Hair Envy, a dog washing business provided its employee, Stacey, with a new car on the 26^th of May 2020. The car costed $55,000 including GST. Stacey uses the car to tow a dog washing trailer. Both the car and the trailer have been parked at Staceys home except for a period of time when Stacey took a holiday with her family between 1 July 2020 1 September 2020. During this time the car and the trailer were parked at Hair Envys main business premises for security purposes and the keys were left with the receptionist. When Stacey is not washing dogs, she is permitted to use the car for personal trips. Stacey did not maintain a log book for the vehicle.

Hair Envy provides a fuel card to Stacey for use in the vehicle. The card was not functioning correctly on four occasions and Stacey paid for the fuel with her own funds which totalled $430 she did not ask her employer for reimbursement of these expenses.

Required: Advise the fringe benefits tax consequences and calculate the fringe benefit tax liability for the 2021 FBT year.