?Your client A$1$ ?Services Ply Ltd has $10$ ?employees and has approached you for advice on the following transactions:

a$)$ ?Payment to an employee for an estimated cost of electricity used in his home workshop. The total amount paid during the Fringe Benefits Tax $($FBT$)$ ?year is $$450.$

b$)$ ?Loan to an employee at $1\%$ ?interest. The employee used the loan as a deposit to buy a holiday home with the intention of renting it out.

A loan of $$45,000$ ?was provided on the $1$st of April $2023.$

c$)$ ?Payment of an employee's medical bills for a recent heart scare. The total amount paid during the FBT year is $$3,500.$

d$)$ ?$$150$ ?gift card to all employees as a Christmas present

e$)$ ?Payment of Christmas party for all employees to attend, total cost $$2,500$

Additional Information

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REQUIRED:

Advise A$1$ ?Services Pty Ltd which of the above items will be subject to Fringe Benefits Tax and determine the taxable value of the benefit provided. Provide justification for your comments using legislation and case law.