Which of the following does NOT constitute assessable income?

		following a successful overseas tour, the director of the Australian Ballet Company receives a bonus of $20,000 from the Arts Council for outstanding leadership;
		a travel allowance received by an employee from their employer in relation to work-related trip to Sydney for two days;
		a professional soccer player who wins the "man of the match" award of $1,000 for his best on ground performance. This is the first time he has won such an award;
		all of the above amounts constitute assessable income.

In which case did the taxpayer derive assessable income during the year ended 30 June 2021?

		Amanda, a solicitor, practicing as a sole practitioner, invoiced her clients $5,000 on 30 June 2021 for services provided up to that date. Amanda received the cash payment for this amount from her client on 16 July 2021;
		Shane received a $12,000 bonus from his employer on 2 July 2021 in appreciation of his hard work for the year ended 30 June 2021;
		Learn to Drive is a driving school. On 30 June 2021, it receives a non-refundable upfront payment of $300 from a customer for 3 driving lessons (ie. $100 each). The three driving lessons are to be conducted on 6 July, 13 July and 20 July 2021;
		Fridge World sells refrigerators. On 30 June 2021, it sells a refrigerator for $1,500. The customer enters into a lay-by arrangement by paying an initial deposit of $500. For the next four weeks, the customer will continue to make $250 payments until the final $250 instalment is paid on 28 July 2021.

Which statement is INCORRECT?

		Statute law is made and enacted by Parliament;
		Taxation Rulings are not laws in the strict sense, but represent the Commissioner's opinion on how a particular taxation law should be interpreted or applied;
		According to Section 6-25(2) of the ITAA (1997), a specific income provision of the Act overrides a general income provision, meaning that if an amount is caught under both ordinary and statutory income, the specific (ie. statutory) provisions will apply;
		The Taxpayers' Charter sets out the rights of taxpayers and service standards taxpayers can expect of the Australian Taxation Office and has the force of law.