2 Fringe Benefit Tax Tana is a senior manager of Aluminium Windows Ltd, a busy Christchurch aluminium window manufacturer. In this role he is provided with a Toyota RAV4 SUV originally costing $42,000 (including GST). The car was acquired by his employer in January 2019. Tana has full and unrestricted use of the Toyota. There is no sign-writing on the outside of the Toyota. He is required to regularly visit the South Island customers of Aluminium Windows Ltd. In addition, Tana is on call and from time to time he may be called back to the Christchurch premises of Aluminium Windows Ltd after hours if an emergency arises. You are advised that Tana used the Toyota for a 10-day business trip in October 2022, 12-day business trip in November 2022 and a 3-day business trip in December 2022, travelling to Aluminium Windows Ltd's major South Island customers. In addition, in January 2023 he used the car for a 6-day business trip to visit Aluminium Windows Ltd customers on the South Island's West Coast. On Wednesday, October 5, 2022 Tana also visited a client at Lake Tekapo, leaving at 9 am and returning to Christchurch that night. During the three-month