Lexus GS430 User Manual page 517

A driver must be in the vehicle to steer it and operate the
brakes.
Towing in this manner may be done only on hard−surfaced
roads for a short distance and at low speeds. Also, the wheels,
axles, drive train, steering and brakes must all be in good
condition.
CAUTION
Use extreme caution when towing the vehicle. Avoid
sudden starts or erratic driving maneuvers which would
place excessive stress on the emergency towing eyelet
and towing cable or chain. The eyelet and towing cable
or chain may break and cause serious injury or damage.
NOTICE
Use only a cable or chain specifically intended for use
in towing vehicles. Securely fasten the cable or chain
to the towing eyelet provided.
IN CASE OF AN EMERGENCY
Before towing, release the parking brake and put the
transmission in "N". The engine switch must be selected in
"ACC" or "IG−ON" mode.
CAUTION
If the engine is not running, the power assist for the
brakes and steering will not work so steering and
braking will be much harder than usual.
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