Abraham Befonte is a fitter employed as a toolmaker at West-twood Engine and Works Pty Ltd.

He is provided with a four-wheel-drive station sedan which he uses occasionally to pick up parts and supplies for his employer from a wholesaler in a nearby town. All other use of the vehicle is private. During working hours, the vehicle is parked at the Eastwood Engine parking station, and the employer pays the fee of $50 per week.

Abraham Befonte is a keen yachtsman, and in his spare time is building a steel yacht which he proposes to sail on Lake Eastwood Engine. The yacht is being built on the employers premises since Abraham Bellefonte finds it convenient to use the electric welder, presses and other equipment located there. From time to time, Abraham Befonte also uses sheet steel from the employers stock, for which he is invoiced at cost.

Required: Discuss the liability, if any, of Westtwood Engine and Works Pty Ltd for FBT