A bid to escape fringe benefits tax on a Ferrari California has been thrown out after a tribunal ruled the car was used for “vanity” and trips with a girlfriend.

The Australian Tax Office is warning tradies that fringe benefits taxes can apply to the private use of heavy duty work vehicles.

A tax agent allegedly fabricated logbooks and denied he used a luxury car bought through work for personal reasons, despite using it to take his girlfriend on trips to WA’s premier wine region.