In Vic, the old 'rule-of-thumb' for engine conversions was a 10% increase was allowable. That was to give plenty of allowance for extreme cases of large engines being over-bored, re-sleeved, whatever. Since the VASS scheme came into effect, such arbitrary rules no longer apply, but since some of you guys obviously have trouble accepting the facts, I suggest you go here:
http://www.vicroads.vic.gov.au/vrne/vrne5nav.nsf/childdocs/-D6B2343989C152A5CA256FD300241C34-EEC8092FE0E5478FCA256FD300241C39?open
...and read VSI bulletin #8, section 11 for yourselves, noting particularly the wording about optional engines. I'll repeat that the L28 was _never_ a show-room-floor option for the 240Z for the general public and so is not regarded an 'optional' engine for the purpose of engine conversions under Vicroads rules (I have no idea about other states and could hardly care less). BUT I'll also repeat that for the purpose of the OP's question I wouldn't worry about it.