A luxury vehicle is intended to provide passengers (and often the driver) with increased comfort, a higher level of a equipment and increased perception of quality than regular cars (such as economy cars, which are intended as basic low-cost transportation devices). The term is subjective and can be based on either the qualities of the car itself or the brand image of its manufacturer.[1] Luxury brands are considered to have a higher status than premium brands,[2] however there is no fixed differentiation between the two. Traditionally, luxury cars have been large vehicles, however contemporary luxury cars range in size from compact cars to large sedans and SUVs Some car manufacturers market their luxury models using the same marque as the rest of their models. Other manufacturers market their luxury models separately under a different marque, for example Lexus (launched by Toyota in 1989)[5] and Bentley (purchased by Volkswagen in 1998).[6][7] Occasionally, a luxury car is initially sold under a maintream marque and is later re-branded under a specific luxury marque (for example the Hyundai Genesis / Genesis G80).[8][9] For mass-produced luxury cars, sharing of platforms or components with other models is common,[10] as per modern automotive industry practice. Australia: Since the year 2000, the Federal Government's luxury car tax applies to new vehicles over a certain purchase price, with higher thresholds applying for cars considered as fuel efficient.[11][12] As of 2019, the thresholds were approximately AU$66,000 (US$51,000) for normal cars and AU$76,000 (US$58,000) for fuel efficient cars.[13] Europe: Luxury cars are classified as F-segment vehicles in the European Commission classification scheme.[14][15][16] France: The term "voiture de luxe" is used for luxury cars.[17] Germany: The term German: Oberklasse (upper class) is used for luxury cars.[18] Russia: The term (автомобиль представительского класса ("representative class vehicle, also translated as luxury vehicle) is used for luxury cars.[19] Rental cars: The ACRISS Car Classification Code is a system used by many car rental companies to define equivalent vehicles across brands. This system includes "Luxury" and "Luxury Elite" categories (along with "Premium" and "Premium Elite" categoryies).[20] The criteria for a vehicle to be considered "luxury" is not published.