depends on person inspecting it.
ive seen some pretty dodgy pink slips being handed out for cars that should never be allowed on the road, but the way they protect themselves if asked is to say that "the car was perfectly legal when presented to me".
all my cars have had 35% tint and I'm very happy with it. ive been in a mates car with darker tint, and I cant honestly see the drawcard. it's waaay to dark to be safe- especially at night.
not worth the risk imo... not all pedestrians or other road users have headlights, and the trauma of taking out someone because I didnt see them coming from the side windows isnt worth it.
same thing with dark rainy days. dark tint with rain drops on it (even without tint, slightly foggy windows with rain drops is very hard to see out of) is a nightmare to see through.