That just doesn't wash mate.
It has come out in the past that the way clubs operate is they tell a player they are offering say, $500k per year, player agrees, agent agress and the contract comes back for 400k with a 100k TPA.
Right off the player knows there is a problem. TPA's are not meant to be arranged by clubs and are supposed to be completely at arms length. Apparently introductions are ok but thats it. In the above scenario the player should be fully aware this is not at arms length. The TPA is a direct payment to play for the club, which breaches the TPA rules.
You comment about the player believing the CEO etc would not need to exist if player signed stat dec stating this is the money I am being paid to play for the club. The player agent and CEO signs it also, as well as head of football. Any TPA hidden from the NRL and later discovered throw the book at all of them. They can no longer plead ignorance.
I believe in the past players have signed two contract, one for the NRL and one ensuring TPA payments.
TPA's are meant to have nothing to do with the club and are a way for players to make money outside of their club capitalising on their profile as a pro footy player. Clearly clubs are rorting them left right and centre, and any player given a TPA by the club that their agent or themselves knew nothing about should be ringing alarm bells.
Your never going to bring TPA's under any sort of control until players are accountable for their payments. If they were, you would see players ensuring they are in the clear, you would see players refusing TPA's provided by clubs and come contract renewal time would see players considering their options around how much money in their deal is straight up, and not TPA dependant.
The NRL can easily clear up any doubt about exemptions being granted etc by releasing a media statement around each of these decisions. Make it public, stop hiding all the the back room decisions. Clarity is the key.