What is the ATO apparantly giving out a different answer when you contact them to what the legislation says?

So I'm looking into purchasing an f-150 Lightning on a novated lease, after discussing it on this subreddit I was told that it wouldn't qualify as it's over $91,000 to purchase the vehicle which is the luxury car tax threshold

Now the f-150 Lightning is exempt paying luxury car tax because it is a Goods carrying vehicle.

And as far as the ATO says on the page at https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/fbt-on-cars-other-vehicles-parking-and-tolls/electric-cars-exemption, it states that the Novated Lease would be FBT exempt if:

luxury car tax (LCT) has never been payable on the importation or sale of the car

Now I contacted the ATO this morning and spoke to a lovely lady at the ATO and she just repeated to me that because luxury car tax would not be payable on the importation or sale of an F150 Lightning then therefore it would not have to pay FBT under a novated lease.

However, from what I can see this is different from what the legislation says, which seems to put in a hard threshold regardless of the actual LCT payment requirements of the car.

So you would think that by contacting the ATO you would get a clear and direct answer as to what the legislation says. But it seems to me that the ATO is giving different answers over the phone to what the reality of the legislation is.

Why would this be?