A committee has called on the Australian government to review the car fringe benefits taxation arrangement.
The recommendation, handed down by the Senate Economics References Committee on Wednesday, relates to the tax benefits enjoyed by employers who provide their staff with cars for work.
In June 2011 the government passed legislation that changed the formula for calculating car FBT to address "perverse incentives" for more car use, particularly during peak hour commuting.
During debate on the bill, it was agreed the committee would look at the changes and report back to the Senate.
The committee drew no significant conclusions from its review, noting it was difficult to examine the impact of the amendments less than 18 months after they were made.
The sole recommendation was that the government commence a review of the car FBT framework in 2015.