Luxury vehicle the European luxury classification of compact executive car nor are they sold in Europe. The ES and TL actually began as badge engineered versions of the mid-size Toyota Camry and Honda Accord, respectively, retaining the front wheel drive transverse engine layout, whereas Toyota's current Lexus IS does not share a platform with mass market Toyota cars. The ES and TL are not considered executive cars either (that slot is filled by the Lexus GS and Acura RL, respectively), despite similar dimensions, since executive cars usually emphasize higher performance, often being rear-wheel drive with longitudinal engines. The present iterations of the
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