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

If, before 1 July 2000, you enter, or have entered, into an agreement for a supply consisting of the provision of a funeral (or a right to the provision of a funeral):

section 11 and this Part (apart from this section) do not apply; and

the supply of any right under the agreement relating to the provision of a funeral is taken to be a supply made on or after 1 July 2000 only if the funeral is provided on or after that day.

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.