Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 11   Other amendments

A New Tax System (Goods and Services Tax Transition) Act 1999

16   Subsection 15(2)

Repeal the subsection, substitute:

(2) If you entered into the agreement before 1 December 1999 and the funeral is provided on or after 1 July 2000, the supply is GST-free to the extent that the consideration for the supply is paid before 1 July 2005.