Question 1 Not yet graded / 5 pts In FCT v. Dixon (1952) 86 CLR 540, the taxpayer voluntarily enlisted in the armed services to serve as a soldier. Prior to the taxpayer's enlistment, the Company had sent a circular to its staff which stated that should any of its staff enlist in the armed services it would endeavour to make up the difference between their civilian and military wages. In the income year ending 30 June 1943, the taxpayer was paid 104 by way of periodic payments from the Company in accordance with its earlier undertaking. These payments supplemented his military wages, providing him with the equivalent of what his civilian wages would have been had he remained employed by the Company. The High Court held that the payments were income according to ordinary concepts. Required: Explain the characteristic of ordinary income established from this decision, and how it may be assessed under current income tax legislation.