William sold wines manufactured by Nelson Winery in South Island New Zealand. Under an agreement Nelson Winery agrees to give to William retail distributing rights (but not a sole agency) for the sale of the wines in South island new Zealand. In the winter of 2019, William took a holiday of about a week's duration in an island in the Pacific Ocean. Nelson Winery paid for the charges for transportation and accommodation for the holiday. The holiday was a participation in a ``holiday scheme'' controlled by Nelson Winery and was a discretionary and gratuitous benevolence to those who satisfactorily performed agreements with the company. According to the agreement the holiday period is to be approximately one week taken during the months of June and July unless the Committee otherwise determines. No cash payment in lieu of the holiday trip will be made. William must be a fully effective Retailer at the time of the holiday trip and will receive one ticket for himself and one ticket for his wife for the holiday trip. He is not at liberty to transfer either ticket to any other person but must go himself and take his wife. William is expected to promote sales in the Territory franchised to him. The IR Commissioner added to the aggregate of assessable income in respect of William's holiday that amount which the manufacturer expended in payment for the transport and accommodation provided to the respondent in respect of that holiday. Is the holiday accommodation and transportation costs paid by Neson Winery assessable income for William?

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