For magnificent views of the CBD, there are two good choices.  C restaurant is located on the 33rd floor of St. Martin's tower, and is the only revolving restaurant in Western Australia.  Fraser's, located in King's Park, overlooks the Swan River to the CBD, and is one of Perth's few five-star restaurants.  The Boatshed Restaurant on the South Perth foreshore also has some spectacular river and city views.

 For a truly wonderful dining experience combined with a fantastic view of Perth city and up and down the Swan river, as well as beautiful food (outstanding seafood) do not miss taking visitors to Perth to The Bluewater Grill in Applecross (ask for a table outside). It has to be one of the premier locations to eat, particulary in summer. 

 Perth is blessed with a great expanse of natural beauty in its beaches, and this is taken advantage of by numerous cafes and restaurants from the city's north to its south.  Try Scarborough, Cottesloe, City Beach and Trigg for some excellent ocean view dining.  Some favourites include the Indiana Restaurant (formerly Indiana Teahouse) in Cottesloe,  Trigg Island Cafe, and Oceanus in City Beach.