LEXUS claims the first all-new GS sedan since the original circa-1997 model released here represents the most significant Lexus passenger car development in 15 years. Cut through the marketing hype, however, and it's clear the Toyota luxury subsidiary, like Audi, is more serious than ever about getting a solid foothold in the Australian luxury car market dominated by Mercedes-Benz and BMW. Importantly, the new V6-powered GS300 retains its rear-drive layout for Australia and is available from $95,000 - $5000 less than before. Meantime, the V8-powered GS430, at under $140,000, represents a sensible alternative to family-sized luxury sedans like BMW's 545i, the E500 Merc and Audi's A6 4.2 quattro.