Exclusion of local delivery services by electronic commerce operators removes them from the exempt GST category and amends related definitions. Amendment excludes local delivery services provided by or through an Electronic Commerce Operator from the exempt entry, revises the definition of goods transport agency to exclude such Electronic Commerce Operators, and inserts new exemptions for life insurance and health insurance services provided to non-group insureds and for reinsurance, together with definitions of 'group' and 'health insurance business'.