Yes it's clear that he is trying to convince the judge that this...

Yes it's clear that he is trying to convince the judge that this was solely done for the purpose of achieving the performance goals. I am going to assume the judge is here as he is an expert in this area and so I'm not sure how he can possibly rule that that was the sole purpose. Was it part of it? yes, but proving it is the only reason, he's IMO so far off it's not funny.

I'm fortunate enough that my business manager at this time of the year says, "start spending now before June 30 or your tax bill will be horrendous!" So yes June 30 is of course the goal for many things. Sales people around the world doing what they can to sell and reach there performance milestones. Every second ASX company is likely doing very similar things. (especially start ups). Hoping at they say, his Honor can use the following years to see that ISX is gone from that start up to a profitable business. Borsky likes to say never before have you done this, the reply can now be, now, but because we did, look where we are now.

I don't see how with what has happened over the last 2 days that the judge can rule anything other than, while there is some evidence that what Brosky (you like that?) is alluding to there is clearly not enough to convince him to rule in favor of ASIC?