The legislation for Aussie sold motor vehicles changed a few years back (and for most countries I'd assume). Speedos in the vehicle used to have to be calibrated to within plus or minus a certain percentage - I think it was actually 10% which is alarming - but now all new vehicles MUST overstate your speed - that is, if you're doing 100 on the speedo with factory setup, then you're actually doing less - probably more like 95 or 96. As said, changes to tyre circumference will affect this and the larger the tyre, the more understating of speed that occurs as a result.