"Gents, on Monday the 20th of July [NRL salary cap auditor] Jamie L'Oste Brown is due to conduct a mid-year salary cap review," Farish wrote in the email, dated July 10, 2015, with the subject line 'TPA'.
"We've identified the following exposures around potential deals on TPAs. I'm anxious to ensure that everyone is on the same page in dealing with these. If a TPA is not registered and discovered, Jamie can refuse to make it cap exempt."
Under the heading of 'registered TPA' Farish continued: "TPAs are exempt from the cap under certain conditions. The main condition is that the company is not an associated entity. We have two TPAs registered for Anthony Watmough being ScoreCube $75,000 and PJ Promotions $50,000. ScoreCube is a 100 per cent subsidiary of Black Citrus who are a supplier of PNRL. Stephen Moss is the only director and the ScoreCube website is heavily branded Black Citrus.
"PJ Promotions are associated with [club consultant] Tracy. This condition is not as obvious as the Black Citrus connection but the NRL may query why a Newcastle-based promotion company want to spend $50,000-a-year for four years on Watmough. Tracy was promised reciprocal funding by Scott but has executed a TPA for four years with no matching funding.
"In summary, my major concerns are: ScoreCube TPA is easily connected to the club and even though it's approved at the moment the rules give the NRL ample room to reverse the decision. As a minimum I feel that we should self-report ScoreCube and flag that we have investigations ongoing."