William is James employer. William paid the following payments on behalf of James.

Item	Payment by William	Tax deduction had James paid
	$	$
Computer part	300	300
University fees	450	200
HELP charges	850	Nil
Taxi fares	300	100

Required:

Calculate is the taxable value for FBT purposes of the following payments. You must refer to relevant legislation and/or case law in your answer.