Sets fixed levies per interment type (burial, cremation, ash interment), allows CPI indexation and limited waivers; creates a mandatory licensing scheme for cemetery operators with application fees, conditions, suspension/cancellation powers and review rights. It also prescribes detailed record‑keeping, notification and site‑reuse procedures and short cooling‑off and refund rules.
Cemetery operators pay levies and fees; the Cemeteries Agency sets levy amounts, decides licences, waivers and conditions, and enforces compliance. The rules raise administrative and reporting costs for operators and introduce agency discretion and penalty mechanisms.
This Regulation sets detailed operational rules for interment services and the licensing, levy and recordkeeping regimes administered under the Cemeteries and Crematoria Act 2013 (the Act). Mechanically, it does the following.
Prescribes the interment services and cemetery operators who are subject to the Act’s general levy, fixes the basic levy rates for each kind of interment and provides the calculation, indexation and waiver mechanics (Part 2, ss 4, 4AA-4AG, 4AC-4AF). The levy is calculated per prescribed period and per interment type: burial, cremation and ash interment (s 4AC(1)). If an operator does not provide required reporting, the Cemeteries Agency may estimate levy liability using a specified method (s 4AD).
Establishes an interment industry licensing scheme that authorises the Cemeteries Agency to grant two kinds of licences (a cemetery operator licence and a cemetery operator (caretaker) licence), sets application and fee rules, specifies suitability criteria, creates licence conditions and gives the Agency powers to vary, suspend or cancel licences and to review decisions (Part 2A, ss 4A-4P). An application fee of $800 is required for a cemetery operator licence or its amendment (s 4C(2)(c)); certain waiver powers apply (s 4C(4)-(5)).
Regulates interment-rights processes including notification requirements, cooling-off rights for renewable interment agreements, disclosure obligations on fees and transfer charges, prerequisities for re-use of interment sites, recordkeeping requirements for dealings with remains, and rules for removal and retention of memorials (Part 3, Divisions 1-3, ss 5-17). Cooling-off for renewable interment rights is ten days (s 7), and the legal representative can waive cooling-off in limited circumstances (s 12).
Repeals and replaces the 2014 Regulation and contains savings and transitional arrangements for existing operators and staged dates for compliance (Part 4, ss 18-19).
Current sections
Direct links to the current provisions in Cemeteries and Crematoria Regulation 2022.
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this Regulation.
s 3: Am 2024 (245), Sch 1[1].
Part 2
Interment service general levy—the Act, s 24
Part 2 Interment service general levy—the Act, s 24
Part 2 Interment service general levy—the Act, s 24
pt 2: Subst 2024 (245), Sch 1[2].
4
Definitions
4 Definitions
4 Definitions
In this part—
financial year means a year ending on 30 June.
prescribed cemetery operator means a cemetery operator prescribed by section 4AB.
prescribed interment service means an interment service prescribed by section 4AA.
prescribed period means a period prescribed by section 4AE.
s 4: Subst 2024 (245), Sch 1[2].
4AA
Prescribed interment services
4AA Prescribed interment services
4AA Prescribed interment services
(1) For the Act, section 24(2)(a), the following interment services are prescribed—
(a) a burial,
(b) a cremation,
(c) an ash interment.
(2) Subsection (1) does not apply to an interment service provided in relation to—
(a) a destitute person, or
(b) an unviable pregnancy, or
(c) a stillborn child, or
(d) a child under 12 years of age.
(3) In this section—
destitute person means a destitute person for the purposes of the policy document entitled “Destitute Persons - Cremation or Burial” published by the Ministry of Health, as in force from time to time.
s 4AA: Ins 2024 (245), Sch 1[2].
4AB
Prescribed cemetery operators
4AB Prescribed cemetery operators
4AB Prescribed cemetery operators
(1) For the Act, section 24(2)(b), the following cemetery operators are prescribed—
(a) a cemetery operator that provided at least 1 prescribed interment service in the last financial year,
(b) a cemetery operator that ordinarily provides at least 1 prescribed interment service per financial year.
(2) Subsection (1) does not apply to a cemetery operator that holds a cemetery operator (caretaker) licence within the meaning of Part 2A.
(3) In this section—
ordinarily provide means provide on average over the last 3 financial years.
s 4AB: Ins 2024 (245), Sch 1[2].
4AC
Calculation of levy—general
4AC Calculation of levy—general
4AC Calculation of levy—general
(1) For the Act, section 24(2)(c), the general levy payable by a prescribed cemetery operator for each prescribed period is calculated as follows—
(a) for each burial provided during the period—$156,
(b) for each cremation provided during the period—$41,
(c) for each ash interment provided during the period—$63.
(2) The Cemeteries Agency must calculate the levy using—
(a) information provided by the cemetery operator in response to a notice given under the Act, section 43(1), or
(b) if section 4AD(1) applies—estimates determined in accordance with section 4AD.
(1) For the Act, section 24(2)(c), the Cemeteries Agency must calculate the general levy payable by a prescribed cemetery operator using estimates determined in accordance with this section if—
(a) the Cemeteries Agency gives a notice to the cemetery operator under the Act, section 43(1) for the purposes of gathering information relevant to calculating the general levy payable by the cemetery operator in accordance with section 4AC, and
(b) the operator fails to respond to the notice.
(2) The Cemeteries Agency must determine the higher of the following before applying the calculation in section 4AC(1)(a)–(c)—
(a) the estimated number and kind of interment services provided by the cemetery operator during the period,
(b) the estimated average number of each kind of interment service provided by the cemetery operator per prescribed period during the previous 3 financial years, plus 10%.
(3) The Cemeteries Agency must make the determination under subsection (2) based on information available to the Cemeteries Agency and on which it is reasonable for the Cemeteries Agency to rely.
(4) The Cemeteries Agency must, before making a determination under this section, give the prescribed cemetery operator—
(a) written notice of the determination and the basis on which the Cemeteries Agency made the determination, and
(b) a further opportunity to notify the Cemeteries Agency of the number and kind of interment services provided by the prescribed cemetery operator during the period.
s 4AD: Ins 2024 (245), Sch 1[2].
4AE
Period for which levy is payable
4AE Period for which levy is payable
4AE Period for which levy is payable
For the Act, section 24(2)(d), each 3 month period ending on 31 March, 30 September, 31 December or 30 June is prescribed.
Note—
Under the Act, section 24(2)(e), a general levy is to be paid within the time and in the manner specified by the Cemeteries Agency by written notice to the person liable to pay the levy. The Cemeteries Agency may, for example, specify that a prescribed cemetery operator pay the general levy for each prescribed period in a particular year as an annual combined lump sum.
s 4AE: Ins 2024 (245), Sch 1[2].
4AF
Indexation of levy amounts
4AF Indexation of levy amounts
4AF Indexation of levy amounts
(1) For the Act, section 24(3), the Cemeteries Agency may, for a financial year, determine an adjustment of the amounts specified in section 4AC(1) in proportion to variations in the CPI.
(2) As soon as practicable after the Cemeteries Agency makes a determination, and before 1 July of the financial year to which the determination applies, the Cemeteries Agency must—
(a) notify the Parliamentary Counsel of the levy amount for the financial year so that notice of the amount can be published on the NSW legislation website, and
(b) give public notice on a website maintained by the Cemeteries Agency of the actual levy amount applying in the financial year resulting from the determination.
(3) This section operates to change the amount of a levy adjusted by a determination under subsection (1) and the change is not dependent on a notification or other notice required by this section.
s 4AF: Ins 2024 (245), Sch 1[2].
4AG
Waivers and exemptions
4AG Waivers and exemptions
4AG Waivers and exemptions
(1) For the Act, section 24(5)(a), the Cemeteries Agency may waive, reduce, postpone or refund a general levy payable by a prescribed cemetery operator in relation to 1 or more prescribed periods.
