new deal, page-14

I am struggling through the proposal but it is difficult to see why growers and owners would benefit.I like the way all calculations have been made assuming we pay the top marginal rate.
One point that remains is that the shares accepted (should the proposal succeed) will be fully taxed on the 50c or more received.When the shares are trading at 30c this could mean a significant tax liability and this may need to be covered from share sales.Work the numbers but it is hard to see much fat left.
I struggle to understand why cattle price outlook is so negative.And why, because of 'significant increases for cattle land price' this impacts the investor.