[Superru]

http://www.subaruforester.org/vbulletin/f88/30k-mile-service-no-trans-filter-change-47877/
http://www.subaruforester.org/vbulletin/f89/how-do-i-change-my-2004-oil-60737/
http://www.subaruforester.org/vbulletin/f89/changing-fluid-filter-60168/
http://www.subaruforester.org/vbulletin/f88/transmission-filter-change-53190/
http://www.subaruforester.org/vbulletin/f89/oil-filter-transmission-12387/
http://www.subaruforester.org/vbulletin/f88/manitenance-schedule-unidentified-filters-5437/
http://www.subaruforester.org/vbulletin/f88/yet-another-filter-engine-atf-thread-1334/

The AT Filter is a non replacement filter.

Exceptions are if the filter is damaged or has been removed and re-installed (will leak).

It won't hurt to replace it, but you are just throwing your money away.

Better to just change the fluid every 45k or so...

Subaru does not recommend changing the filter unless it's damaged.

 

[Superru]

Our transmission oil and filter don't have to deal with combustion by products like the motor's lubrication system does. I think that is why the filter change is not necessary. Heat is our tranny's biggest enemy not contamination.