Bobbi Is an Employee for a Successful Accounting Firm and as Part

Bobbi is an employee for a successful accounting firm and as part of her duties she is regularly required to travel interstate. Whilst her employer pays for this travel, Bobbi is able to use her own personal frequent flyer card and have the points accrued for each work trip added to her card. When Bobbi eventually converts these points into free flights (which cannot be exchanged for cash) would the value of these flights be treated as assessable income to Bobbi?

A) No, since Bobbi only accrued the free flights due to her work duties
B) No, since the flight benefits cannot be converted into cash as she is an employee they value of the flights is not assessable
C) Yes, the value of the free flights can be determined and as such that value needs to be included in Bobbi's personal tax return as employment benefits
D) Yes, as that is what happened in the Payne v FCT66 FCR 299 case