End of Finacial Year Sales are a common misconception. Car dealerships actually work on a Jan-Dec Sales Year.
A lot of businesses buy vehicles at the end of June for tax purposes and for this reason you may actually pay more than other times of year.
The best time to buy a Subaru is late August or September, just prior to the release of the new model year, or MY07.

I beleive you should be able to drive away with a MY06 WRX for $40K no more to pay during this period.