Mr QUICK —My question is addressed to the Treasurer. I seek clarification of an aspect of your goods and services tax bills. Is it the case that some marriage services will be subject to a GST and others will not? It is the case that some funeral services will be subject to a GST and others will not? By what reasonable criteria do you intend to distinguish between those fundamental family occasions which your government believes should be taxed and those that should not?

Mr COSTELLO (Treasurer) —The government's tax plan lists religious services as being GST free. I am sure the honourable member would approve of that. That means that, where churches or any religion so defined—it does not have to be a church—is delivering a service which is an integral part of that religious belief, it will be GST free. There will be no input taxes on it. They get all their input taxes back and they will not be paying any tax on outputs.