Which of the Following Is not a Stated Reason Why

Which of the following is not a stated reason why the fringe benefits tax was introduced into Australia?

A) As there was a recognised technical complexity in the previous law and difficulties in the tax administration to ensure that all types of fringe benefits were clearly reported by employees
B) To raise extra revenue for the government
C) To reduce the government's burden and to increase the efficiency in the administration of the taxation on fringe benefits. This is achieved as the government can focus on dealing with fewer taxpayers
D) It was recognised that employees generally did not comply with section 26 (e) of ITAA36