Assume all values in this question are in AUD equivalent amount in relation to Finn Winks. Finn Winks, who lives in Adelaide, is a management consultant with ElecText Ltd, an American company specializing in the development of information systems for the e-textbook publishing industry. In March 2021 ElecText won a tender contract to install a new computer system for SINGTECH Ltd, located in Singapore. As a result, on 1 April 2021 Winks was posted to Singapore for one month to arrange the installation of the system. Due to technical difficulties in the installation, Winks’ stay was extended by a further three months. Initially, her salary of $9,500 per month was paid into a bank account in Melbourne. However, from 1 May her salary was paid into a Singapore bank account. Upon completion of her work in July 2021, SINGTECH presented Winks with two airline tickets and vouchers for a holiday in London valued at $10,000. SINGTECH also offered Winks a three-year consulting job with the company with an annual salary of $160,000 and a car.

As an incentive to join SINGTECH, and to compensate for her leaving ElecText and having to move permanently to Singapore, she was offered $50,000. This was to be paid in two installments — $25,000 on joining the firm and $25,000 after one year's service.
Winks accepted the offer on 1 September 2021.

Required
Finn Winks has come to your firm for advise on her tax affairs as shown above. Advise Winks as to the assessability of the above amounts in Australia for the years 2020/2021 and 2021/2022. (In responding, you must examine all the facts of the case as described above and make a conclusion on balance. You must provide legislative (ITAA97 and/or ITAA36) and case law references to support your advice). The word limit is 500 words