The documents also confirm Perth Glory had at least 18 cars on their books in Season 2013-14. It is understood at least half of those cars were used as an incentive to recruit and retain players who were provided with vehicles for the duration of their time at the club but were not included in the salary cap.

Most cars were provided by private sponsors or rented and it is understood they were valued at approximately $20,000 each.

Sources allege the practice was also in place for accommodation allowances in 2012-13. Some players' had the cost of their entire stay in Perth provided by the club but that was not included in the report, as required.

Some amendments were made for the 2013-14 season to provide more transparency, with at least two foreign players listed as having their accommodation provided by the club for a combined sum of $48,000. Though at least one other accommodation deal was not reported that season.

The A-League salary cap regulations stipulate that all third-party service agreements must be declared to the FFA. These include motor vehicles, accommodation not including in relocation, sign-on fees, performance bonuses, airfares, health insurance and player agent fees.