Cemeteries and Crematoria Regulation 2014

1 Name of Regulation

This Regulation is the Cemeteries and Crematoria Regulation 2014.

2 Commencement

This Regulation commences on 1 November 2014 and is required to be published on the NSW legislation website.

3 Definitions

(1)  In this Regulation:

ash interment means interment of ashes above or below ground.

prescribed interment service means an interment service prescribed by clause 4 (1).

quarter means the 3-month period beginning 1 July, 1 October, 1 January or 1 April in each financial year.

relevant period means a period referred to in clause 4 (3).

the Act means the Cemeteries and Crematoria Act 2013.

(2)  Notes included in this Regulation do not form part of this Regulation.

4 Interment service levies

(1)  For the purposes of section 24 (2) (a) of the Act, burials, cremations and ash interments are prescribed as interment services in respect of which a general levy may be imposed.

(2)  For the purposes of section 24 (2) (b) of the Act, the operators of the following cemeteries, or parts of cemeteries, are prescribed:

(a)  Rookwood Necropolis,

(b)  Macquarie Park Cemetery,

(c)  Frenchs Forest Bushland Cemetery,

(d)  Field of Mars Cemetery,

(e)  Gore Hill Memorial Cemetery,

(f)  Sandgate Cemetery,

(g)  Eastern Suburbs Memorial Park,

(h)  Woronora General Cemetery,

(i)  Liverpool Cemetery,

(j)  Catholic Crematorium, Rookwood Necropolis,

(k)  Macquarie Park Crematorium, Macquarie Park Cemetery,

(l)  Botany Crematorium, Eastern Suburbs Memorial Park,

(m)  Woronora Crematorium, Woronora General Cemetery.

(3)  For the purposes of section 24 (2) (d) of the Act, a general levy is payable by an operator of a cemetery or part of a cemetery prescribed by subclause (2) (the prescribed operator) in respect of each prescribed interment service provided at the cemetery or part of the cemetery during the following periods:

(a)  the period commencing 1 November 2014 and ending 31 December 2014,

(b)  each quarter commencing on or after 1 January 2015.

(4)  The general levy payable is the amount calculated by multiplying the number of prescribed interment services provided by the prescribed operator in that cemetery or part of a cemetery during the relevant period by the amount specified by subclause (5) for that kind of interment service.

(5)  The amount of general levy payable is as follows:

(a)  for an initial burial in an interment site—$76.80,

(b)  for a subsequent burial in the same interment site—$55.70,

(c)  for each cremation—$23.10,

(d)  for each ash interment—$23.10.

(6)  The Cemeteries Agency may adjust the amount payable in respect of a relevant period in proportion to variations in the CPI by notice in writing given to the prescribed operator of a cemetery or part of a cemetery.

(7)  Subclauses (3)–(6) do not apply to or in respect of the following:

(a)  any burial of a destitute person,

(b)  any burial or interment of ashes of the remains of an unviable pregnancy or stillborn child or a child under 12 years of age.

(8)  The Cemeteries Agency may waive, reduce, postpone or refund the general levy payable by a particular prescribed operator in respect of one or more relevant periods.