Is the car held by the employer? This is quite straightforward and generally means a car the employer owns or leases. 

If you hire a car, such as a rental car or taxi service for the private use of an employee occasionally as required, for less than 3 months, you’re not considered to ‘hold’ the car. In these situations, a residual fringe benefit may arise rather than a car fringe benefit.

If the employer does not hold the car, there is not a car fringe benefit.