When I had the QLD mod plate fitted to my Perentie for the turbo and axle replacements, the 'engineer' asked if I also wanted a mod code/seating capacity amendment for the rear bench seats. It wasn't a priority as I'd have needed to fit belts (got the impression that lap belts were ok). The seating capacity listed on the compliance plate is not an issue at its superseded by the mod plate.
While it would be handy at times to use them legally, side facing seating is more dangerous than forward facing in the event of accident because of the increased risks of passenger's heads colliding and spinal injuries. In the case of a soft top, there are risk factors from objects penetrating the interior also.
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