As part of a salary package provided to a senior employee, Nigel has included a BMW which the employee is entitled to use privately and garages at their home. Nigel purchased the vehicle for $45,000 and provided it to the employee on 1 September 2023. It has a limited effective life of 8 years. Stamp duty (a state government tax on the transfer of property) was $1,740. Fuel costs were $500 per month which the employee paid whilst re-fuelling at the service station. The employee was not re-imbursed for the fuel costs. Insurance and registration were paid on 1 September costing $1,350 and $750 respectively. Appropriate logbook records reveal that the business use of the Honda is 60%. Apart from payments made to government departments (stamp duty and registration), assume all payments with respect to the Honda were made to Goods and Services Tax (GST) registered entities. Martin has made an election under s. 10(1) of the FBTAA 86. analysis any revelant law and any section suitable for it