ili. APDS was approached by Australian Commercial Drivers Association (ACDA) with the offer for APDS to lease a commercially zoned driving-training centre, located on the outskirts of Sydney. In addition, ACDA also offered a $100,000 cash incentive and 24 months rent-free valued at $240,000 if APDS relocated their entire business to the new facility. Subsequently, APDS accepted the offer and moved premises on 30 May 2024.Prepare a letter of advice/report which identifies all relevant tax issues, critically analyses, and applies the taxation treatment to the issues, i.e., you will need to argue and support your view and consider differing views (if applicable), and indicate your recommended action based on your better view, i.e., your conclusion (IRAC principle). You must ensure that your analysis used to determine your recommended action is fully supported with relevant authority, for example, tax legislation and case law