(2) For the Act, section 24(5)(b), a prescribed cemetery operator that provided 50 or fewer prescribed interment services during the 2022–2023 financial year is exempt from the requirement under this section to pay a general levy in relation to a prescribed period during the 2024–2025 financial year.
(1) For the Act, section 31(1), an interment industry scheme is established under this Part to regulate the provision of interment services by cemetery operators.
(2) The Cemeteries Agency may, by granting a licence under this Part—
(a) for a cemetery operator licence—authorise a cemetery operator to provide interment services, or
(b) for a cemetery operator (caretaker) licence—
(i) authorise a cemetery operator to provide interment services, and
(ii) prohibit or restrict the carrying out of interments.
(3) It is a requirement of the scheme that a cemetery operator—
(a) provide interment services only under the authority of a licence, and
(b) comply with a condition of the licence, including a condition of a suspension or cancellation of the licence.
Maximum civil penalty—$27,500.
s 4B: Ins 2022 (605), Sch 1[1].
Division 2
Application for licence
Division 2 Application for licence
Division 2 Application for licence
pt 2A, div 2: Ins 2022 (605), Sch 1[1].
4C
Application for licence
4C Application for licence
4C Application for licence
(1) A cemetery operator may apply to the Cemeteries Agency for—
(a) a grant of a licence, or
(b) an amendment to a licence, including an amendment to add or remove a cemetery specified in the licence.
(2) An application must—
(a) be in the form approved by the Cemeteries Agency, and
(b) include or be accompanied by information or evidence the Cemeteries Agency reasonably requires to assess the application, and
(c) for an application for a cemetery operator licence or to amend a cemetery operator licence—be accompanied by an application fee of $800.
(3) The Cemeteries Agency may require further documents or information to be provided by the applicant.
(4) The Cemeteries Agency may, by written notice, refund, reduce or waive an application fee if—
(a) the Cemeteries Agency is satisfied it is appropriate because the person who must pay the fee is suffering financial hardship, or
(b) the Cemeteries Agency considers the number of interments or type of services provided by the licence holder justify the reduction or waiver, or
(c) an application for the grant of a licence is withdrawn, or
(d) for an application to amend a licence—the Cemeteries Agency is satisfied that it would make the fee proportionate to the actual administrative cost of processing the application.
(5) The notice must be—
(a) if the refund, reduction or waiver in the notice relates to a class of licences—published on the website maintained by the Cemeteries Agency, or
(b) if the refund, reduction or waiver in the notice relates only to a particular cemetery operator licence—given to the applicant for the licence.
(6) If an application for renewal of a licence is made to the Cemeteries Agency before the expiry of the licence, the licence continues in force until the Cemeteries Agency notifies the applicant of a decision to grant or refuse the application.
(7) In this section—
grant of a licence includes grant of a renewal of the licence.
s 4C: Ins 2022 (605), Sch 1[1]. Am 2024 (245), Sch 1[3]–[5].
4D
Grant or refusal of application
4D Grant or refusal of application
4D Grant or refusal of application
(1) The Cemeteries Agency may, on application—
(a) grant the application, subject to conditions, or
(b) refuse the application.
(2) The Cemeteries Agency may refuse an application if—
(a) the application is incomplete, or
(b) the application does not comply with a requirement of this Regulation, or
(c) the applicant is not a suitable person to hold the licence, or
(d) the Cemeteries Agency reasonably believes there is a significant risk the applicant will contravene the Act, this Regulation or a condition of the licence.
(2A) The Cemeteries Agency may also refuse an application to remove a cemetery specified in a licence if the Cemeteries Agency reasonably believes that, if the application is granted, there will be a period during which no cemetery operator holds a cemetery licence in relation to the cemetery.
(3) The Cemeteries Agency must give the applicant—
(a) written notice of the decision, and
(b) if the application is refused—the reasons for refusing the application.
(4) If the Cemeteries Agency fails to give an applicant notice of a decision to grant or refuse the application within 60 business days, the Cemeteries Agency is taken to have refused the application.
(5) If the Cemeteries Agency requires further information or documents to be provided by the applicant, the period of 60 days commences on the day on which the information or documents are provided by the applicant.
s 4D: Ins 2022 (605), Sch 1[1]. Am 2024 (245), Sch 1[6].
4E
Grounds for finding a person is not a suitable person to hold a licence
4E Grounds for finding a person is not a suitable person to hold a licence
4E Grounds for finding a person is not a suitable person to hold a licence
(1) A person is not a suitable person to hold a licence if the Cemeteries Agency is of the opinion the person is not a suitable person to hold a licence.
(2) The Cemeteries Agency may form an opinion a person is not a suitable person to hold a licence in the following circumstances—
(a) the person has, within the previous 10 years, been convicted of a relevant offence,
(b) the cemetery operator has contravened a condition of the licence held by the cemetery operator, including a condition of a suspension or cancellation of the licence,
(c) the person is an undischarged bankrupt,
(d) an equivalent licence of the person has been suspended or cancelled, other than at the person’s request, under the law of another Australian jurisdiction,
(e) other circumstances the Cemeteries Agency considers appropriate.
(3) In this section—
person includes, if the person is a corporation, a director of the corporation.
relevant offence means the following offences, whether committed in this or another Australian jurisdiction—
(a) an offence against the Act or this Regulation,
(b) an offence relating to the provision of interment services,
(c) an offence involving fraud or dishonesty.
s 4E: Ins 2022 (605), Sch 1[1].
4F
Authority of licence
4F Authority of licence
4F Authority of licence
(1) The holder of a cemetery operator licence is authorised to provide interment services at a cemetery specified in the licence.
(2) The holder of a cemetery operator (caretaker) licence is authorised to provide, at a cemetery specified in the licence—
(a) interment services, and
(b) the interments authorised by the conditions of the licence.
s 4F: Ins 2022 (605), Sch 1[1]. Am 2024 (245), Sch 1[7].
4G
Duration of licence
4G Duration of licence
4G Duration of licence
(1) A cemetery operator licence remains in force for a period of 5 or less years, as specified by the Cemeteries Agency in the notice by which the licence is granted, unless sooner cancelled.
(2) A cemetery operator (caretaker) licence remains in force unless cancelled.
s 4G: Ins 2022 (605), Sch 1[1].
Division 3
Conditions of licence
Division 3 Conditions of licence
Division 3 Conditions of licence
pt 2A, div 3: Ins 2022 (605), Sch 1[1].
4H
Conditions of licence
4H Conditions of licence
4H Conditions of licence
(1) A licence is subject to the conditions imposed by the Cemeteries Agency.
(2) The Cemeteries Agency may impose conditions on a licence—
(a) at the time of the grant of the licence, or
(b) at another time by variation of the licence.
(3) The Cemeteries Agency may impose conditions—
(a) on a particular licence, or
(b) on a class or category of cemetery, licence or other thing the Cemeteries Agency considers appropriate.
(4) For the Act, section 31(2)(d), it is a condition of a licence that the licence holder comply with a requirement to pay a general levy imposed by the Cemeteries Agency under the Act, section 24 that applies to the licence holder.
s 4H: Ins 2022 (605), Sch 1[1]. Am 2024 (245), Sch 1[8].
4I
Types of conditions
4I Types of conditions
4I Types of conditions
(1) The Cemeteries Agency may impose conditions in relation to the following matters—
(a) consumer contracts,
(b) cemetery maintenance,
(c) pricing transparency,
(d) customer service,
(e) Aboriginal cultural and spiritual principles,
(f) religious and cultural principles,
(g) the cemeteries at which the operator is authorised to provide interment services,
(h) requiring an operator to inform the Cemeteries Agency of changes in relation to—
(i) the cemeteries at which the cemetery operator intends to provide interment services, and
(ii) other matters relating to the licence and the interment services authorised by the licence,
(i) for a cemetery operator (caretaker) licence—
(i) to prohibit the carrying out of interments generally, or more than a specified number of interments in a year, or
(ii) the circumstances in which interments may be carried out,
(j) other conditions the Cemeteries Agency considers appropriate.
