Thanks to Chris from Au for this information Feb 2006. Note that it is completely unchecked and unconfirmed by me.

“NON-US Foresters, 1997 to at least 1999, standard keyless central locking remote control only, no alarm.

Feb 2006.
How to find:
Call up your local wreckers until you find one. May take a while, but someone would keep them ( I found one after all). Cost about 30 Australian Dollars used from a wrecker, cost new 285 Australian Dollars from the Dealership plus 30 Aus Dollars reprogramming.

How to program:
Undo the plastic door sill protector (driver door with right hand drive model)
Undo the trianglish plastic plate at the front of the sill protector, right to your gas pedal just at the lower front corner of the doorframe
Hidden under the plate are two cable ends with plastic plugs, possibly clear/whitish. Connect (doesn’t matter whether the window is up or down, the door closed or shut, or the key in ignition or not)
Press “Lock” on the working remote, then immediately afterwards “Lock” on the new one. Then press  “Open” with the working remote and straight afterwards “Open” with the new one. That’s it.
Don’t forget to undo the cables again and re-assemble your car ;o)”