Jenny spends her weekends baking cookies, which she sells at work to her colleagues. She does this because she enjoys baking but doesn’t want to eat all the cookies.
She charges her colleagues for the cost of the ingredients to make the cookies, but nothing more. She will bake extra if there is a birthday or other work event but doesn't charge on those days. Jenny will also take special requests such as gluten-free or low FODMAP.
Jenny must include the money received from her colleagues in her assessable income for the year.
True or False?