(2) The Cemeteries Agency may consider the following in determining whether to impose a condition on a licence—
(a) the volume of services likely to be provided by the cemetery operator during the term of the licence, based on the average number of interments provided by the cemetery operator over the 3-year period immediately preceding the date of the application,
(b) the total number of existing interments and likely future interments on the premises,
(c) the compliance history of the operator,
(d) the heritage value of the cemetery, or a part of the cemetery or a structure on the cemetery, to which the licence will apply,
(e) whether the applicant is, or proposes to be, the operator of a cemetery or crematorium or both,
(f) other information the Cemeteries Agency considers relevant.
s 4I: Ins 2022 (605), Sch 1[1].
4J
Variation of conditions of licence
4J Variation of conditions of licence
4J Variation of conditions of licence
(1) The Cemeteries Agency may, at any time, by written notice to the licence holder, vary the conditions imposed on a licence by the Cemeteries Agency.
(2) A variation includes the following—
(a) the imposition of a new condition on the licence,
(b) the substitution of a condition,
(c) the removal or amendment of a condition.
s 4J: Ins 2022 (605), Sch 1[1].
Division 4
Suspension or cancellation of licence
Division 4 Suspension or cancellation of licence
Division 4 Suspension or cancellation of licence
pt 2A, div 4: Ins 2022 (605), Sch 1[1].
4K
Grounds for suspension or cancellation of licence
4K Grounds for suspension or cancellation of licence
4K Grounds for suspension or cancellation of licence
Each of the following constitutes grounds for suspending or cancelling a licence—
(a) the cemetery operator is not a suitable person to hold the licence,
(b) the cemetery operator has applied for the licence to be suspended or cancelled.
s 4K: Ins 2022 (605), Sch 1[1].
4L
Suspension of licence
4L Suspension of licence
4L Suspension of licence
(1) The Cemeteries Agency may, by written notice to a licence holder, suspend the licence of the licence holder if the Cemeteries Agency is satisfied there are grounds for the suspension of the licence.
(2) Notice of the suspension must specify—
(a) the date or time from which suspension takes effect, and
(b) the period of suspension, and
(c) the grounds for the suspension.
s 4L: Ins 2022 (605), Sch 1[1].
4M
Cancellation of licence
4M Cancellation of licence
4M Cancellation of licence
(1) The Cemeteries Agency may, by written notice to a licence holder, cancel the licence of the licence holder if the Cemeteries Agency is satisfied there are grounds for the cancellation of the licence.
(2) Notice of the cancellation must specify—
(a) the date or time from which cancellation takes effect, and
(b) the grounds for the cancellation.
s 4M: Ins 2022 (605), Sch 1[1].
4N
Suspension or cancellation may be subject to conditions
4N Suspension or cancellation may be subject to conditions
4N Suspension or cancellation may be subject to conditions
(1) A licence may be suspended or cancelled unconditionally or subject to the conditions the Cemeteries Agency determines to impose.
(2) The conditions may include conditions to which the licence was subject immediately before it was suspended or cancelled.
(3) The Cemeteries Agency may, by written notice given to the former licence holder, attach new conditions to, or vary or revoke existing conditions of, the suspension or cancellation of the licence.
s 4N: Ins 2022 (605), Sch 1[1].
Division 5
Miscellaneous
Division 5 Miscellaneous
Division 5 Miscellaneous
pt 2A, div 5: Ins 2022 (605), Sch 1[1].
4O
Voluntary surrender or suspension of licence
4O Voluntary surrender or suspension of licence
4O Voluntary surrender or suspension of licence
(1) A cemetery operator may apply to the Cemeteries Agency for a cancellation or suspension of its licence.
(2) An application must—
(a) be in a form approved by the Cemeteries Agency, and
(b) include or be accompanied by information or evidence required by the Cemeteries Agency to assess the application.
(3) The Cemeteries Agency may require a fee to accompany the application.
(4) The Cemeteries Agency may—
(a) grant the application, subject to conditions, or
(b) refuse the application.
(5) A reference in this section to an application for suspension of a licence includes a reference to an application to extend, cancel or vary a suspension imposed under this section.
s 4O: Ins 2022 (605), Sch 1[1].
4OA
Amendment of licence on Cemeteries Agency’s initiative
4OA Amendment of licence on Cemeteries Agency’s initiative
4OA Amendment of licence on Cemeteries Agency’s initiative
(1) The Cemeteries Agency may amend a licence on its own initiative for the purposes of—
(a) correcting an error, or
(b) making a change that is not likely to have a significant impact on the cemetery operator’s rights or liabilities.
(2) Before making an amendment under this section, the Cemeteries Agency must give the licence holder—
(a) written notice of the Cemeteries Agency’s intention to make the amendment, and
(b) a reasonable opportunity to respond.
(3) An amendment under this section is effective on service of written notice of the amendment on the licence holder.
s 4OA: Ins 2024 (245), Sch 1[9].
4P
Review by Cemeteries Agency
4P Review by Cemeteries Agency
4P Review by Cemeteries Agency
(1) A person aggrieved by the following decisions of the Cemeteries Agency may apply to the Cemeteries Agency for a review of the decision—
(a) a decision to refuse to grant a licence,
(b) a decision to suspend or cancel a licence,
(c) a decision to refuse an application to vary a licence,
(d) a decision to impose a condition on a licence, or on the suspension or cancellation of a licence,
(e) a decision to vary a licence,
(f) a decision to refuse an application for the cancellation or suspension of a licence.
(2) An application for a review must—
(a) be in a form approved by the Cemeteries Agency, and
(b) include or be accompanied by information or evidence required by the Cemeteries Agency to assess the application, and
(c) be accompanied by a fee of $100.
(3) The Cemeteries Agency may waive payment of part or all of the fee payable under this section.
s 4P: Ins 2022 (605), Sch 1[1].
4Q
Review by Civil and Administrative Tribunal
4Q Review by Civil and Administrative Tribunal
4Q Review by Civil and Administrative Tribunal
A person aggrieved by the following decisions of the Cemeteries Agency may apply to the Tribunal for an administrative review under the Administrative Decisions Review Act 1997 of the decision—
(a) a decision to refuse to grant a licence,
(b) a decision to suspend or cancel a licence,
(c) a decision to refuse an application to vary a licence,
(d) a decision to impose a condition on a licence, or on the suspension or cancellation of a licence,
(e) a decision to vary a licence,
(f) a decision to refuse an application for the cancellation or suspension of a licence.
s 4Q: Ins 2022 (605), Sch 1[1].
Part 3
Interment rights
Part 3 Interment rights
Part 3 Interment rights
5
Disturbing remains of a deceased person
5 Disturbing remains of a deceased person
5 Disturbing remains of a deceased person
(1) To ascertain whether any cultural or religious practices apply to the remains of a deceased person for the Act, section 46(3), a cemetery operator must—
(a) inspect the cemetery operator’s register to determine whether the register records any information about cultural or religious practices that apply to the remains, and
(b) if the register does not record any information about cultural or religious practices that apply to the remains—make enquiries with the deceased’s next-of-kin, and
(c) if the information is not reasonably ascertainable from the deceased’s next-of-kin—make enquiries with a cultural or religious leader in the community who is relevant to the remains, if any, including by reference to the part of the cemetery in which the interment site is located, and
Note—
Information to help identify relevant cultural or spiritual leaders for various cultural or religious groups is available on the web page relating to Cemeteries and Crematoria NSW on the Department of Industry website.
(d) if the information is not reasonably ascertainable from the cultural or religious leader—take any other steps the cemetery operator considers reasonable in the circumstances to ascertain whether any cultural or religious practices apply to the remains.
