(a) the legal personal
representative of the deceased, or
(b) if there is no legal personal
representative--the person who has paid or is liable to pay those expenses.
(2) If the usual place of residence of the deceased person was, at the time of
the person's death, in Australia, funeral expenses are to include the
reasonable cost of transporting the body of the deceased to either of the
following--
(a) what would, in the circumstances, be an appropriate place for
its preparation for burial or cremation,
(b) that usual place of residence.
(3) If the usual place of residence of the deceased person was, at the time of
the person's death, in a country other than Australia, funeral expenses are to
include the reasonable cost of transporting the body of the deceased to that
country.
(4) A reference in this section to the death of a person includes a
reference to the loss of a foetus of a pregnant woman, whether or not the
pregnant woman died and regardless of the gestational age of the foetus.
(5)
For the purposes of subsection (2) or (3), the usual place of residence of a
foetus of a pregnant woman is taken to be the pregnant woman's usual place of
residence.