Unlike regular cars utes, with a 1 tonne capacity or more, are exempt from fringe benefit tax for minor private use, including travelling to and from work and irregular use such as dumping domestic rubbish at the tip.
But if a ute is found to be used privately for more than just minor use then fringe benefit tax does apply.
An ATO spokesman said the office was cracking down on “unusually high work-related expense claims, including work travel across all industries and occupations”, and was using a “much wider approach than in previous years”.