42A
CurrentPayment of GST under pre-paid contracts
Part 4Pre-paid funeral funds and pre-paid contracts
Division 2Money etc, under pre-paid contracts to be held in trust by pre-paid funeral fund
42A Payment of GST under pre-paid contracts
Nothing in this Part—
(a)
requires the payment into a trust fund or trust account, or
(b)
prevents the payment from a trust fund or trust account,
in relation to a pre-paid contract entered into on or after 1 December 1999 of GST payable on the supply of a funeral service under the pre-paid contract.
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