Are the following subject to taxation in the hands of the recipient? Give reasons, quote sections of the ITAA and indicate any special points you consider are relevant. 

(a) Tips received by a hotel waiter who also receives a salary. 

(b) Prizes won by a contestant in a quiz competition. 

(c) A $100 bonus paid to the top salesman of the week by his employer. 

(d) $5,000 received by a lion-tamer from his employer for the loss of a finger. 

(e) Reward for information supplied by a housewife to the police, leading to the arrest of a murderer. 

(f) $10,000 won at a legal casino by a member of the public. 

(g) $10,000 won at an illegal casino by a professional gambler. 

(h) Jamie's pocket money.

(i) Bank interest from a savings account. 

(j) Winnings from a once-a-year bet in the Melbourne Cup. 

(k) Rent from a boarder who shares a house with you.

(I) Wages to a member of the Regular Army. 

(m) Danger Allowance of $4,000 paid to a mine worker. 

(n) Re-imbursement for cost of purchase of compulsory uniform. 

(o) An overseas trip provided to the Employee of the Year by the employer. The trip was worth $10,000. 

(p) A motor vehicle provided to an employee by her employer for both work- related (80%) and private use (20%). The value of the car for FBT purposes is $10,200.