Rina Chan is a Sales Manager with DRAKE, a firm of IT consultants. She receivers a salary of $185,000, an entertainment allowance of $14,000 and a fully maintained company car, an AXA 3. The purchase of cost of the car on 1 April 2013 was $126,000. 

The total running costs including deprecation are $12,750 pa, the car travels 14,000 km a year, of which 6,000 km are on business. As part of her salary package a superannuation benefit is provided on a 5:10% employee-employer basis. Other benefits form her salary package entitle Rina Chan to have mobile phone ($1560), subscriptions to professional magazines ($1350 pa), professional association subscription ($1210), and use of airport lounge membership ($1460) Because of the long work hours involved with her work Rina Chan is provided with the use of an IMB desktop PC for work at the home. The lease cost of the computer is $1000 per month. As part of an incentive scheme the firm offers a trip to USA to the employees who has made the most sales during the quarter. Rina Chan won this prize for the June quarter. It cost $11,750. 

Required: 

Advise Rina Chan and DRAKE as to the tax consequences of the above