Bronwyn Murray operates a clothing store in Brisbane as a sole trader. This business specialises in selling evening gowns and cocktail dresses to members of the public and it is registered as an enterprise for Goods and Services Tax (GST). Bronwyn comes to you for advice about seven separate questions in relation to her 20202021 income year ending 30 June 2021, and her Fringe Benefits Tax year ending 31 March 2021.

Rita Kelly is one of Bronwyns fulltime employees.

On 1 December 2020 Rita borrows $10,000 from her employer, interest-free. By 31 March 2021, Rita has not repaid any amount of this loan.

Ritas boyfriend invites her to dinner at an exclusive Brisbane restaurant so that they can celebrate Valentines Day as a couple on 14 February 2021. Rita purchases an expensive cocktail dress from Bronwyn on 14 February 2021 for $800 (including GST) to wear to the dinner. This evening gown would usually be sold for $3,000 (including GST), and cost Bronwyn $1,500 (including GST) to purchase.

Rita offers to learn how to drive the new delivery truck that Bronwyn purchased (see Question 4), so that she can help Bronwyn to collect trading stock from suppliers as part of her job. Rita takes driving lessons from an Australian-wide truck driver training school, paying $1,680 (including GST) for the lessons on 31 March 2021. Bronwyn reimburses Rita for the full cost of the driving lessons on 31 March 2021.

These are the only fringe benefits that Rita gets from Bronwyn during the Fringe Benefits Tax year ending 31 March 2021.

Calculate the FBT payable by Bronwyn for the FBT year ending 31 March 2021. Show all your calculations, provide reasons for your answer, reference relevant sections of the Fringe Benefits Tax Assessment Act 1986, provide explanations for reductions applied to taxable values, and clearly categorise each fringe benefit.

Present your answer in the following table format:

Description	Taxable value $	Gross up	Taxable amount $