Cameron received the following benefits from his employer for the FBT year

• Fully maintained vehicle cost $28,000. No log book was kept. The car is used predominately for work purposes and is garaged at Camerons house overnight. Cameron made no employee contribution. Camerons employer uses the statutory method to value the car.
• Work related compulsory seminar held off business premises, during office hours, for a value of $1,200.
• Camerons employer paid for Camerons personal dental bills of $3,200
• Salary sacrificed $19,000 into a complying superannuation fund

a. Calculate the Reportable Fringe Benefits Amount and Reportable Employer Superannuation Contributions to be included on Camerons Payment Summary

b. If Camerons total concessional contributions amounted to $28,000, explain the effect that it could have on his personal taxation situation.