That's unusual because the document I got the regulations from is titled, "NATIONAL CODE OF PRACTICE for LIGHT VEHICLE CONSTRUCTION and MODIFICATION - SECTION LA ENGINE".
Anyway, it looks as if a 2ZZ can be legally fitted to a W30 and fitted without a modification certificate. This is because, page 23 of the above document seems to define a performance engine as, "... the fitting of a replacement engine with more than 20% greater mass and/or power output than engines offered by the vehicle’s first manufacturer as a standard or optional engines." And the US Toyota Corolla XRS had a de-tuned 2ZZ engine, that produced only 122 kW (
https://cdn.dealereprocess.net/cdn/brochures/toyota/2006-corolla.pdf) which is less than a 20% power increase. A 20% power increase of the 1ZZ fitted to the W30 is 123 kW.
It looks like Toyota has re-mapped the ECU to de-tuned the 2ZZ for the Corolla XRS:
https://www.youtube.com/watch?v=trUpmAz6UDI Does anyone know where I could get more information as to how Toyota de-tuned the 2ZZ for the Corolla XRS?