During the entire 2023 income year, Robyn worked solely for TUQ. Robyn was provided with her annual PAYG Payment Summary from her employer in relation to the period 1 July 2022 to 30 June 2023. Her 2023 PAYG Payment Summary revealed the following: Name of Payer: TUQ ABN of Withholder: 45 328 520 939 Gross Salary: $190,250 PAYG Tax Withheld: $67,100 Reportable Fringe Benefits Amount: $12,500 Reportable Employer Superannuation Contributions: $10,400 The reportable fringe benefit amount of $12,500 shown on Robyns 2023 PAYG Payment Summary relates to an arrangement that Robyn has in place with TUQ. As a part of her salary package TUQ pays for several personal expenses on her behalf. These expenses were all subject to fringe benefits