{1-1 Lee is The MD of Sporls Ltd, a Sydney company, which is in The business of constructing sporting facilities. Lee has special expertise in preparing tender bids on behalf of Sports Ltd and has been very successful oyer the years. Sports Ltd prepared a tender contract in June 2015 to build a fooTball stadium for The RIO Olympic Games. Lee is responsible for The cost and profit analysis for the tender contract and for preparing and lodging The tender bid on behalf of Sports Ltd. The closing date for the lodgement of tenders was 1 August 2015. Lee realised that this is a highly protable tender project. In July 2015, Lee incorporated a company called Rich Pty Ltd in which he is The sole shareholder. He appointed his old friend, Bob, who is an experienced builder, as MD of this new company. Lee encouraged Bob to prepare a tender, on behalf of Rich Pty Ltd, for The company to build me football stadium for The RID Olympic Games. Bob successfully tendered for This construction contract on behalf of Rich Pty Ltd in July 2015, based on The nancial information supplied by Lee, Rich Pty Ltd mn the construction tender, as its bid