Kate is employed as marketing manager for a clothing retailer and during the 2019/20 FBT year she receives the following: (1) a phone allowance of $100 per month to cover the estimated cost of using her mobile phone to make business calls (2) reimbursement of the costs she incurs in attending a training course in Melbourne, where the purpose of the training course is to develop her skills as a marketing manager (3) payment of taxi trips from work to home on three occasions when she is required to work late (4) the right to take from the shop, for her personal use, clothing that has a market value of $5,000 the employer paid $2,800 to acquire the clothing for sale in the shop, and (5) child care for her two young children at a child-care centre on her employers business premises.

These benefits are not provided to Kate under a salary sacrifice arrangement. Explain the income tax consequences for Kate from these transactions and the FBT consequences for her employer.