Note—
Section 15(b) requires the steps taken to ascertain information, and the information ascertained, under this section to be recorded in the cemetery operator’s register.
(2) A cemetery operator must make all reasonable efforts, including taking all the time that is reasonably necessary, in making enquiries under subsection (1).
6
Time by which cemetery operator must be notified of death of bequeather of interment right
6 Time by which cemetery operator must be notified of death of bequeather of interment right
6 Time by which cemetery operator must be notified of death of bequeather of interment right
For the Act, section 49(5), the prescribed period is 12 months from the date the executor or administrator becomes aware of the death of the holder of the interment right.
6A
Disclosure of transfer fees—the Act, ss 54 and 142
6A Disclosure of transfer fees—the Act, ss 54 and 142
6A Disclosure of transfer fees—the Act, ss 54 and 142
(1) For the Act, sections 54(8)(b) and 142(c) and (e), before granting an interment right, a cemetery operator must disclose to the applicant the fee for the transfer of the interment right under the Act, section 58(3).
(2) The disclosure must include a statement that the disclosed fee is subject to change.
s 6A: Ins 2024 (245), Sch 1[10].
7
Definitions
7 Definitions
7 Definitions
In this Division—
agreement means an agreement under which a person has been granted a renewable interment right, or has had a renewable interment right renewed.
cooling off period means the period of 10 days starting on the day after the day on which an agreement is made.
newspaper includes a newspaper published on a publicly accessible website.
8
Notification requirements concerning expiry of renewable interment rights
8 Notification requirements concerning expiry of renewable interment rights
8 Notification requirements concerning expiry of renewable interment rights
(1) For the Act, section 54(6), at least 12 months before a renewable interment right granted by the cemetery operator is due to expire, the cemetery operator must take the steps under subsection (2) to give the written notice referred to—
(a) the holder or holders of the renewable interment right, and
(b) any person shown in the register as a secondary contact.
(2) The cemetery operator must take the following steps to give the notice—
(a) send the notice by post and email, if an email address has been given to the cemetery operator for contact purposes, with a request for the intended recipient to acknowledge receipt of the notice,
(b) if the cemetery operator does not receive a response to the notice given in accordance with paragraph (a) within 3 months—attempt to contact the intended recipient by telephone and send the notice again by post and email with a request to acknowledge receipt,
(c) if the cemetery operator does not receive a response to the notice given in accordance with paragraph (b) within 3 months—repeat the steps set out in paragraph (b),
(d) if the cemetery operator does not receive a response to the notice given in accordance with paragraph (c) within 3 months—repeat the steps set out in paragraph (b),
(e) if the cemetery operator does not receive a response to the notice given in accordance with paragraph (d) within 3 months—
(i) publish the notice in all of the following newspapers—
(A) a local newspaper,
(B) a newspaper circulating throughout the State,
(C) if a person to whom notice is required to be given under the Act, section 54(6), is an Aboriginal person—in the Koori Mail or another newspaper widely read in Aboriginal communities in the State, and
(ii) if the cemetery operator has a website—publish the notice on the cemetery operator’s website, and
(iii) if the cemetery operator does not have a website but has a social media account—on the cemetery operator’s social media account.
Note 1—
Social media platforms, such as Facebook or Twitter, may also provide a means of establishing contact with the holder of the renewable interment right or a contact person for the purposes of giving the notice referred to in the Act, section 54(6).
Note 2—
Paragraph (e)(ii) and (iii) do not prevent a cemetery operator from publishing the notice on both a website and a social media account if the cemetery operator has both.
9
Prescribed period of term of renewable interment right
9 Prescribed period of term of renewable interment right
9 Prescribed period of term of renewable interment right
(1) This section applies to a renewable interment right for the interment of human remains, other than cremated remains, in relation to an interment site approved by the Cemeteries Agency for the purpose of this section on the written application of the cemetery operator (an approved renewable interment right).
(2) For the Act, section 54(8)(a), an initial term of between 25 and 99 years is prescribed as the period of the initial term of an approved renewable interment right in substitution for the period of the initial term provided by the Act, section 54(1)(b).
10
Cemetery operator must disclose fees and charges to applicant for interment right
10 Cemetery operator must disclose fees and charges to applicant for interment right
10 Cemetery operator must disclose fees and charges to applicant for interment right
(1) For the Act, section 54(8)(b), before granting or renewing a renewable interment right, the cemetery operator must disclose to the applicant the fees and charges payable in relation to the interment right at the time of the application.
(2) The disclosure must include a statement that the disclosed fees and charges are subject to change.
s 10: Am 2024 (245), Sch 1[11].
11
Cooling off period for grant or renewal of renewable interment rights
11 Cooling off period for grant or renewal of renewable interment rights
11 Cooling off period for grant or renewal of renewable interment rights
(1) For the Act, section 54(8)(c), the following persons may end an agreement by written notice served on the cemetery operator within the cooling off period—
(a) the person who holds the renewable interment right under the agreement (the holder),
(b) the legal representative of the holder.
(2) Subject to section 12, the holder cannot exercise or deal with the renewable interment right during the cooling off period.
(3) If the holder, or the holder’s legal representative, ends the agreement under subsection (1)—
(a) the cemetery operator must refund to the holder any fee the holder has paid for the grant or renewal of the renewable interment right, less any processing fee the cemetery operator may deduct under subsection (4), and
(b) the holder is not, despite anything to the contrary in the agreement, liable to the cemetery operator in any way for ending the agreement.
(4) For the purposes of subsection (3)(a), the cemetery operator may only deduct the processing fee from the amount of the fee paid for the grant or renewal of the renewable interment right, if—
(a) the holder was notified before entering the agreement that a processing fee would be deducted if the agreement was ended under subsection (1), including the manner in which the fee is calculated and the amount of the fee, and
(b) the holder is provided with an itemised account for the refunded amount that includes the amount deducted for the processing fee.
(5) In this section—
processing fee means the reasonable administrative costs of processing the application for the grant or renewal of a renewable interment right.
12
Circumstances in which cooling off period is waived
12 Circumstances in which cooling off period is waived
12 Circumstances in which cooling off period is waived
For the Act, section 54(8)(d), the legal representative of a person whose grant or renewal of a renewable interment right is subject to a cooling off period may waive the cooling off period by notice in writing served on the cemetery operator if—
(a) the person dies during the cooling off period, and
(b) the waiver is necessary to enable the right to be exercised for the interment of the deceased person.
13
Prerequisites to re-use of interment site
13 Prerequisites to re-use of interment site
13 Prerequisites to re-use of interment site
(1) For the Act, section 55(4)(c), the following requirements are prescribed—
(a) the cemetery operator must—
(i) decide in accordance with the Act, section 61, any application made under the Act, section 61(2) in respect of the interment site, and
(ii) record the details of the decision, including the person to whom the decision relates, in the cemetery operator’s register,
(b) at least 60 days before dealing with the remains of a deceased person under the Act, section 55(4)(a) or (b), the cemetery operator must take steps to give written notice to the person’s next-of-kin of the cemetery operator’s intention to move any remains in accordance with those provisions,
(c) the cemetery operator must record in the cemetery operator’s register the details of any dealings with human remains under the Act, section 55(4)(a) or (b), including—
(i) the identity of the person whose remains are dealt with, and
(ii) either—
(A) a description of any site to which the remains are removed or scattered, or
(B) the name and contact details of any person to whom cremated remains are returned.
Note—
Dealing with human remains under the Act, section 55(4)(a) or (b) is a prescribed event under section 15(b).
