Restaurant Amuse in East Perth has been voted the best restaurant in WA and one of the 100 best in Australia for its outstanding degustation menu that changes with the seasons.

It was the second consecutive year the $130 a head (plus wine) upmarket eatery has topped the state in The Australian Financial Review's Top Restaurants' Top 100 list.

Restaurant Amuse - which has a seven week wait for a Saturday night booking - has won more than 20 awards since it opened in 2007.

Nationally, it was rated as number 49 with fellow Perth restaurants Long Chim at 67 and Lalla Rookh at 71, and Vasse Felix Restaurant (Cowaramup), the only country entry at  88.

Australia's Top Restaurants, presented by Qantas, is now in its second year, and remains the only national restaurant awards program of its kind decided solely by peer voting.

Melbourne's Attica restaurant was named as the best restaurant in Australia

While the full list of 500 restaurants is compiled by a distinguished Australia-wide panel of Good Food Guide editors, reviewers and industry experts, the top 100 is decided by chefs and restaurateurs.

Co-director of the awards Terry Durack said the 2016 Top 100 reflected that chefs voted for those who had earned their respect rather than over the more fleeting criteria of a fashionable location or a million dollar fit-out.

"You can see by those who made it onto the Top 100, the importance the industry places on pure skill, quality, and consistency," Mr Durack said.

"These are our most creative, polished, original, restaurants, driven by chefs obsessed with quality."

Awards co-director Jill Dupleix said they were an instant snapshot of the Australian restaurant industry.

"The new Top 100 shows that restaurant business models are changing, and the way people dine out is changing," Ms Dupleix said.

"Chefs continue to focus on seasonal, locally grown produce and evolve their use of direct cooking techniques such as wood-fired ovens and charcoal grills."

Restaurant Amuse 

Open: Tuesday-Saturday from 6.30pm.

Address: 64 Bronte Street, East Perth

Telephone: 9325 4900