In July 2018 he was engaged on a two-year fellowship program that was sponsored by the Australian Cancer Council. During this period, he was to be paid a fellowship grant totalling $AU 240,000 by the Australian Cancer Council.In March 2019, Scott received $AU120,000 of his fellowship grant. All these amounts were paid into an Australian bank account and earned $AU 2,000 bank interest. Are these assessable as Australian income