Discuss the CGT implications of the following:

$($a$)$ Donald is a famous actor who had just finished a film. On $1$ March $2023,$ the producers

of the film paid him $$1$m in exchange for him agreeing not to work as an actor for the

next $2$ years.

$($b$)$ Mark is a developer and built and sold $20$ townhouses in Taylor on $30$ June $2023.$ for

$$10$m$.$ He bought the land for $$500,000$ in May $2018.$ The value of the land in January

$2020$ when construction of the townhouses commenced was $$1$m$.$ Construction costs

were $$5$m$.$

Assuming any capital gain was $$3$m: Are there any CGT consequences arising from

the sale of the townhouses in Taylor?

Use the relevant rules as per Australian tax law and usse the relevant case laws