I have an issue with a p0032 code, so did a check on the heater side of the sensor  which came back at 5.0 Ohm's so is ok. Tested the wiring on the car that goes to the heater wires on the sensor to find there is no ground. Is there a fuse or any issues to fix this. Thanks in advance 

I can't remember if the 02 sensor wires spur off from the main engine loom , if so check the grey multi plug (near the battery and clutch slave) pins are making good contact . Also the engine loom ground that attaches to the inlet manifold, near the fuel hardline flow and return. 

Don't know if you've got a service manual? But here's a few pics that I have on my phone that might help .

 just noticed this post is in the leggy section and those diagrams are for a impreza,  might still be useful but I don't know if they're exactly the same, sorry