Australian Tax law

Tony has owned a large property on which there are many tall pine trees. Tony intends to use the land for grazing sheep and therefore wants to have it cleared. He discovers that a logging company is prepared to pay him $2,000 for every 100 metres of timber they can take from his property. Apart from any capital gains tax issues, discuss how Tony would be assessed on the receipts from this agreement with the logging company with reference to legislation and case law. Would your answer be different if he was simply paid a lump sum of $60,000 for granting the logging company a right to remove as much timber as required from his property