"The Labor government continues to burden Australian families by refusing to accept concessions on the Luxury Car Tax", Senator Joyce said today.

"The National party was successful in lobbying their coalition colleagues to get an amendment which would deliver immunity to the majority of people in regional areas, including our farmers, who purchase cars not out of luxury but as a matter of occupational health and safety".

Senator Joyce said, "there have been some amendments proposed but these would do no more than divide country towns down the middle between those who own land and work on the land being entitled to a rebate, and those who work on the land but don't own land having to pay the tax. This is unnecessary, discriminatory and a little absurd when they are all standing next to one another at the pub on a Friday night".

"Our attempts to bring greater fairness have been destroyed by the Labor party, the Greens and others."

As the bill now stands, Australians will look forward to a 33% tax on vehicles worth more than $57,180.

"This is a process that I consider an unwarranted burden, premised on envy and branded by Labor and others as luxury. What they fail to recognise is that, for so many, such a purchase is a necessity," Senator Joyce said.

"It has been nauseating to hear the discussions about Maserati's, Porsche's and other genuine luxury vehicles, which will in actual fact account for a tiny proportion of the cars affected by this tax."

This tax will impact most apparently on Australian produced cars from all the Australian manufacturers. As a result of the efforts of Labor, the Greens and others, this tax will place pressure on manufacturing jobs and it will strip money from the pockets of those working families who, according to the government, have the audacity to desire the best of Australian manufactured vehicles.

Ends.