John works for Holmes Institute as a researcher. He receives $250 per month to cover the cost of books and stationaries he requires as part of his employment as a researcher. With reference to relevant legislation and case law, discuss whether Johns $250 monthly receipt is an allowance or fringe benefit?

David is the owner of Pizza Crunch. He purchased a delivery car for $80,000. David gave the car to his driver Aadesh, who works for Pizza Crunch for 3 years. Aadesh use the car for 210 days during the FBT year. Aadesh contributed $4,500 towards the cost of running the car. Using statutory formula, calculate the taxable value of the car fringe benefit. You will need to refer to relevant legislation (Maximum 200 words)