Ann: Norwood Wins Enhanced Software Development Contract, page-49

re 3) It is not a personal contribution. It is merely an offmarket transfer from one entity to another entity. But for tax purposed it is deemed a sell and a buy.
So using 1.6 as "consideration price" PO would incurr 8.33m x 0.8 =$66,666 capital loss.
As it will provide a tax advange whenever utilised and using his 47% marginal tax rate, he will receive $31,333 from the tax payer.
Re 2)whatever funds he deposited in NOR, he can withdraw as wages/super and rent.
So for three months the wages consideration is based on $275k remunaration -=68k
I dont know what the rent component could be so I will ignore it.
So from the 200,000 $ invested he will receive back $100k no questions asked.
which makes 8.33 m shares cost 1.2c.........