Your client City Wreckers Pty Ltd has 25 employees and has approached you for advice on the following transactions:

(a) Payment to employee for an estimated cost of electricity used in his home workshop.

(b) Loan to an employee at no interest. The employee used the loan as a deposit to buy a holiday home with intention to rent it out.

(c) Payment of an employees childcare fees.

(d) Providing alcohol for Friday BBQ which is held each week after work.

(e) $150 gift card to all employees as a Christmas present.

(f) Payment of employees registration for the wreckers workers union.

(g) Payment of superannuation contributions. Advise City Wreckers Pty Ltd which of the above items will be subject to Fringe Benefits Tax. Provide justification for your calculations using legislation and case law.