any tow hook, they are sometimes covered by trim pieces depending what year/vehicle you have. if it's light duty then it doesn't much matter - front control arm, wrap it around the differential or stout linkage in the back.
it's helpful to have a few various hooks/attachment devices.
if you have a hitch, that's the easiest, just wrap it around there.
you'd want a hitch or tow hooks for towing someone but you can always make something work.
There's no tow hook or attachment on the Outbacks prior to 2000 unless someone adds them. The hidden connection came in with redesigned front clip.
The best place to attach a tow strap or chain from the front is the body rail in front of the arms. You have to be careful with the pull because you could damage the core bracket with extreme force pulling up on it.
Control arms are all right for strapping a car down to a trailer or tow truck bed, but not pulling someone out. The torque force can damage the arm or bushings, or over stress the strut mount.
From the rear, same thing, body rail or hitch if you have one.
Towing should always be done on a flat bed. Never a swing arm lift.