please refer to Australian law

SI Paragraph Question 4 If you answer question 4, please answer question 4(a) and (b) (a) Nirav has been unemployed for six months. He has been using the Jobs R Us Pty. Ltd. employment agency for the past four months to try to find employment. In March of this year, a new case manager, Raj, was given the task of finding a job for Nirav. Within a week, Raj had found Nirav a full-time job. Nirav bought a $500 gold watch and gave it to Raj to say thank you. Required: Advise Raj as to whether the watch is assessable income. Refer to case law 10 marks and legislation in your answer I (b) Bhuv is employed as a journalist. His employer pays him an allowance of $200 per week to cover the costs of any newspapers and magazines he may want to purchase. Required: With reference to legislation, please discuss how his allowance should be treated for tax purposes in the hands of Bhuv. 10 marks 10+ 10 = 20 marks Question 5