenue is taxable when the projects become operational, several years into the future. Investors enjoy immediate tax benefits.

Jen adds "investors don't actually have to invest cash up front. All we need is a guarantee to pay cash 'if and when required'. We take the guarantee to a bank who will provide project funding. If there is a problem the bank takes over the project. Investors are only called on if the project does not manage to pay out the bank loan. In over 20 years of promoting these schemes this has never happened". She adds, "the beauty of this scheme is that investor get to choose the size of their tax saving. The bigger the guarantee they sign up for, the bigger the tax saving".

You do some calculations and establish that for every $100 guarantee your client provides to Jen's investment scheme he will get a $50 benefit. In a stroke you could reduce his tax bill and free up funds to complete the expansion.

Use ONE of the decision-making models to reach and justify a responsible ethical judgement in terms of what you ought to do in this situation