The Australian taxation system is one of the most efficient taxation systems in the world. The Australian tax payers are widely divided into personal income, business earnings and capital gains (Woellner et.al. 2012).
The present scenario concerning Glenn and Andrea falls under the category of ordinary income which is more in line with a business earning.
Ordinary income as defined by the government of Australia is an income which can be in the form of cash or cash equivalent. The income must be a result of some activity or effort undertaken by the tax payer or from property investments or any other form of investments. An important regarding this law, which is critical to the case is the fact that capital receipts, gifts and other forms of voluntary income are not covered under the subset of ordinary income. The law also suggests that the business activity should be conducted in an orderly and systematic fashion in order to be classified as a commercial activity (Woellner et.al. 2012). The law also clearly mentions that any activity done as a hobby cannot be called a business and hence is not liable for tax.