donna is a 18 years old and a full-time student. she is saving for an oversea holiday and works part time at a major department store. two months before her planned trip she finds that she still needs $5000. her father agrees to employee her for 5 afternoons per week for 8 weeks as an office assistant in his busy accounting practice. she works 3 hrs per day. in total, her father pays her $5000 for this work. other office assistant in the firm earn $23 per hr.

advise as to the assessability of the $5000 in the hands of doona and the deductibility of the amount foe her father.