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Which of the following is not a relevant factor in determining whether the gift was income in Scott v FCT ? a. The fact that

Which of the following is not a relevant factor in determining whether the gift was income in Scott v FCT?

a.

The fact that the donor made other gifts at the same time

b.

The fact that the solicitor had always charged full professional fees for his services

c.

The donor's motives

d.

The fact that the gift was equal to the value of the services provided by the solicitor

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