Anna is a fitness consultant operating as a sole trader. Ann

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Anna is a fitness consultant operating as a sole trader. Anna recently completed two fitness contracts

for two of her clients.

In her first contract, Anna provided a 10-hour fitness training course to her client, Sam. Anna charged

$1,000 for her fitness training course. This included fitness training materials that cost Anna $100.

In her second contract, Anna provided fitness video tutorials for a client, Lilly. Anna charged $1,000 in

total. This included $200 to cover the cost of the video recording materials.

With reference to the relevant legislation and/or case law, discuss whether or not these receipts are

Anna's income from personal services

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