As the pay dispute continued to simmer, the game's governing body would not confirm whether any domestic players were earning more than $400,000 a season. Players and agents have privately queried the legitimacy of figures included in a video and graphic released by CA on Tuesday night in which lead negotiator Kevin Roberts outlined CA's desired pay model.

"Average pay for domestic men grew by 53 per cent over the past five years to $200,000. Domestic players can already earn over $400,000 per year and average pay grows by a further 18 per cent in CA's proposal," Roberts said in the video sent directly to players.

Players and agents spoken to by Fairfax Media on Wednesday were sceptical of the figures mentioned by Roberts, with one player suggesting that the video was "highly exaggerated".

Asked about the $400,000 figure, the player said "not a [single domestic] player would be on that".

One player agent claimed there would only be two players earning close to $400,000 a season and "this video won't wash with the majority of players".

"If they [CA] keep trotting out numbers like that, it will only outrage the players further," he said.

CA would not confirm if any players were making the $400,000 figure mentioned but insisted it was possible for a domestic player to make that amount without including superannuation, prizemoney or international match payments.

A domestic player could theoretically earn $233,000 from a state contract - inclusive of match payments - as well as $167,000 from Big Bash cricket. However, the governing body wouldn't provide further specifics at the risk of identifying individuals' salaries.

Domestic cricket remains a battleground between the ACA and CA because of the governing body's desire to cut state-based cricketers from the long-held set percentage revenue.

CA argues few people watch Sheffield Shield cricket and it is a loss-making enterprise although it understands how important it is as the breeding ground for future Test stars.

This comes as Katich called for an "independent investigation" into where CA spends its money, pointing to the graphic that accompanied Roberts' video stating the Big Bash League had lost $33 million in five years.

However, CA has repeatedly said the BBL was loss-making and would only turn a profit within the next couple of seasons.

"The claims that CA has managed to lose money on the biggest success story in world cricket must be independently investigated," Katich said.

"Record crowds, record ratings, record sponsorships and merchandising sales each and every year, yet CA are claiming a loss.

"The recurring question that keeps arising is, where does all the money go? Is it drained by too much bureaucracy, executive salaries, entitlements and bonuses?"

Katich, who is on the ACA executive, said the spend on grassroots cricket remained an issue.

"One thing is for sure, it's not drained by either the players or grassroots investments, which together account for less than 30 cents in the dollar," he said.

"I have called for a cap on CA administrative costs before and this is more evidence of the need for that."

CA hit back on Wednesday night saying the union doesn't know what it takes to run elite cricket and that it was aware in December of the financial position of the BBL.

"As the ACA is well aware, the success of the BBL is not based on money alone," said a spokesman in the statement.

"It was set up to increase our fan base and attract more people around Australia to pick up a bat and ball and play cricket. It is why we have kept the same entry-level ticket prices of $20 for adults and $5 for children for six seasons.

"The summer of Big Bash, now including the Women's BBL, is a remarkable success for bringing more and more fans and families to the game, but it has cost money, as every start-up business does in its early years.'

"It is extraordinary for the ACA to suggest that the game has been mismanaged by Cricket Australia, considering players have benefited from the success and growth of the game for the past two decades.

"Their criticism suggests they still do not understand that it takes 71 per cent of cricket's total investment to run elite cricket. It also demonstrates why the current fixed-percentage model is hurting cricket."

In the CA video Roberts says "pay to international men grew by 63 per cent over the last five years and now it averages $1.16 million. Average pay in the next MOU grows by 25 per cent to $1.45 million."

One agent with a firm grasp of salaries said the international players he knew pocketed "nowhere near" the average wage. To achieve that wage, players would more than likely need to play in all three formats, something only a handful do. Skipper Steve Smith, David Warner, Mitchell Starc and Josh Hazlewood - stars in all formats - earn about $2 million a year from CA.

Roberts reiterated CA's plan to roll the adjustment ledger fund into a new memorandum of understanding, as was the case in 2012.

"The only real difference for players is that we are proposing modified sharing of revenue above the level required to fund player payments," he said.

The adjustment ledger remains another point of concern for players, for they want the $29 million of money owing from the current deal paid now, rather than carried into the new deal, arguing it's the current team and recently-retired players such as Michael Clarke, Shane Watson, Brad Haddin, Chris Rogers and Mitch Johnson who deserve that money.

ACA chief executive Alistair Nicholson, speaking from London, also took aim at the video.

"This is simply rehashing their (CA's) offer from March in a different format," he said.

"Same numbers, same lack of transparency and same philosophies that the players have categorically rejected.

"Surely, there is a point at which the penny has to drop for CA to stop haranguing the players and come to the table to mediate."

If a pay deal is not reached by June 30, CA chief James Sutherland says players will be locked out and won't be paid. The players have already begun preparing for this, including establishing their own image-rights company where potential new sponsors and broadcasters can secure their services.

With the national ODI team in England for the Champion's Trophy, it's business as usual for state cricketers with Victorian players to return to training on Thursday.