Martin Costa, a well known gardening TV presenter, is a resident of Australia. His contract with channel Live amounts to $450,000. He received $85,000 for product endorsements from nurseries, $10,000 in appetences fees at large gardening shows. He entered and won 20,000 UK pound at the Royal garden Gala held in England where he enters the competition every year( it amounted to AU$38,000). In addition he was awarded cash price of $4,000 on 13 October 2014 for his contribution for being Australian gardening at the annual fluoride held in Canberra, plus a perpetual trophy worth $5,000 for being Australian Gardening innovator of the year, promoting sustainable gardening. He also received $15,000 worth of plants from a sustainability nursery as a thank you gesture for attending their opening Day. He was mentioned in their marketing materials.

Explain fully the reason for your conclusion and show clearly the taxation law that support your view and what amount should be included in his assessable income for the year ended 30 June 2015.