(2) The cemetery operator must take the following steps to give the notice—
(a) send the notice by post and email, if an email address has been provided to the cemetery operator for contact purposes, with a request for the intended recipient to acknowledge receipt of the notice,
(b) if the cemetery operator does not receive a response to the notice given in accordance with paragraph (a) within 20 days of the date the notice was delivered—attempt to contact the next-of-kin by telephone and send the notice again by post and email with a request to acknowledge receipt,
(c) if the cemetery operator does not receive a response to the notice given in accordance with paragraph (b) within 20 days of the date the notice was delivered—
(i) publish a notice in all of the following newspapers—
(A) a local newspaper,
(B) a newspaper circulating throughout the State,
(C) if a person to whom notice is required to be given under the Act, section 54(6), is an Aboriginal person, in the Koori Mail or another newspaper widely read in Aboriginal communities in the State, and
(ii) if the cemetery operator has a website—publish the notice on the cemetery operator’s website, and
(iii) if the cemetery operator does not have a website but has a social media account—publish the notice on the cemetery operator’s social media account.
14
Removing memorials after expiry of renewable interment right—the Act, s 55(1)
14 Removing memorials after expiry of renewable interment right—the Act, s 55(1)
14 Removing memorials after expiry of renewable interment right—the Act, s 55(1)
(1) The cemetery operator must retain a memorial to a deceased person that is removed—
(a) for 5 years after the date of the removal, unless the memorial is sooner reclaimed by a person entitled to reclaim the memorial, and
(b) at a secure site, whether or not within the cemetery.
(2) At least 60 days before removing a memorial of a deceased person under the Act, section 55, the cemetery operator must take reasonable steps to give notice to the deceased person’s next-of-kin of the cemetery operator’s intention to remove the memorial in accordance with the section.
(3) Subsection (2) applies only to the extent the deceased person’s next-of-kin is a person other than a person referred to in the Act, section 55(2)(c).
Note—
The Act, section 55(2)(c), requires the cemetery operator to take reasonable steps to notify the holder of the interment right and any registered secondary contacts for the holder of its intention to remove the memorial.
(4) This section does not require the cemetery operator to retain the kerbing, ledger or foundation footings for a memorial.
15
Prescribed events to be recorded in cemetery operator’s register
15 Prescribed events to be recorded in cemetery operator’s register
15 Prescribed events to be recorded in cemetery operator’s register
For the Act, section 63(1)(e), each disturbance or removal of human remains carried out at the cemetery after the commencement of the Cemeteries and Crematoria Amendment Regulation 2018 is a prescribed event, including—
(a) the cultural or religious practices, if any, applying to the remains and the means by which those practices were ascertained, and
(b) if the remains were dealt with under the Act, section 55(4)(a) or (b)—the details of those dealings including—
(i) the identity of the person whose remains are dealt with, and
(ii) either—
(A) a description of any site to which the remains are removed or scattered, or
(B) the name and contact details of any person to whom cremated remains are returned.
16
Additional particulars required to be included in cemetery operator’s register
16 Additional particulars required to be included in cemetery operator’s register
16 Additional particulars required to be included in cemetery operator’s register
For the Act, section 63(3), a cemetery operator’s register must contain the following particulars, in addition to any other particulars required that must be included in the register under the Act—
(a) in relation to each interment of human remains—
(i) the section and allotment where the interment has been made, and
(ii) whether the section and allotment are located in a part of the cemetery consecrated for use by a cultural or religious group, and
(iii) the cultural or religious practices, if any, that apply to the remains, and
(iv) the name of the funeral director or other person who transported the remains to the cemetery, and
(v) the fees paid to the cemetery authority for the interment,
(b) in relation to human remains that are disturbed or removed—
(i) the name of the person whose remains are disturbed or removed, and
(ii) whether the remains were located in a part of the cemetery consecrated for use by a cultural or religious group, and
(iii) whether any cultural or religious practices apply to the remains and, if so, what those practices are, and
(iv) the steps taken under section 5 to ascertain the information referred to in subparagraph (iii), and
(v) the source of that information.
Note—
Section 13(1)(a) and (c) require the particulars to which they refer to be entered in the cemetery operator’s register.
17
Calling and holding of meetings of heritage advisory committee—the Act, s 69(7)
17 Calling and holding of meetings of heritage advisory committee—the Act, s 69(7)
17 Calling and holding of meetings of heritage advisory committee—the Act, s 69(7)
(1) A heritage advisory committee (the committee) must meet at least once a year.
(2) The chairperson of the committee must call an extraordinary meeting of the committee if the chairperson receives a written request to do so signed by at least 2 committee members.
(3) The chairperson must send to each member by email or post, at least 7 days before each meeting of the committee, a notice specifying—
(a) the date, time and place the meeting is to be held, and
(b) the agenda of the meeting.
(4) However, the chairperson may give less than 7 days notice of an extraordinary meeting called in an emergency.
(5) The committee may invite the cemetery operator or any other person to attend meetings to advise or inform the committee on any relevant matter.
Note 1—
the Act, Section 69(7), enables a heritage advisory committee to determine its procedure for calling and holding meetings, subject to the regulations.
Note 2—
Guidelines made under the Act, section 69(3), concerning the constitution of a heritage advisory committee are available on the Department’s website.
(2) Any act, matter or thing that, immediately before the repeal of the Cemeteries and Crematoria Regulation 2014, had effect under that Regulation continues to have effect under this Regulation.
19
Application of Cemeteries and Crematoria Amendment Regulation 2022
19 Application of Cemeteries and Crematoria Amendment Regulation 2022
(1) Section 4B(3) does not apply to an existing cemetery operator until the following date (the relevant date)—
(a) for a cemetery providing more than 200 interments in the financial year before the commencement of the amending Regulation—30 September 2023, or
(b) for a cemetery providing at least 50, but no more than 199 interments in the financial year before the commencement of the amending Regulation—31 December 2023, or
(c) for a cemetery providing at least 5, but no more than 49 interments in the financial year before the commencement of the amending Regulation—31 March 2024, or
(d) for a cemetery providing at least 1, but no more than 4 interments in the financial year before the commencement of the amending Regulation—30 June 2024, or
(e) for the operator of a crematoria only—30 September 2023, or
(f) for a cemetery not providing any interments in the financial year before the commencement of the amending Regulation or an existing cemetery operator applying for a cemetery operator (caretaker) licence only—30 September 2024.
(2) Section 4B(3) does not apply to an existing cemetery operator after the relevant date if—
(a) the operator has made an application for a licence under this Regulation, and
(b) the application has not been finally determined.
(3) Section 4D(4) and (5) do not apply to an existing cemetery operator.
existing cemetery operator means a cemetery operator—
(a) named in the Cemeteries and Crematoria Register immediately before the commencement of the amending Regulation, and
(b) who does not hold a licence.
s 19: Ins 2022 (605), Sch 1[2].
Schedule 1
Penalty notice offences
Schedule 1 Penalty notice offences
Schedule 1 Penalty notice offences
sch 1: Ins 2024 (245), Sch 1[12].
Source text: opening excerpt
Sourced from legislation.nsw.gov.au, CC BY 4.0.
Part 1 Preliminary
Part 1 Preliminary
Part 1 Preliminary
1 Name of Regulation
1 Name of Regulation
1 Name of Regulation
This Regulation is the Cemeteries and Crematoria Regulation 2022.
2 Commencement
2 Commencement
2 Commencement
This Regulation commences on the day on which it is published on the NSW legislation website.
Note—
This Regulation replaces the Cemeteries and Crematoria Regulation 2014, which is repealed on 1 September 2022 by the Subordinate Legislation Act 1989, section 10(2).
3 Definitions
3 Definitions
3 Definitions
In this Regulation—
ash interment means interment of ashes above or below ground.
financial year—see section 4.
prescribed cemetery operator—see section 4.
prescribed interment service—see section 4.
prescribed period—see section 4.
quarter means the 3-month period beginning 1 July, 1 October, 1 January or 1 April in each financial year.
the Act means the Cemeteries and Crematoria Act 2013.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this Regulation.
s 3: Am 2024 (245), Sch 1[1].
