FBT - Car owned by employee's spouse

If an employee uses a car registered under his/her spouse's name but gives a declaration stating that the car is being used by the employee and not the spouse, can the employer give the employee part of his salary as benefits like fuel allowance, driver allowance, etc. and pay FBT for that instead of the employee paying IT for the same if he got them as salary? (Obviously the employer would cut the FBT from the employee's salary, but thats a different topic)

Kindly clarify.