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:

(a) subsections 13(2) and (3) do not apply; and

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

(i) 1 July 2005;

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