My take on the rules is that you can remove the seats but the seatbelts aren't to be touched. They need to be left in as the rego papers state that it's a 5 seater.
Having said that. I haven't run a rear seat or seatbelts in my TJ for a few years have haven't had an isssue yet.
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Cheers,
Jamie
MY15 WK2 GC Limited 3.0L. Ironman lift, bullbar & winch. Uneek rack & sliders
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