Aroha works for PlantsRUs. PlantsRUs rents plants to businesses and Arohas job is to visit the businesses and maintain the plants. In the quarter ending 31 March 2021, Aroha received the following benefits from PlantsRUs:

1. A salary of $80,000 per annum.
2. An advance on her salary of $1,500 to help her repair the plumbing in her home.
3. A cellphone and laptop. These are provided mainly for work purposes, but Aroha is also allowed to use them for private purposes. The cellphone and laptop are valued at $1,000 and $2,500 respectively.
4. The use of a company car that Aroha may use privately. PlantsRUs uses the cost price method to value fringe benefits for motor vehicles provided. The cost of the vehicle was $45,000 excluding GST. During the period 1 January 2021-31 March 2021, the vehicle is used as a work-related vehicle on 40 days.
5. PlantsRUs supplies Aroha with some bright green overalls in order that her own clothes do not get damaged when she fertilises the plants. These have a large orange PlantsRUs logo on the front and back. The overalls are valued at $200.

PlantsRUs returns FBT on a quarterly basis and uses the alternate rate option to calculate FBT payable. Aroha is the only employee who receives fringe benefits.

Required

1. Explain the tax treatment of each of the items listed in (a) to (e) above and include the relevant legislative reference in your answer.

b) Calculate the tax liability for either Aroha or PlantsRUs for each of the items listed in (a) to (e) above.