On 1 September 2020, Dri hired Ally Arden, an experienced yoga teacher from

New Zealand to teach lunch time and evening yoga lessons to the corporate

clients mentioned in Question 2. Ally was required to travel to the clients

offices in various suburbs around greater Melbourne to conduct the lessons.

Between 1 September 2020 and 31 March 2021, Ally was provided with the

use of a car as part of her remuneration package. The car, which had been

purchased by Dri on 31 March 2016 for $66,000 (which included GST of

$6,000) was previously used by a former yoga instructor employed by Dri. Ally

used the car to travel to the corporate yoga classes 5 days a week although

she parked the car at her house each night and drove the car around

Melbourne and regional Victoria during the weekends for relaxation. Between

1 September 2020 and 31 March 2021, the car had travelled 30,000

kilometres. As a condition for using the car, Ally contributed $1,000 towards

the running cost of the car. In addition, Dri reimbursed Ally $330 for car parking

expenses incurred when Ally travelled to clients premises to conduct the

corporate yoga lessons

Advise both Dri and Ally of the tax implications that may arise in relation to

Allys remuneration package. Calculations must be made where appropriate.