Nathan is employed as a financial controller for a large carwash business, named A1 Car Wash (A1). During the fringe benefits tax (FBT) year ending 31 March 2022, A1 provided Nathan with a total remuneration package in the amount of $116,490, plus the mandatory employer superannuation contribution. Skylers package consisted of the following: Salary: $75,000 per annum Professional membership: A1 paid Nathan Chartered Accountants annual membership fee of $550 Exclusive use of an employer-provided car. A1 leased a Ford Falcon vehicle from 1 April 2021 at which time its purchase price was $45,000. The annual lease payments are $10,000. During the FBT year, the car travelled 17,000 km of which 3,000 km was work related. The licence, insurance and service costs totalled $1,200. Nathan paid for petrol in the amount of $1,270 Study expenses for a graduate accounting degree: $18,000 in course fees and $1,500 for textbooks Laptop computer costing $2,500: provided to Nathan to work from home (Business related item) Mobile phone: in the amount of $1,900 A1 held a Christmas party at a restaurant that was run by a celebrity chef. Employees and their spouse were invited. 10 employees and 5 clients attended the party. The total cost of the party was $5,600 (including GST). Required: Consider each item of Nathans package and advise both Nathan and his employer (A1 Car Wash) of the tax consequences of each item. Support your answer with appropriate legislation.