The new vehicle warranty is provided with the vehicle and is transferable from owner to owner conditional upon the standard warranty terms as explained in your owner's handbook.

The warranty is only applicable in Australia and is not transferable to other countries as no reciprocal world wide warranty is provided. However when an owner wishes to export a vehicle to another country where possible Subaru Australia will endeavour to make special arrangements on behalf of the owner.  

Taxi, driving school, or rental vehicles

For Subaru vehicles used primarily as a taxi or hire, rental or driving school vehicles, the warranty period is 3 years or 100,000 kilometres, whichever occurs first. If the odometer reading for such vehicle has been altered and it is not possible to determine with certainty whether the vehicle has travelled in excess of 100,000 kilometres, the warranty period is deemed to have expired.