To help them with their expenses, Tech reaches an agreement with a service station nearby for the employees to be able to purchase petrol at a price that is below the price that is offered to the public generally. The employees show their staff card to prove their entitlement to the cheap petrol. Tech also allows employees to have their cars repaired for free in Tech’s car repair workshop and pays a nearby child-care centre to give priority of access to children of Tech’s employees.Explain the FBT consequences of these arrangements for Tech and the income tax consequences for the employees.