See also:

Turbo models
...

Effect vehicle modifications made for persons with disabilities may have on SUBARU advanced frontal airbag system operation (U.S. only)
Changing or moving any parts of the front seats, seat belts, front bumper, front side frame, instrument panel, combination meter, steering wheel, steering column, tire, suspension or floor panel c ...

Rear seats
Rear seats Seatbelts provide maximum restraint when the occupant sits well back and upright in the seat. Do not put cushions or any other materials between occupants and seatbacks or seat cushion ...