Based on Case A you will dra1 a business le3er specific to each case in which you will provide advice to op:mise income taxes based on each client's requirements. Topics your advice will relate to including GST, FBT, SBE concessions and various tax planning vehicles by structural or transac:onal planning, including tax evasion. You will need to explain the outcome of tax liabili:es for a case and provide recommenda:ons of the most tax-effec:ve ways to minimise the overall tax liabili:es. In each of your dra1 business le3ers, ensure that you: 1. Apply the relevant legisla:on and/or case law to each of the case ques:ons. Include correct sec:on numbers and/or case names and/or ATO determina:on legisla:on and/or case law. Align references to sec:on numbers and/or case names and/or ATO determina:on legisla:on and/or case law to the client's needs. 2. Provide prac:cal advice in response to each of the case ques:ons with recommenda:ons to your clients based on relevant cases and legisla:on. Include all calcula:ons undertaken to reach final amounts based on each case scenario. Explain the eligibility of the GST input tax credit on meals and car expenses and the op:mal business structure to minimise overall tax liabili:es. (Case Scenario A). Explain the fringe benefits and FBT calcula:ons and eligibility for small business en::es, including the benefits or concessions. (Case Scenario B). Outline appropriate advice and recommenda:ons to each client based on calcula:ons undertaken for each case. 3. Use appropriate language and an appropriate structure to communicate to the clients via the business le3er. You must iden:fy each case by addressing the client's name/s. As you are producing dra1 le3ers, you do not need to use le3erhead from a tax agent firm. Case A - Fabia Stanley Fabia Stanley, aged 41 years, visited your prac:ce to discuss GST-related issues and a possible change in her business structure. She is currently working as a sole trader and olen has to treat various customers to lunches to keep the sales contracts. The lunches are all business related. In addi:on, Fabia uses her private car to drive to the lunch venues. Fabia wishes to claim GST credits on the business lunches and car expenses. Fabia earns $170,000 (net of deduc:ons) from her sole trading business. She wishes to change her business structure from sole trader to another structure commencing on 1 July 2023. She has provided you with the following financial and other family details. Fabia Stanley has the following family members living with her: Jose Stanley: Fabia's spouse, who is 42 years old. Jose is a schoolteacher, earning $80,000. Juan Stanley: Jose's father who is 68 years old. He re:red from his job as a sales manager at Suncorp Bank last year and had no income since. Does not receive any income.