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Euro NCAP allowed a re-test of this car after a rear door came open during the side impact. Toyota made changes to the car and the GS300 then performed soundly, gaining full marks in the side impact and a high score in the frontal impact test. Its body proved to be extremely strong, suffering minimal deformation in the frontal impact and safeguarding its adult occupants. The protection offered to child occupants was also very good while that for pedestrians and other vulnerable road users was judged to be fairly good.

Front impact
The body shell suffered minimal deformation. The dual stage airbags and pre-tensioners with the load limiters and the stable structure worked well, keeping loads on the driver's and passenger's chest and legs low. There had been much design effort to protect the driver's and passenger's knees and upper legs and the knee airbags worked well. Foam padding protected the driver's feet. However, there was some floorpan distortion in the driver's footwell which extended over the centre tunnel.

Side impact
A very impressive protection system included seat mounted thorax airbags and a head curtain airbag, which also safeguards those sat in the rear. The GS300 achieved maximum points in this section.

Child-protection
The passenger frontal airbag has an on/off switch sited inside the glove box. Its presence is indicated by a non-permanent pictogram and text label on the end of the passenger fascia. The 'on' or 'off' status of the airbag is displayed on the centre console. The restraint used by the older child was a Lexus-branded Britax Romer Duo Plus, fitted forward-facing using ISOFIX anchorages and a top tether. The restraint used by the younger child was a Lexus-branded Britax Romer Baby Safe, fitted rearward-facing using the car's adult belt. Both children were well protected during all the tests.

Pedestrian protection
Cushioning provided for the areas where a child's head and to a lesser extent an adult's head might strike was reasonably good. The car's bumper provided areas of compliance but less so for the bumper leading edge. The overall rating was just below that required for the three star rating. A good effort.