Re: AU/BA Wheels on EF?
No they don't fit. The offset indicates where the wheel mounting face is in relation to the width of the rim, ie closer to the inside or outside. The AU/BA wheels have the wheel mounting face closer to the outside of the wheel, so when put on the front of an EF the tyre hits the suspension - the tyre sits further inboard.
Spacers can be used to "adapt" but check to make sure they are legal where you are and that your insurance company is happy with you using them.
Several of the AU/BA rims are available as copies to fit the EF, including both the 17" and 18" XR rims. This would be a better option than using spacers.