I think those are very bad examples and if I were Molly I would certainly be consulting a tax lawyer.
As a practical matter, since Molly was holding the shares for less than twelve months, the same rate of tax applies to capital gains (held < 12mths) and assessable income. The only difference in this example is that Molly can claim some tiny extra deductions (computer, internet connection, bad armpit odor, share education seminar in limited circumstances).
