Ady is a manager of a well-known restaurant in Gombak. In the year 2019, besides receiving the normal monthly salary, he also received the following: 

a) Free food from the restaurant valued at RM1500. 

b) 3 pairs of suits worth RM6000 provided by the management. He is required to wear them on duty. 

c) Tips amounting to RM800 from customers who patronized the restaurant. 

d) A reward of RM4000 from a customer for the safe return of important documents left behind at the restaurant. 

e) A lucky draw prize in a form of a return air ticket for two to the Hawaii worth RM3000. The draw was made during the company’s annual dinner. 

Required: 

Explain, with reasons, whether the above receipts are liable to tax or not.