Mary works for Ace Ltd. She has the use of a company car for work purposes as her role requires her to deliver products to customers. Mary enjoys driving the manual Toyota Corolla and also drives it for private trips. Her employer is aware that she has sometimes uses the car for private purposes. In late March 2019 Mary was involved in a skiing accident and broke her arm in two places. She was on sick leave for a while but was able to return to work on light duties on 15th May. Mary could not drive as she didn't have full use of her arm, and couldn't change the gears in the car. Mary started to use public transport to get to work. In August Mary's doctor said it was OK for Mary to drive again, but by then Mary was so used to travelling on public transport and decided she did not wish to drive a car again. Between 1st April and 1st October the company car was parked in the garage at Mary's house. No one used it. Required A: Discuss whether Fringe Benefit Tax applies in the above circumstances. In your response give reasons and refer to sections of legislation and cases, where relevant Employer can be providing a car fridge benefeif they make availabl;e a car they own or lease to an employee for their private use. For fringe benefit tax purpose, a car is any of following A sedan/ wegan Any other good carrying vehicle with a carrying capacity of less than one tonne, such as penal van or utility Any other passenger carrying vehicle designed to carry fewe than nine passsengers.. If the vehicle is not a car, and the employee has private use of it, the employer may be providing a residual fridge benefit rather than frindge benefit. We have just released virtual introductory sessions to help employers work out whether they are providing a car fringe benefit. Thus, employer can register by selecting a date and time that suits them. A car is taken to be avalaible for the private use of an employee on any day they or theie associates use it, or allowed to use it, for private purpose. If a car garaged at or near the employees home, even if only for security reason, it is taken to be available for their private use regardless of whether or not they have permission to use for car privately. AND Jan Peters is about to retire from her career as a working dog trainer. Jan trains border collies at her farm in rural NSW, her dogs are trained to work with farmers in rounding up sheep. In good years Jan usually has a turnover of around $50,000 from selling her trained working dogs, but demand has slowed in recent years. Floods followed by drought and bushfires destroyed valuable grazing land and most sheep graziers have destocked their properties or lost many sheep in the natural disasters. For the past two years Jan's annual GST turnover from selling working dogs has been less than $50,000. As part of her plan to retire Jan holds a clearing sale at her farm. She sells all her farm machinery, her dog training equipment, kennels and the last of her working dogs to buyers who attend the clearing sale and receives a total of $100,000. Jan is now concerned that she may need to register for GST. Required B: Discuss whether Jan is required to register for GST. you must give reasons and refer to sections of legislation and cases, where relevant