Rosemary Iran WOIKS as me BLearnIng auvrsor IOI [[18 Department Of tuucatlon. I'ler employment package includes a salary of $75,000 p.a. and reimbursement of her car expenses. In 2018-19 her car expenses were $8,000. She also gets a parking space at work, which saves her $3,000 pa in parking. Recently, Rosemary's team at Victoria Police was restructured. As part of this restructure, Rosemary was given $6,000 from Victoria Police because she agreed to change her job title from 'Manager' to 'Senior eLearning Designer'. Her salary and other employment benefits remained unchanged. Rosemary's best friend Kevin is a lecturer at Monash University. Owing to Rosemary's expertise with eLearning platforms (eg Moodle), he regularly seeks her assistance with designing the lecturer-student interface for his subject materials. Rosemary always assists Kevin on a no-obligation basis, however due to Kevin's reliance on Rosemary's expertise, he decides to give her a present of a non- transferable holiday to New York, valued at $3,500. When Kevin presented the holiday tickets to Rosemary after she fixed his Moodle site, Rosemary initially refused to accept the tickets. At that time, Kevin said \"let's just call it your birthday present\". Rosemary then accepted the present. In Rosemary's spare time, she loves to play Poker and has considerable success at Crown Casino, playing Poker. 2018-19 has been a particularly good year for Rosemary as her winnings have totalled $60,000 and her losses have totalled only $5,000. She can substantiate her wins and losses at Poker. Rosemary also enjoys investing in the share market. In 2018-19 she sold shares in Commonwealth Bank for $30,000. She had purchased the shares in 2016 for $6,000. Required: Support your answers with legislation and relevant cases