Based on the amount of research you have done---dont bother thinking about it.
Chances are----if anything on the SS300 is different from a 400 you will likely have to change it....that is just a start. Forced induction is a different story all together.
She's not going to be an easy swap.
Toyota changed a lot of electrical things around that era, which makes swaps much much harder for the home person.
Physically the swap would be piss easy.
Getting everything to work as per factory could easily end up a nightmare.
Search on here for the fella who did the swap into his IS200 sports wagon. I'd say you'd be up for similar challenges.
I too reckon you'd be much better off to sell the GS300 and buy a GS400.
However due to the severe lack of GS400's in Australia, I'd say look into an LS400 as your base car.
There is however an AWD GS400/Aristo for sale on autotrader.com.au - I reckon that would be worth a good looking at.
Cheers peewee, i checked out those gen1 aristo's on autotrader. Problem is I like my gen2 shape. Which brings me to another problem, even if I were to sell it to get a gen2 gs400, where do I find a gen2 gs400 with the auz drivers side? i've never seen them