Part 2 Interment service general levy—the Act, s 24
Part 2 Interment service general levy—the Act, s 24
Part 2 Interment service general levy—the Act, s 24
pt 2: Subst 2024 (245), Sch 1[2].
4 Definitions
4 Definitions
4 Definitions
In this part—
financial year means a year ending on 30 June.
prescribed cemetery operator means a cemetery operator prescribed by section 4AB.
prescribed interment service means an interment service prescribed by section 4AA.
prescribed period means a period prescribed by section 4AE.
s 4: Subst 2024 (245), Sch 1[2].
4AA Prescribed interment services
Designates certain offences as penalty-notice offences and specifies the penalty amounts (Schedule 1), and sets a maximum civil penalty for non-compliance with the requirement that operators provide interment services only under licence ($27,500) (s 4B(3)).
The Regulation therefore converts the Act’s high-level delegations into operational prescriptions: who is licenced, what the licence permits and conditions may cover, how levies and reporting are calculated and enforced, how interment-rights transactions must be carried out, and the records that operators must keep (see, for example, ss 4B, 4H, 4AC, 4AD, 10, 15-16). The text repeatedly ties Ministerial or Agency discretion to specified procedural steps (notice, opportunity to respond) and to particular criteria (suitability, past conduct, heritage value) (see ss 4D, 4E, 4I). Official rationale is implicit in these mechanics: the Agency is given tools to secure regulatory oversight of interment services, to fund its functions via levies and to protect consumers and cultural practices via disclosure, notice and register requirements. The next sections test those claims against the compliance costs, decision points and incentives embedded in the Regulation.
Main concepts
The Regulation operates by defining and connecting a small set of administrative concepts that determine regulatory reach, financial obligations and operational duties. Key concepts include: prescribed interment services, prescribed cemetery operator, prescribed period, licence types, interment rights and specified register entries.
Prescribed interment services (s 4AA). The Regulation prescribes three interment services for levy purposes: burial, cremation and ash interment. It also expressly excludes services provided in relation to destitute persons, unviable pregnancies, stillborn children and children under 12 (s 4AA(2)). The term destitute person is defined by reference to an external Ministry of Health policy document (s 4AA(3)), which embeds an external administrative standard into the levy scope.
Prescribed cemetery operators (s 4AB). Operators are captured for levy purposes if they either provided at least one prescribed interment service in the last financial year or ordinarily provide at least one such service per year (s 4AB(1)). Caretaker licence holders are excluded (s 4AB(2)). Ordinarily provide is an average over the last three financial years (s 4AB(3)).
Levies and calculation (ss 4AC-4AF). The Regulation fixes per-service levy amounts (s 4AC(1)) and sets out that the Cemeteries Agency must calculate levies using operator-supplied information or, where the operator fails to respond, estimates determined under a specific methodology (s 4AC(2), 4AD). The Agency may index amounts in proportion to CPI, must publish determinations and notify Parliamentary Counsel before 1 July (s 4AF).
Licence regime and types (Part 2A, ss 4A-4G). Two licence types exist: cemetery operator licence and cemetery operator (caretaker) licence. A licence grants authority to provide interment services at specified cemeteries; a caretaker licence may also authorise or restrict interments (s 4F). Licences are subject to conditions and compliance with conditions is mandatory; non-compliance carries a maximum civil penalty (s 4B(3), 4H).
Conditions and discretion (ss 4H-4J, 4I). The Cemeteries Agency may impose licence conditions at grant or later by variation. Conditions may be class or site specific and can cover consumer contracts, maintenance, pricing transparency, cultural and religious principles, and limits on interments for caretaker licences (s 4I). The Agency’s considerations for imposing conditions include service volume, compliance history and heritage value (s 4I(2)). The Agency can vary conditions unilaterally by notice (s 4J) and may amend licences on its initiative for minor or corrective changes subject to prior notice and opportunity to respond (s 4OA).
Interment rights, consumer protections and recordkeeping (Part 3). The Regulation sets disclosure duties before granting interment rights including transfer fees and charges, prescribes cooling-off processes and timelines, sets notice and publication requirements for expiry or reuse of interment sites, mandates the particulars to be stored in the cemetery operator’s register and requires recording of prescribed events (ss 6A, 8, 11-14, 15-16).
These concepts create the structural mechanics by which compliance is monitored and enforced. The Regulation mixes prescriptive fixed rules (levy amounts, cooling-off length, notice steps, minimum retention times) with discretionary assessment criteria for the Agency (suitability assessments, conditions, waivers). The predictable elements define clear compliance tasks for operators; the discretionary elements concentrate risk over licensing, conditions and enforcement decisions in the Agency’s hands, where procedural safeguards such as written notice and review routes are provided (ss 4D(3), 4P-4Q).
Who it affects
The Regulation’s primary legal subjects are cemetery operators and those who interact with them in respect of interment rights and services. The main categories and their obligations or exposures are as follows, with specific provisions cited.
Prescribed cemetery operators. Operators who provided at least one prescribed interment service in the last financial year, or who ordinarily provide at least one per year, are captured as prescribed cemetery operators for levy purposes (s 4AB(1)-(3)). Caretaker licence holders are excluded from being prescribed cemetery operators for levy purposes (s 4AB(2)).
Licence applicants and holders. Any person seeking to provide interment services must apply for a licence or hold a licence to lawfully provide interment services; the licence authorises services at cemeteries specified in it (s 4B(2), 4F). Licence holders are required to comply with any licence condition, including levy-payment requirements imposed under the Act (s 4H(4)). Cemetery operator licences may be granted for up to five years (s 4G(1)); caretaker licences remain in force unless cancelled (s 4G(2)).
Holders of interment rights and their legal representatives. The Regulation prescribes consumer-oriented protections: disclosure of transfer fees before grant (s 6A), disclosure of fees and charges before granting or renewing renewable interment rights (s 10), a ten-day cooling off period for renewable interment rights with refund rights (s 11), and the ability for a legal representative to waive cooling off in a death during the cooling off period (s 12). A holder who exercises cooling off is entitled to a refund less an authorised processing fee if previously disclosed (s 11(3)-(4)).
Next-of-kin, secondary contacts and cultural/religious leaders. Cemetery operators are required to make reasonable enquiries to ascertain whether cultural or religious practices apply to remains, including consulting registers, next-of-kin and relevant cultural or religious leaders, and to record the steps taken in the register (s 5, s 16(b)). For notification of expiry or reuse and for removal of memorials, operators must take specified steps to notify holders, next-of-kin and registered secondary contacts and, where contact fails, publish notices in local and statewide newspapers and specific Aboriginal media where applicable (ss 8(2)(e)(i), 13(2)(c)(i)).
Funeral directors and transporters. The register must include the name of the funeral director or other person who transported remains to the cemetery (s 16(a)(iv)). This creates an information trail linking service providers to interments.
The Cemeteries Agency. The Agency is the central decision-maker for levy calculation, licence grants, conditions and enforcement actions. It may calculate levies based on information provided by operators or estimates where operators fail to respond, impose indexation, waive or refund levies, and impose and vary licence conditions and sanctions (ss 4AC-4AG, 4H-4J, 4L-4M).
Heritage advisory committees. The Regulation prescribes meeting frequencies and notice requirements for heritage advisory committees, and permits the committee to invite operators or others to meetings (s 17).
Existing cemetery operators named in the Register. Transitional arrangements set staged dates by which existing operators must comply with the new licensing requirement, dependent on their recent service volumes; for example, larger cemeteries have earlier relevant dates (s 19(1)).
Who pays and who decides. Levies are payable by prescribed cemetery operators (s 4AC-4AE). Licence application fees ($800 for a cemetery operator licence or amendment) are paid by applicants (s 4C(2)(c)), though the Agency can waive or refund fees in specified circumstances (s 4C(4)). The Cemeteries Agency makes decisions regarding licence suitability, imposition and variation of conditions, levy calculations and waivers (ss 4D-4E, 4H, 4AF, 4AG). Affected private parties bear compliance costs in reporting, disclosure, notice publication and recordkeeping; they also bear the financial costs of levies and of licensing fees.
