A luxury car is a car that provides increased levels of comfort, equipment, amenities, quality, performance, and associated status compared to moderately priced cars. The term is subjective and reflects both the qualities of a car and the brand image of its manufacturer. Luxury brands rank above premium brands, though there is no fixed demarcation between the two. Traditionally, most luxury cars were large vehicles, though smaller sports-oriented models were always produced. "Compact" luxury vehicles such as hatchbacks, and off-road capable sport utility vehicles, are relatively modern trends. Classification standards Several car classification schemes include a luxury category, such as: 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. As of 2019, the thresholds were approximately AU$66,000 (US$,000) for normal cars and AU$76,000 (US$,000) for fuel-efficient cars. Europe: Luxury cars are classified as F-segment vehicles in the European Commission classification scheme. Italy: The term "auto di lusso" is used for luxury cars. France: The term "voiture de luxe" is used for luxury cars. Germany: The term (upper class) is used for luxury cars. Russia: The term ( ("representative class vehicle, also translated as luxury vehicle) is used for luxury cars. 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" categories). The criteria for a vehicle to be considered "luxury" is not published. Characteristics Features Luxury cars have traditionally emphasized higher levels of comfort and safety. Manufacturers often introduce new safety technologies and comfort amenities on luxury models before they are available on more affordable models. Some brands, like Audi and BMW have expanded their marketing by "introducing lesser priced and strip-down economy versions of their products." Luxury vehicles can be a status symbol for conspicuous consumption. However, since many European luxury car buyers shy away from conspicuous consumption, brands offer buyers the option of removing exterior badges that identify the model name or engine size. The suspension system of most luxury cars is tuned to prioritize ride quality over handling, however, some cars are marketed as "sports luxury" and have a greater emphasis on handling characteristics. Layout and powertrain Traditionally, luxury cars have used a front-engine, rear-wheel drive (FR) layout. The FR