Required: Ignoring capital gains tax, discuss whether the free flight and/or the free holiday accommodation are assessable income (citing authority where appropriate)

Gary is employed as an accountant. He has a lot of work-related expenses, and has an arrangement with his employer where he spends money on such expenses using his own personal credit card (used only for work purposes), and then his employer reimburses him for such expenses. Gary joins a reward program for this credit card, where for every dollar spent, he is entitled to points, which can then be redeemed for free non-transferrable, non-cash convertible hotel stays. He uses the points he accumulated to book a free hotel stay in Hawaii. Gary mentions his upcoming Hawaii holiday to one of the clients of the firm. The client, who likes Gary and has always been happy with his work, allows Gary to fly to Hawaii for free (the client is the CEO of a plane company) in his upcoming holiday. This free flight is not transferrable and not cash convertible.