Luxury vehicle and Mercedes-Benz C-Class which particularly emphasize sporty handling. In the United States and Canada these vehicles, and larger premium offerings at the same market position, are known as entry-level luxury cars. The American and Canadian classification of entry-level luxury (formerly dominated by premium marques e.g. Buick, Oldsmobile, Mercury, Chrysler) is a broad category which includes not only compact executive cars, but also midsize to large cars and SUVs such as the Lexus ES, Acura TL, and Buick LaCrosse being similar in price to the BMW 3 Series and Mercedes-Benz C-Class. However, the ES, TL, and LaCrosse do not fall under
Toyota Aurion (XV40) Toyota Australia then commenced work on the development of the car, concurrently developing both the Australian car and the version for Asia. Beranger proclaims that the entire engineering undertaking, "is probably one of the most significant jobs that any subsidiary of Toyota Japan has done anywhere in the world." The Australian variant of the car was codenamed "323L". Despite both cars being essentially identical, Australia was given a different code due to the car occupying a broader range in that market—from a fleet vehicle to a sports-oriented model. In Asia, the car's role is much narrower, being a high-end luxury