Question $2$

Monica is a chef working at a five$-$star restaurant. In August $2022,$ she receives $$30000$ per$-$year scholarship provided by her employer to undergo professional training at a prestigious cooking school. The scholarship conditions require Monica to work as the head chef exclusively for her employer for a minimum of $3$ years after completion of the training.

In May $2023,$ the restaurant's owner Gunther transfers $$8000$ as a gift from his personal funds to the restaurant manager Treeger. Treeger is retiring in June $2023.$ Gunther wants to thank Treeger for his long$-$standing friendship. Gunther has never before given a bonus unrelated to performance to any employees.

Q$2\mathrm{.}1$ Please explain whether there will be tax consequences to Monica resulting from the $$30000$ scholarship she receives for the year ended $30$ June $2023.$