(d) Noelene is employed by a jewellery company. Noelene purchases a ring for $500 from the company, which is normally sold to the general public for $1,000. The cost of the ring to her employer is $800. Explain whether the provision of the ring gives rise to a fringe benefit for the jewellery company, and if so, calculate the taxable value of the fringe benefit.

(e) Bean Counters Limited is a chartered accountancy firm. One of its employees is migrating to Japan for personal reasons. As a going away gift, the firm pays for the employee to have five free lessons to learn the Japanese language. Does the provision of the free Japanese language lessons give rise to a fringe benefit?

(f) A company carries on an electrical business. The company sends two of its employees to another city to carry out electrical work on a newly built supermarket. The project will last three days. The employees are provided with free accommodation while they are away working on the project. Does the provision of the accommodation give rise to a fringe benefit?

(g) Garry decides to visit his friend in Rotorua. He drives there using his work vehicle which cost $30,000. Garry used the vehicle 40% of the time for private purpose His petrol for this visit costs $200, which he pays for personally. Calculate the value of the motor vehicle fringe benefit.