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This is how I understand it in QLD.
Ignoring noise levels, in QLD you can have drivers side, side exhaust, but not a passenger side one. There is a rule that exhaust gas cannot exit the passenger side of the vehicle.
Even if you have an exhaust that exits the rear of the vehicle, if you turn the exhaust tip to the passenger side, then that is not compliant. Some import vehicles have exhaust tips pointing towards passenger side and they need to be rectified to get compliance.
You can always go back to the old trick of running exhaust through side pipes and then back under to exit the rear. This is how the Harrison Daytona will be configured.
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