Problem
Beatrice is a famous New Zealand sportsperson. She has won multiple international competitions in recent years. Beatrice has been playing her sport since she was a child. She is now 32 years old. She spends at least three hours a day training during the week, and all her weekends attending tournaments. She invests most of her discretionary spending on sports memberships, equipment and travel associated with attending tournaments.
When Beatrice left school, she went to university and became an accountant. However, in the past four years she has reduced her accountancy work from full-time to part-time work (10 hours per week) as she has become more successful at her sport. She has managed to support herself through prize money received (e.g. she received a total of $250,000 in winnings last year - over six different competitions).
Task
Explain whether Beatrice's prizemoney would constitute income according to ordinary concepts.