11. Which one of the following statements is true? @) (b) (c) (d) (e) In the decision of Scott v Federal Commissioner of Taxation (1966) 117 CLR 514 it was held that the gift of 10,000 pounds by a client to the solicitor was remuneration for services rendered. In the decision of Jarrold (Inspector of Taxes) v Boustead (1964) 3 All ER 76 it was held that the fee paid for the relinquishing of amateur status for life was ordinary income for the taxpayer. In the decision of FCT v Whitfords Beach Pty Ltd 82 ATC 4031 it was held that the subdivision and sale of the land had gone beyond the mere realisation of a capital asset, and the sale receipts were assessable income. In the decision of FCT v Rowe 97 ATC 4317 the gratuitous (non-compulsory) reimbursement by the Queensland Government of a taxpayer s legal costs was held to be assessable income for the taxpayer. lllecal activities cannot constitute a business