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New Zealand has something similar.

We have a fringe benefits tax, which applies if you drive company vehicles for personal use (since you are gaining something by not having to use your own vehicle).

This tax doesn't apply to pickup trucks with business markings of a certain size (and I think they have to be on the side?) that are permanently affixed (so no magnetic stickers).

The result is that there's quite a few companies with Toyota Hiluxes and other trucks that don't actually need trucks at all, since they're a service company that has literally nothing to haul.

I think that pickup trucks depreciate differently as well, with tax benefits to using them over a sedan.




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