All Vehicles
WARNING   WARNING:  Switch the ignition on when towing the vehicle.
WARNING   WARNING:  The brake and steering assistance will not operate unless the engine is running. Press the brake pedal harder and allow for increased stopping distances and heavier steering.
WARNING   WARNING:  Too much tension in the tow rope could cause damage to your vehicle or the vehicle that is towing.
WARNING   WARNING:  Do not use a rigid tow bar on the front towing eye.
WARNING   WARNING:  When towing a 2WD vehicle you must select neutral.
WARNING   WARNING:  Do not tow the vehicle with all wheels on the ground while in AWD mode. Tow your vehicle with all wheels off the ground or all wheels on the ground while the vehicle is in 2WD mode in an event of a breakdown or mechanical failure of the transmission.

Drive off slowly and smoothly without jerking the vehicle you are towing.
Vehicles With Automatic Transmission
WARNING   WARNING:  If a speed of 20 km/h and a distance of 20 km is to be exceeded the drive wheels must be lifted clear of the ground.
WARNING   WARNING:  It is recommended not to tow with the drive wheels on the ground. However, if it is required to move your vehicle from a dangerous location, do not tow your vehicle faster than 20 km/h or further than 20 km.
WARNING   WARNING:  Do not tow your vehicle backward.
WARNING   WARNING:  In the event of a mechanical failure of the transmission the drive wheels must be lifted clear of the ground.
WARNING   WARNING:  Do not tow your vehicle if the ambient temperature is below 0°C.