Barrister Fees $-$ As discussed, I received $$200,000$ for my barrister services for the

year from my clients. Although one client also gave me a gift from their mother$$s

estate, being an antique coffee set valued at $$2,000$ and I protested and said your

fees have adequately paid for my services. But the client said it was because of me

and how I was such a great bloke, that they wanted to give the gift, and I was so

taken aback, and so I couldn$$t refuse their gift.

What is the applicable reference in the ITA Act?