Key duties and rights
The Regulation imposes specific duties on cemetery operators and grants procedural rights to applicants, licence-holders and persons aggrieved by Agency decisions. These duties and rights are concrete and time-specific; several are qualifications of statutory duties in the Act and convert them into operational steps.
Key duties
Licence requirement and compliance (s 4B(3)). A cemetery operator must provide interment services only under the authority of a licence and must comply with licence conditions. Failure to do so attracts a maximum civil penalty as stated (s 4B(3)).
Application procedures and fees (s 4C). Applicants must use the Agency-approved form, supply required information and pay an $800 fee for a cemetery operator licence or amendment. The Agency may request further documents and may refund, reduce or waive fees where specified grounds exist (s 4C(2)-(5)).
Suitability and disclosure in applicants (s 4E). Operators are subject to suitability assessments. The Agency may deem a person unsuitable where, for example, the person has convictions for relevant offences within the last 10 years, is an undischarged bankrupt, or has had equivalent licences suspended elsewhere (s 4E(2)). If the applicant is a corporation, directors are included in the assessment (s 4E(3)).
Licence conditions (ss 4H-4I). Licence holders must comply with conditions imposed at grant or subsequently varied. Conditions can cover consumer contracts, cemetery maintenance, pricing transparency, cultural and religious principles and restrictions on interments for caretaker licences (s 4I).
Reporting and recordkeeping (ss 15-16). The Regulation prescribes events that must be recorded in the cemetery operator’s register, including all disturbances or removals of human remains after the 2018 Amendment Regulation (s 15). Additional register particulars are required for each interment and for disturbed or removed remains, including section/allotment, cultural/religious practices, source of information and fees paid (s 16).
Notifications and steps for expiry and reuse of interment rights (ss 8, 13, 14). Operators must undertake a graduated set of contact steps (post, email, telephone) and repetition over months, and where responses fail, must publish notices in local and statewide newspapers and, where applicable, in Aboriginal media and on websites or social media accounts (s 8(2)(a)-(e); s 13(2)). Retained removed memorials must be kept for five years in secure storage and operators must give 60 days’ notice to next-of-kin before removing memorials (s 14).
Key rights and procedural protections
Decision notice and reasons (s 4D(3)). Applicants must receive written notice of grant or refusal, and if refused, reasons must be provided.
Time limit on Agency decision (s 4D(4)). If the Agency fails to notify a decision within 60 business days (subject to an extension where further information is requested), the application is taken to have been refused, which creates a procedural timing certainty for applicants.
Review and review fees (s 4P). A person aggrieved by specified Agency decisions may apply to the Agency for internal review. The prescribed fee for review is $100; the Agency may waive the fee in whole or part (s 4P(2)-(3)).
External review (s 4Q). Parties aggrieved by specified decisions may apply to the NSW Civil and Administrative Tribunal for administrative review under the Administrative Decisions Review Act 1997.
Cooling-off rights (ss 7, 11-12). Holders of renewable interment rights (or their legal representatives) have a statutory ten-day cooling-off right in which to end an agreement. The holder cannot exercise or deal with the right during that period, subject to the limited waiver where the person dies in the cooling off period and the legal representative needs the right to be exercised for interment purposes (s 12).
Disclosure obligations (ss 6A, 10). Before granting interment rights, operators must disclose transfer fees and fees/charges applicable at the time of application, and state the disclosed fees are subject to change.
Other duties. The Agency has duties to provide written notice before varying licence conditions (s 4J), to give the licence holder an opportunity to respond before amendments that are more than trivial (s 4OA), and, for levy indexation, to notify Parliamentary Counsel and publish the adjusted amounts prior to the financial year (s 4AF). The Agency must follow specified steps when estimating levies for non-reporting operators, including providing written notice of the determination and an opportunity to respond (s 4AD(3)-(4)).
Collectively, rights are procedural and focused on notice, reasons and appeal channels; duties are operational, time-bound and record-based.
Penalties and enforcement
The Regulation sets out enforceable sanctions, civil penalties and penalty-notice arrangements, and delegates significant enforcement discretion to the Cemeteries Agency. Enforcement is a combination of financial penalties, licence suspension or cancellation, and administrative coercion through licence conditions and levy assessments.
Monetary and civil sanctions
Maximum civil penalty for unlicensed provision or non-compliance with licence conditions. The Regulation states a maximum civil penalty of $27,500 for the requirement that operators provide interment services only under licence and comply with license conditions (s 4B(3)).
Penalty notice offences. Schedule 1 lists specified offences under the Act that are eligible for penalty notices and sets the penalty unit amounts for those penalty notices. The schedule attaches penalty notice amounts to Act provisions listed: Section 70 attracts 2.5 penalty units; Sections 102(4), 137(1) and 138 attract 10 penalty units each (Schedule 1, cl 1 and table). The Regulation does not specify the monetary value of a penalty unit; that is set elsewhere. The schedule limits issuance of penalty notices to the particular kinds of offences or limited circumstances specified in the qualifying text (Schedule 1(1)-(2)).
Licence application fee and review fee. Operational penalties include economic friction: an $800 application fee for cemetery operator licences or amendments (s 4C(2)(c)) and a $100 fee for internal Agency reviews of certain decisions (s 4P(2)). Both fees are subject to waiver or refund in specified circumstances (ss 4C(4)-(5), 4P(3)).
Administrative enforcement and control
Licence conditions, suspension and cancellation. The Cemeteries Agency may impose conditions on licences, vary those conditions at any time (s 4J), and suspend or cancel licences where grounds exist (ss 4K-4M). Grounds include the Agency’s view that the operator is not a suitable person or where the operator requests suspension or cancellation (s 4K). The Agency must issue written notice specifying grounds and effective dates for suspensions and cancellations (ss 4L(2), 4M(2)).
Conditional suspensions or cancellations. The Agency may make suspensions or cancellations subject to conditions, including conditions that replicate those that were in place prior to suspension (s 4N). The Agency may also attach new conditions to a former licence holder after cancellation (s 4N(3)).
Levy calculation and estimation. The Agency may levy operators using operator-supplied reports; if operators fail to respond to statutory information notices, the Agency may estimate liability and must determine the higher of its estimates based on available information or an average-plus-10% benchmark for the prior three years (s 4AD). Before finalising such an estimate, the Agency must give written notice of the determination and provide a further opportunity to supply information (s 4AD(4)). This creates an enforcement mechanism tied to reporting compliance.
Waiver and refund powers. The Agency has discretion to waive, reduce, postpone or refund a general levy for a prescribed cemetery operator in relation to one or more periods (s 4AG(1)). The Agency also creates a defined exemption for small operators (50 or fewer prescribed interment services in 2022-23) from the requirement to pay the general levy in 2024-25 (s 4AG(2)).
Procedural checks and review routes
Notice and reasons. The Agency must give written notice of decisions to applicants and must provide reasons when refusing applications (s 4D(3)). This is a precondition that creates administrative transparency.
Internal review and Tribunal review. Affected persons can seek internal review by the Agency for specified decisions subject to a $100 fee (s 4P). There is also a statutory right to apply to the NSW Civil and Administrative Tribunal for administrative review under the Administrative Decisions Review Act 1997 (s 4Q).
Time limits and deemed refusal. If the Agency fails to make a decision within 60 business days (or within 60 days after required information is provided), the application is taken to have been refused (s 4D(4)-(5)). This time limit creates a procedural control that can be relied upon where the Agency does not act.
