Father's teenage son ('Son') has a list of chores that he is expected to complete weekly (take out the garbage, wash the dishes, cook the family evening meal one evening a week etc).

Father and Son have a deal the essentials of which are as follows.

- If Son completes his chores on time and up to Father's fussy standards, Father will pay Son a weekly allowance of $20.

- So long as the deal remains in place, Son cannot request money for his personal expense (e.g. phone credit, go out with his friends etc). Such expenses are his responsibility to be satisfied (or not!) from his allowance.

 

Most weeks Son does in fact manage to complete his chores on time and up to standard and does receive the promised allowance?

Per the Oceania ITA does Son have income that must be included in Son's chargeable income?