its a taxation law questin please explain it clearly and it detail as its a 10 mark question

Week 2 Question (10 marks) Anna is a fitness consultant operating as a sole trader. Anna recently completed two fitness contracts for two of her clients. In her first contract, Anna provided a 10-hour fitness training course to her client, Sam. Anna charged $1,000 for her fitness training course. This included fitness training materials that cost Anna $100. In her second contract, Anna provided fitness video tutorials for a client, Lilly. Anna charged $1,000 in total. This included $200 to cover the cost of the video recording materials. With reference to the relevant legislation and/or case law, discuss whether or not these receipts are Anna's income from personal services