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Prescious Metal Pty Ltd is a goldminer, this year they received $5 million from Redpeace (environmental group) for agreein not to start the new gold

Prescious Metal Pty Ltd is a goldminer, this year they received $5 million from Redpeace (environmental group) for agreein not to start the new gold mine project for the next 2 years
will the $5 million be included as ordinary income?

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