Bill returned from the Senate with amendments.

Ordered that the amendments be taken into consideration forthwith.

Senate's amendments—

(1) Schedule 1, page 11 (after line 4), after item 46, insert:

46A Subparagraph 38-250(2)(b)(ii)

Omit "50%", substitute "75%".

(2) Schedule 1, item 73, page 20 (lines 4 to 9), omit section 63-25, substitute:

63-25 Registration turnover threshold for non-profit sub-entities

Regulations made for the purposes of paragraph 23-15(2)(b) may:

(a) provide that they apply only to *non-profit sub-entities, or only to other non-profit entities; or

(b) specify one amount for *non-profit sub-entities and a different amount for other non-profit entities.

(3) Schedule 2, page 61 (after line 25), after item 7, insert:

7A Section 15

Repeal the section, substitute:

15 Funeral agreements

(1) 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):

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

(b) 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.

(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 the earlier of the following:

(a) 1 July 2005;

(b) if a review opportunity (within the meaning of subsection 13(5)) arises—when that opportunity arises.