On 1 April of the current FBT year, Elvia flew to Sydney for a job interview as a general manager with Vienna Music Shop, a retailer who sells musical instruments. (a) She was reimbursed for the costs of airfare and overnight accommodation incurred when attending the interview. The cost was $2,000. Upon successfully obtaining the job, she commenced work on 1 May of the current FBT year and was provided with the following benefits: (b) A relocation allowance of $6,000. (c) A copy of the Swampland Magazine provided bimonthly to help Elvia gain a deep understanding of Australian music culture. The cost of this magazine was $20 per issue and was provided for the whole FBT year. (d) As Elvias daughter needed a cello when taking her music lessons, Elvia purchased a cello on 1 July of the current FBT year at a cost of $800 for use by her daughter. She was provided with a 40% staff discount on musical instruments. The normal mark-up on this cello is 30%. Required: Advise Vienna Music Shop as to the tax consequences of each of the above events. Specify the type of fringe benefit with justification. Calculate the fringe benefits tax payable by Vienna Music Shop for the current FBT year. Support your answer by referring to relevant fringe benefits tax legislation.