For many years, Jennifer has been employed as a social worker and receives a fixed salary totalling $5,000 per month. Jennifer has also made some money (around $25,000 in 2020/21) from selling personal goods on Amazon. The goods that she sold were either hers or belonged to other family members and she closely followed a business tactic which she learned from attending various seminars and receiving direct coaching from a sales expert. Jennifer has also written and published a book that gives suggestions on selling personal goods over the internet and Jennifer sold each book for $100. Jennifer is paid five cents for each time the book is borrowed from libraries in Australia and receives $5,976 in total for 2020/21. The book was a great success and a large publishing company paid Jennifer $600,000 in June 2021 to purchase the copyright in the book. The large publishing company will also pay a special $100,000 bonus if she attends four PR campaign events during the 2022 income year.

Question

Explain how Jennifer is likely to be taxed on her employment income, the sales of personal goods, sales of her book, amounts received when the book is borrowed and the sums received from the publishing company.