Joe Bronson is a marketing consultant. In August and September 2019 he undertook a number of jobs for Elite Retail, a wholesaler of clothing for women.

In appreciation of his services, in November 2019 Joe received two tickets to the Australian golf from Elite Retail. The tickets were valued at $400. He also received a Christmas hamper valued at $200 from Elite Retail.

On 1 February 2020 Elite Retail offered Joe a position with the firm. He was offered a salary of$120,000 with a sign-on bonus of $5,000 if he accepted the offer within 10 days.

A company car would also be provided. This would be a Mazda 3. The on-road cost of the car is$30,000.

He was also offered a laptop valued at $2,400 and a mobile phone valued at $800.

Professional Membership of Marketing Australia would also be paid.

On 10 February 2020 Joe accepted the offer.

For the year ending 30.06.20, Elite Retail paid Joe an entertainment allowance of $5,000 to helpcover the cost of entertaining his clients. He also had his telephone expenses of $330 paid. Half ofthe telephone expenses were work-related.

As top salesman in the third quarter of 2019/20, Joe received a bonus of $15,000 and a trip to acomputer fair in Auckland that cost $1,500.

Advise Joe and Elite Retail of the tax consequences of the above benefits received by Joe.