I'd assume this is so you can use a conventional belt rather than a harness. I'd bolt the reel to that bottom hole, the feed loop to the top at shoulder height and the other end to the outside hole by the floor. You can then have the receptor stalk bolted to the opposite hole in the transmission tunnel at the floor level.
If you want a racing harness there should be a mount point directly behind each seat on the rear most cross member behind the tank (roughly where that screw driver of file is in your photo). This combined with the two mounts at the floor level allow a 3 or 4 point harness run over the top of the rollover bar cross brace.
Once of the first things I'll be doing post IVA is welding in some more conventional seat belt mounting points as I find a harness too restrictive and a hassle to get in and out of.
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