Sarah works for a government agency. In addition to her salary she received the following below in tax year 2018- 2019. To what extent, if at all, do those receipts constitute assessable income in her hands and if so, what is the amount? Give reasons for each of your answer and state any cases you think relevant. 1. $8,000 cash was received from a bird smuggler in exchange for warnings about actions her Department was taking that could result in disruption to the illegal business and/or her arrest; 2. Sarah was made redundant after 30yrs of service with the Company and was paid a redundancy sum totaling $185,000 ; 3. $300,000 she received as an out-of-court settlement for personal injuries following a minor car accident; the ruling stated that $200,00 was for income replacement and $100,00 for future care; 4. $300 as a spotters fee that she was promised by a local real estate agent for introducing a prospective buyer to him. The fee was supposed to be paid when the contract was signed but Margaret has not seen the agent since and has not chased it up; 5. Every Friday, Sarah bought a ticket in the local art union. She used the same numbers each week. She won 2nd prize totalling $100,000 and in the same week also won $50,000 at the black jack tables at the casino. She estimated her past gambling losses to be $40,000. Should she include the gambling winnings and past losses in her taxable income?