This seems like a straightforward question but there are some specific definitions of ‘car’ for car fringe benefits. 

The definitions are related to the manufactured design:

• If a vehicle is designed to carry less than a one tonne load or a passenger capacity of fewer than 9 people, it’s a car for the purposes of car fringe benefits.
• If a vehicle is designed to carry more than a one tonne load, it’s not a car for the purposes of car fringe benefits.

SUVs and four-wheel-drives are popular and many fall within the definition of a car for fringe benefits tax purposes. So it’s important to go back to the definition. Is it designed by the manufacturer to have a load carrying capacity of less than one tonne or a passenger capacity of fewer than 9 people?

Vehicles outside these specifications with higher load or passenger carrying capacity and other transport, such as motorbikes, are not cars. These may be a different type of fringe benefit such as a residual fringe benefit but they’re not a car fringe benefit.