In September, Johnson, a non-resident, arrived in Australia to play basketball for the South Australia team. His earnings for the year ended 30 June were $50,000 for playing basketball, $30,000 for coaching and $60,000 for advertising sportswear. Ignore the impact of any double tax agreements. To what extent, if any, it is an assessable income ?

All are assessable even he is not a resident for tax purposes

Only $80,000 (50,000+30,000) is assessable since it directly relates to the main reason he came to Australia

All are assessable since Johnson will stay in Australia for the rest of the year.

It is not assessable because he is not a resident for tax purposes.