As Cloud Clutter has mentioned on some aircraft the front row may also be classified as an emergency exit row - it depends on the configuration of the aircraft.
On Qantas aircraft there is a bulkhead between the forward doors and the first row of seats and thus the front row is not classified as an emergency exit row.
On almost all Virgin Blue aircraft is there no bulkhead between the forward left door (L1) and the first row of seats (1ABC) and thus these are classified as an emergency exit row. Accordingly the same restrictions would apply to these seats as for the overwing emergency exit rows.