Jane works in the student support services for ECU

Jane works in the student support services for ECU. For many years, she has developed a passionate interest in making dream catchers for her family, friends and colleagues. She occasionally sells them at her friend's stall at a local market. They are popular and she recently started making also mini-dream catchers in the form of earnings and necklaces. Last week, she made gross receipts from selling her products at the local market.

Advise Jane on whether the gross receipts are assessable for income tax purposes.

Please Include all relevant Sections of the Act and related case laws