Required: Briefly explain (citing relevant authority where appropriate) whether the following are assessable as ordinary income or statutory income, or non-assessable

1. A taxpayer has her investment property compulsorily acquired by the government. Six months later she receives, on top of compensation for the house, $40,000 interest due to the delay in paying the compensation (for this part only comment on the $40,000).
2. Non-transferrable frequent flyer points earned by a partner in a law firm due to undertaking work related travel. The points can only be converted to non-transferrable plane tickets.
3. $8,000 travel allowance given by an employer to an employee for their upcoming two week overseas business trip.
4. A junior employee engineer receives a free non-transferrable airplane trip, given to her from her employer's client for a job well done.