Required: Advise E Pty Ltd regarding the Fringe Benefits Tax implications of the facts below. You are not required to calculate the actual FBT liability. E Pty Ltd is an engineering firm that employs Naomi, who is entitled to a salary of $150,000. She reaches a salary sacrifice arrangement with E Pty Ltd where, in exchange for giving up part of her salary, E Pty Ltd will pay for:

A laptop (that she can keep) that she intends to mostly use for work.

Extra superannuation contributions.

The interest expenses on her investment property loan. subject : principles of income tax