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:
This question belongs to income taxation law and discusses about why the payment to the taxpayer is assessable income in some cases but not in other cases.
Total word count: 960
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