CarSales Pty Ltd is a resident company that owns and operates a car dealership. During the year, the company has provided the use of a car to each of the following:

a) Damon, a salesperson, receives the use of a Lexus;

b) Damon’s wife Kylie, who does not work at the dealership, receives the use of a Citroen;

c) Nigel, who the company will employ as an accountant as soon as he finishes his professional exams, is given the use of a Honda;

d) The dealership gives Gabby the use of a Mercedes. Gabby conducts business as an advertising consultant and has agreed to receive use of the car instead of charging Kamikaze a fee for her services;

e) Tristan, a former employee who left after 20 years of service with the company, is provided with the use of a Chrysler;

Required: Giving reasons, identify which of the above transactions represents a fringe benefit.