Sonia is employed as an IT consultant by Tech Innovation Ltd (TIL), a technology firm in Auckland. Her remuneration package includes a cash salary of $190,000 per year and several other benefits, including a company car, which TIL purchased new on 1 January 2022 for $40,000 (including GST). TIL has elected to use the 'cost price' of the vehicle for calculating FBT. Sonia is permitted to have the car for personal use after work hours. For the quarter ending 31 March 2022, Sonia paid $500 to TIL towards the petrol costs for the car.

As part of her job Sonia is required to visit clients in Waikato each week. She leaves every Monday morning, stays the night in a hotel paid for by TIL and then returns on Tuesday afternoon. She must also be available for client emergencies on Thursday and Friday nights. Over the March quarter, Sonia was called out 15 nights to assist clients whose IT systems have crashed.

TIL also imports and resells top-end computers. Sonia buys a laptop computer for her friend for $2,500. The laptop costs TIL $2,000 and TIL would normally sell it for $3,500, but Sonia bought it at staff discount on 20 February 2022. The discount is not offered to the public.

Sonia is short of cash as she helped pay for her brother to study overseas. On 10 January 2022 TIL gave her an interest-free advance of salary of $1,500, which she will repay through weekly deductions of $100 from her future wages. The prescribed rate of interest for the quarter ended 31 March 2022 is 4.5%.

TIL has a small Fitness Room on its premises for employees to use during their breaks. The company has purchased quality exercise equipment for the room. Because it has all the facilities Sonia needs for her exercise programme, she cancelled her gym membership, saving her $110 per month.

Required:

Calculate the FBT payable in the FBT return on the value of benefits Sonia received during the quarter ended 31 March 2022 and explain why any benefits are not subject to, or are excluded from, the FBT regime. Assume that TIL has provided unclassified benefits to its other employees valued at more than $22,500 in the preceding three quarters and no other fringe benefits were provided by TIL during the quarter. Support your answer by reference to the relevant sections of the Act and/ or Case Law.