Australia is it's own content, now looking at it from protection alone the SG leopard 2 is better protected and slightly better armed. AMAP modular armor, L55 main high pressure main gun. The American Abrams has better power to weight from its gas turbine engine but its armor is slightly inferior, its only been in the last few years that she got reactive armor as part of tusk. Her main gun is based on the L44, which is shorter then the Leopard 2's giving a lower pressure to make up for it the US uses Depleted uranium rounds, still we have yet to see the next Abrams the M1E3 is under development and will hopefully up the game.
Personally I would have argued the Israelis merkiva 4 as being tops, great frontal armor, state of the art hard kill, modular armor good gun, and secondary fire power. But chuck's point stands and its one of the points I was trying to make. Right now type 99 is not a world beater, but then no one has a world beater. Unless its third Generation vs second generation there is no easy win.
its like the battle between the Csa Virginia and the Uss Monitor, both were iron clads both went in and slugged it out but the only reason the battle was "won" was because the Virginia realized the futility of the fight.