Some years ago, Ross wrote a book entitled "Legal Issues for Everyday Australians", which retails for sale at most good Brisbane book retailers for $20. For each book sold, Ross receives a royalty of $5 from the book publisher. On 13 June 2023, Ross receives a cheque for $1,620 from the book publisher, representing royalty income in respect of the sale of 324 books during the 2023 income year