Bossy Pty Ltd $($Bossy$),$ is a Sydney$-$based company that is registered for GST$.$

Janet North, a senior manager in the company is provided with a car that she uses

for business purposes only. Bossy owns the car.

Janet is about to retire after working $15$ years with Bossy. To show their

appreciation for Janet$$s long period of service the directors of Bossy intend to let

her keep the car as a gift.

Is the supply of the car to Janet a taxable supply for GST purposes?