In Australia, Jessica had a registrar called Rachel Zane. Rachel was so good in her job, that Jessica has recently offered her a permanent position as a cardiac doctor at HealthyHeart Pty Ltd. Rachel lives an hour away from the specialist centre. HealthyHeart Pty Ltd has purchased a car valued at $75,000 (GST included) on 1st September 2022 from a GST-registered car dealer, and provided the car to Rachel on the same day. Rachel uses the car for travelling between home and work as well as for personal use. During the period in use, the car incurred operating costs of $12,000 (this includes running costs, insurance and registration). Rachel has maintained log-book records, suggesting that 42% of the car is used for work purposes, while the remaining is for personal use. Jessica is interested to know the tax consequences relevant to this car for both HealthyHeart Pty Ltd and for Rachel