Матеріали курсу TABL2751-Introduction to Tax Law - Term 3, 2025 та відповіді на тести | moodle.telt.unsw.edu.au

Joyce, aged 40, is a politician and a member of the New South Wales parliament for the seat of Kingsford. As a member of the New South Wales parliament, she is paid $188,000 per year. Joyce has very strong views on mining, especially coal mining, and is strongly opposed to imposing too may environmental restrictions on mining projects because mining is good for jobs and regional (country) communities. Joyce rarely does interviews with journalists as she does not trust them. However, the Four News TV station has secured an interview with Joyce whereby Joyce will make herself available for interview over two-days. In return, Joyce will be paid a lump sum of $30,000 by Four News. The interview(s) took place on 12 and 13 February and Joyce was paid $30,000 on 28 February 2024.

From the above facts, which of the following is most correct in respect to Joyce?

The $30,000 is income (not capital) because it is reward for services, in this case, the service of making herself available for interview and disclosing information, etc.

Even though the payment is for a service, it is capital (not income) because the service is an isolated event.

The $30,000 is not included in Joyce’s assessable income because it is not directly related to her duties as a member of parliament.

The $30,000 is a capital receipt (not income) because Joyce had to disclose a lot of information in the interview.

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TABL2751-Introduction to Tax Law - Term 3, 2025

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