24Interment service levies

#### 24 Interment service levies 24 Interment service levies > > (1) The Cemeteries Agency may levy the following— > > > > > (a) a contribution towards the cost of the administration of this Act to the extent that it relates to cemeteries (a general levy), > > > > > (b) in special circumstances, a contribution towards the cost of acquiring particular land under section 14 (a special levy). > > > (2) A general levy or special levy— > > > > > (a) may be imposed by reference to an interment service of a kind prescribed by the regulations, and > > > > > (b) may be imposed on any person who is an operator of a cemetery, or an operator of a class of cemetery, prescribed by the regulations, and > > > > > (c) is to be of an amount, or calculated in the manner, prescribed by the regulations, and > > > > > (d) is payable in respect of the period prescribed by the regulations, and > > > > > (e) is to be paid within the time and in the manner specified by the Cemeteries Agency by notice in writing to the person liable to pay the levy. > > > (3) Without limiting subsection (2) (c), the regulations may provide for calculation of a general levy by providing for the determination by the Cemeteries Agency of adjustment of amounts in proportion to variations in the CPI. > > > (4) A special levy under this section must not exceed an amount in total prescribed by the regulations. > > > (5) The regulations may make provision for or with respect to the following— > > > > > (a) the waiver, reduction, postponement or refund of any levy payable under this section, > > > > > (b) exempting (whether conditionally or unconditionally) persons or persons of a specified class from a requirement to pay a levy imposed under this section. > > > (6) The Cemeteries Agency is to ensure, as far as is reasonably practicable, that money received from a general levy imposed under this section in relation to its functions with respect to cemeteries is not used to cross-subsidise the expenses of the Cemeteries Agency in carrying out any of its other functions. > > > (7) Nothing in this section prevents a cost of a kind referred to in this section from being covered by a licence fee charged under an interment industry scheme. > > > (8) In this section— > > > > CPI means the index known as the Weighted Average of Eight Capital Cities: All Groups Consumer Price Index that is published quarterly by the Australian Statistician.