HealthyHeart Pty Ltd has started a new program this year, under which the hospital is offering a $50,000 (per year) scholarship to one specialist doctor per year, to undergo Vocaonal Training in Surgery at University. The scholarship condions require the scholarship recipient to work as a surgeon exclusively at HealthyHeart Pty Ltd for a minimum of 5 years aer compleon of the training. This year, Dr. Louis Lit has won the scholarship. Louis has contacted Jessica to tell her how ecstac he is about this scholarship. He also wants to understand whether there will be any tax consequences resulng from the $50,000 he receives this year as part of the scholarship. What is the Australian Tax implication