Twist is USA based citizen who was employed by Crops Scientists Institute in USA. In 2020, Twist was seconded to Ghana from the Crops Scientists Institute in USA as a Crop Scientist to Crop Research Institute in Ghana, starting from 1 August, 2020. He came to Ghana purposely of serving the employer and being his first time of such employment; he was so excited to receive his appointment letter. The Crop Research Institute in Ghana stated in the appointment letter that the institute will pay for his airfares to cover his five member family including himself. The institute bought tickets valued at 6,000 per head and issued them to Twist. Required Briefly explain the tax implication on the Airfare paid to Twist by Crop Research Institute in Ghana for 2020 year of assessment.