This seems like a fairly 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 was designed to have a goods carrying capacity of less than 1 tonne 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 by the manufacturer to carry more than a one tonne load, it’s not seen as 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 carrying capacity of less than one tonne, or a passenger capacity of fewer than 9 people?

Vehicles outside these specifications with higher goods carrying and passenger loads; as well as 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.