Examine the taxability of the following receipts with reference to Income tax Act, 2015:

a) Bonus shares received by equity shareholder.

b) Medical allowance received by an employee, the entire amount of which has been spent by her for medical treatment.

c) Gift of a plot of land given to a company secretary by one of his clients. The company secretary has been fully compensated for his services and this gift has been given in appreciation of his personal qualities.

d) Receipt of a cash gift of $4,000 from a friend on the occasion of wedding anniversary.

e) Contribution to Fiji National Provident fund recovered from an employee by an employer but not deposited in his Superannuation Account.