Harry is an online $$fitness influencer$$ and sells his services as an online personal trainer at the cost of $$1000$ per annum. The contract provides a pro$-$rata refund for complete months of unused classes upon cancellation, but Harry is entitled to deduct an administration fee of $$50.$

For the $2023$ year, Harry received payments of $$60,000.$ Of this, $$1,000$ related to cancellation fees, $$20000$ was for classes used, and the balance was for advanced fees.

You are Harry$$s tax agent for the year, determine how much Harry will be assessed in the current year. Give an explanation citing relevant law. Would your answer differ if Harry had no contractual obligation to give refunds but did so to maintain good public relationships?$\backslash$