Thank you very much folks, the question does sound more like a ‘special project’ for the income tax department  ;-)

I also imagine research relying on this type of ‘self-report’ data would be suspect.  

You are correct Vivien, this is exactly the issue the trustee is dealing with - what the individual ‘should/can’ be making to consider this a career versus what they are making, indicate this person is not running a viable business.

Thank you again for your help.