The company has to pay taxes on them already as most perks as considered compensation (except for a narrow class of business expenses, and health care). If the 3% was applied there it could avoid this issue.
In Aus (and UK, I believe) you can "salary sacrifice" something like a car, phone, or computer. Essentially the employer buys it for you and just deducts payments from your paycheck towards it. It isn't income to you, but there is a fringe benefits tax. Some items, like computers and phones, are exempt from this tax though.
As far as I know the only thing that works this way in the UK - there is as scheme where you can get a bicycle tax free and paid by deductions from your salary:
That has happened here in Norway. One normally get so heavily taxed when receiving a perk that it is normally give more economic sense to pay out of your own pocket instead.
As a result very few have any real perks, except free cell phone. At list it makes it easier to compare job offers :)
