Explain why the payment to the taxpayer in FCT v Dixon (1952) 86 CLR 540 was assessable income but the payment in Scott v FCT (1966) 117 CLR 514 was not.
In your answer you should include (but not necessarily be limited to) the following:
i) A brief statement in your own words of the facts of the cases.
ii) Identify the issues raised and the relevant legislation in the context of ITAA97.
iii) Identify any cases and other sources of information relevant to the issues and legislation.
iv) Apply the law to the facts stating clearly why one taxpayer was assessable and the other was not.