In this third part of our series we look at salary packaging and how providing a car to a team member can generate a fringe benefits tax liability for employers. For many business owners, it’s also part of a smart salary packaging strategy. But when you give an employee access to a car for private use, the ATO may see that as a fringe benefit, and you may have to pay fringe benefits tax (FBT). One of the simplest ways to work out the taxable value is the statutory formula method.

In this second part of our Tax and Cars series, we look at a vehicle type that’s central to the way many West Australians work and travel: one-tonne Utes and commercial vehicles. For tradies, business owners and even professionals, these vehicles go beyond just practical, they can provide significant tax advantages that many Perth tax accountants use for their clients. But not all Utes are created equal, and not all commercial vehicles qualify for tax breaks. Here’s what you need to know.

As a taxpayer in Perth, one of the simplest ways to reduce your taxable income is by claiming tax deductions for motor vehicle expenses related to work travel. The Australian Taxation Office (ATO) allows taxpayers to claim a deduction based on a set rate per kilometre for work-related vehicle use. For the 2026 financial year, the ATO’s set rate has increased to 88 cents per kilometre, providing even more significant savings for eligible taxpayers.

An SMSF can be a wholesale investor if it satisfies the tests under sections 708 and 761G of the Corporations Act, the accountant must also comply with their continuing professional education and ethical requirements.