This is an Australian amphibious vehicle made by a company called - wait for it - Ozamphibian. I wonder how much they paid a consultancy to think that one up.
It's called the Ozamphibian Platypus, and is based on a Suzuki Jimny. It looks to be well-made, and is said to be capable of 100 km/h on the road, and 7 knots in the water.
The first one was made in around 2004. I don't know how many have been produced, but you can order one today for $55,000 AUS plus tax and delivery (that's about $54,000 US, £34,000 or €40,000).