Some years ago, Corey wrote a book entitled The History of Queensland Cricket, which retails for sale at most good Brisbane bookshops and online for $39.95. For each book sold, Corey receives a royalty of $10 from the book publisher.

On 19 June 2018, Corey receives a cheque for $3,250 from the book publisher, representing royalty income in respect of 325 books sold during the 2018 income year.

- Will Corey need to pay tax on this amount?