Passenger seat belts

If a child seat protects adequately against being rear-ended when facing forward, it should equally well protect against colliding with something head-on when facing backwards. Of course, the child seats aren't tested in rear-facing seats since the vast majority of vehicles they'd be used in simply do not have anything other than front-facing seats.

I personally would not have any qualms about installing a child seat in a rear-facing seat. Fabricating and installing a safe seat belt mount where one does not exist from the factory seems a little trickier, in my estimation.