Jane and Sally are employed schoolteachers who have a very wide general knowledge. Both decide to enter a television quiz program called "Lease of the Decade". Under the rules, contestants receive $100 for each appearance, but if questions are answered correctly, they receive substantial cash prizes and other prizes, such as household items and holiday packages. The holiday packages cannot be transferred or redeemed, but the organisers of the program allow them to be converted into alternative venues and accommodation. Jane and Sally go on the show but Jane is eliminated in the first contest and receives her $100. Sally, however, makes 10 appearances. She wins cash prizes of $50,000, household appliances worth $20,000 and a trip to Europe with her family valued at $30,000 (the trip is non-transferrable). Required: Discuss the assessability of these prizes under section 6-5 and section 15-2 of the ITAA 1997.