A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999No. 57, 1999 - SECT 15 Funeral agreements made before 2 December 1998

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999No. 57, 1999 - SECT 15

Funeral agreements made before 2 December 1998 If, before 2 December 1998, you entered into an agreement for a supply consisting of the provision of a funeral and the agreement is covered by section 13:

subsections 13(2)

(b) instead, the supply is GST-free to the extent that the consideration for the supply is paid before the earlier of the following:

(ii) if a review opportunity as mentioned in paragraph 13(2)(b) arises--when that opportunity arises.

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