Yeh mate I did up a thread with pics, I had that issue as well. http://southeastqueenslandm.aforumfree.com/t2525-estima-and-tarago-rear-seat-removal-easy-step-by-step-photos
Over drive on for 80ks and above and over drive off for under 80ks. Same as with most cars I assume. I have a 3litre v6 and the mech the other day said when looking at which tow bar t fix, my 2001 estima is the same under there as the 2006 Tarago?