Elizabeth accepts an offer of employment made by Aussie Models Pty Ltd to be their new marketing manager. Her salary package includes:

Payment of her trip to London valued at $14,000. Elizabeth would not be entitled to claim a deduction for this amount under the Income Tax Assessment Act 1997 or 1936 had she paid the amount. Aussie Models Pty Ltd is not entitled to claim an input tax credit for GST purposes.

Required: Advise Aussie Models Pty Ltd of the Fringe Benefits Tax payable (rounded to the nearest dollar) of the fringe benefit for the FBT year ended 31 March 2018.