Q. In addition to her salary, the accounting firm agreed to pay Britney $1,000 on 1 January 2022 to assist her in purchasing work clothes. The firm has a very strict policy about clothes that qualify for the payment, setting out a limited range of colours and styles so as to maintain a professional corporate image. Britney spends the $1,000 on work clothes and complies with the firm's clothing policy, but due to her good selections, she finds that she is sometimes still able to wear the clothes when attending personal events (amounting to 10% of the time that the clothes are worn).

Is the $1,000 considered a taxable allowance? Does it matter that she sometimes wears the clothes outside of work? Are the clothes deductible?

Because this is a one-off payment, I'm assuming the $1,000 is not ordinary income? Is this statutory income instead? Or assessable income?