Enforcement incentives and operational posture
The Regulation centralises enforcement powers with the Cemeteries Agency: levy calculation, licence imposition and variation, suspension and cancellation and discretion to waive or refund. The Agency’s enforcement toolkit combines monetary sanctions, operational limitations through licence conditions and compliance incentivisation via information notices linked to estimated higher levy calculations. Procedural protections such as notice, reason-giving and review are embedded for affected parties (see ss 4D, 4AD, 4P-4Q), but the scope of discretionary determinations (suitability, conditions, waivers) gives the Agency latitude in shaping compliance outcomes.
How it interacts with other laws
The Regulation is tightly anchored to the Cemeteries and Crematoria Act 2013 and cross-references other legislative instruments and administrative documents. It both operationalises Act delegations and imports definitions and standards from external policies.
Primary statutory interactions
Cemeteries and Crematoria Act 2013. Almost every substantive provision in the Regulation is explicitly tied to a head of power or a specified section of the Act. Examples: Part 2 implements the Act’s general levy powers (Act s 24) by prescribing interment services, operators and levy mechanics (ss 4AA-4AF). Part 2A implements the Act’s interment industry scheme (Act s 31) by establishing licensing processes, conditions, suspension and cancellation mechanics (ss 4B-4N). Interment-rights rules in Part 3 implement Act provisions concerning disturbing remains, interment rights, re-use and recordkeeping (for example, ss 5, 8, 11-16 referencing Act ss 46, 49, 54, 55, 61, 63).
Administrative Decisions Review Act 1997. The Regulation expressly permits aggrieved persons to apply to the NSW Civil and Administrative Tribunal for administrative review under the Administrative Decisions Review Act 1997 for specified Agency decisions (s 4Q). That links the Agency’s administrative processes to an external judicial review mechanism.
Interpretation Act 1987 and Subordinate Legislation Act 1989. The Interpretation Act is cited in the Preliminary notes as affecting interpretation and application (s 3 Note). The Regulation’s commencement note references repeal under the Subordinate Legislation Act 1989 (s 2 Note), linking timing and legislative procedure to the subordinate legislation regime.
Administrative and policy documents
Ministry of Health policy. The definition of destitute person used to exclude certain interment services from levy scope is by reference to the Ministry of Health’s “Destitute Persons - Cremation or Burial” policy document as in force from time to time (s 4AA(3)). This imports an external administrative standard whose content is not reproduced in the Regulation, creating a delegated definitional dependency on a separate agency’s policy.
Parliamentary Counsel notifications. For indexation of levies, the Cemeteries Agency must notify the Parliamentary Counsel of levy amounts for publication on the NSW legislation website and must publish actual amounts on its own website (s 4AF(2)). This links the Agency’s administrative pricing to formal publication channels.
Other instruments and transitional regulations
Cemeteries and Crematoria Amendment Regulation 2022 and the prior 2014 Regulation. The Regulation repeals the 2014 Regulation and contains transitional rules that give existing cemetery operators staggered compliance dates depending on prior-year activity levels (s 19). The 2022 Amendment Regulation is referenced specifically in transitional application rules (s 19). The savings clause (s 18) preserves acts and arrangements that had legal effect under the prior Regulation.
Practical interaction effects
Where the Regulation references Act provisions (for example, Act s 24, s 31, s 55), operators must comply with both the Act and the Regulation; the Regulation specifies procedures, thresholds and timelines that operationalise the Act’s powers. For example, licence conditions can require payment of levies imposed under the Act (s 4H(4)), tying operational licence compliance to financial obligations under the levy regime.
Dependence on external policy for definitions (s 4AA(3)) means operators need to monitor the cited policy document for changes because the Regulation’s scope can shift without amending the Regulation itself.
The Tribunal review route (s 4Q) situates the Agency’s decisions within a broader administrative law framework, making Agency decisions subject to review consistent with the Administrative Decisions Review Act 1997.
The Regulation therefore implements the Act’s delegations, imports external definitional standards, and embeds administrative law safeguards (notice, reasons, review) while leaving significant discretion with the Cemeteries Agency.
Amendment history
The Regulation text includes specific amendment annotations and transitional insertion notes that show when parts were inserted or substituted. The Regulation, as provided, records multiple insertion and substitution events. The following is a concise, source-grounded summary of the amendment markers contained in the text.
Foundational replacement (2022). The new Part 2A (Interment industry scheme) and associated provisions were inserted by the Cemeteries and Crematoria Amendment Regulation 2022. Multiple sections bear the annotation Ins 2022 (605), Sch 1[1]. For example, ss 4A-4G, Division structure for Part 2A and many licence-related provisions carry this insertion note (e.g. s 4A: Ins 2022 (605), Sch 1[1]; s 4B: Ins 2022 (605), Sch 1[1]).
Subsequent substitution and insertion events (2024). Several provisions are noted as substituted or inserted by an instrument cited as 2024 (245), Sch 1. Part 2 (Interment service general levy , the Act, s 24) shows a substitution notation: "pt 2: Subst 2024 (245), Sch 1[2]" indicating Part 2 was substituted in that 2024 instrument. Sections in Part 2 carry Ins 2024 (245), Sch 1[2] annotations; importantly these include definitions (s 4) and the prescribed interment services and operators for levy purposes (ss 4, 4AA-4AG), as well as the levy calculation sections (ss 4AC-4AF) which are annotated Ins 2024 (245), Sch 1[2].
Specific amendment annotations within other parts. Section 3 (Definitions) carries "s 3: Am 2024 (245), Sch 1[1]" indicating an amendment in 2024 (245). Section 4C contains an amendment note "Am 2024 (245), Sch 1[3]-[5]" showing modifications occurred to application requirements or fees. Sections 4D and 4F contain amendment notations referencing 2024 (245), Sch 1[6] and [7] respectively. Condition-related provision 4H shows "Am 2024 (245), Sch 1[8]". Section 4OA is listed as Ins 2024 (245), Sch 1[9]. Section 6A and section 10 carry "Ins 2024 (245), Sch 1[10]" and "Am 2024 (245), Sch 1[11]" respectively. The Schedule carries Ins 2024 (245), Sch 1[12].
Repeal and savings. The Regulation expressly repeals the Cemeteries and Crematoria Regulation 2014 (s 18(1)). It includes a savings clause preserving the effect of acts and arrangements that were in force immediately prior to repeal (s 18(2)). Section 2 (Commencement) states the Regulation commences on publication on the NSW legislation website, and notes the 2014 Regulation is repealed on 1 September 2022 by the Subordinate Legislation Act 1989, s 10(2) (s 2 Note).
Transitional staging. Section 19 sets staged dates for existing cemetery operators to be subject to s 4B(3) depending on their interment volume in the financial year before the amending Regulation’s commencement (s 19(1)). It provides that s 4B(3) does not apply to an existing cemetery operator until the stated relevant date and includes other transitional provisions such as that s 4D(4) and (5) do not apply to existing cemetery operators (s 19(3)). The definition of existing cemetery operator is provided (s 19(4)).
From the text supplied, amendment history is therefore evidenced by insertion and substitution footnotes rather than a narrative history. The Regulation records a 2022 insertion of the interment industry licensing Part 2A and a substantive set of 2024 amendments/substitutions affecting the levy scheme, procedural duties (disclosure, licence amendments), and the Schedule of penalty notice offences. Those annotations are the only amendment history contained in the provided instrument. The Regulation itself does not list any earlier amendments beyond the 2014 Regulation’s repeal; it does not include a table of consolidated amendments beyond the inline annotations.
Litigation history
The provided Regulation text contains no judicial decisions, case citations or named litigation that directly interpret or test its provisions. The instrument does, however, provide administrative review pathways that are intended to make Agency decisions reviewable:
Internal review by the Cemeteries Agency for specified decisions such as refusal to grant, suspension or cancellation, imposition or variation of conditions, and refusal of cancellation or suspension applications (s 4P). The internal review process requires an application form and a $100 fee (s 4P(2)), subject to waiver (s 4P(3)).
External administrative review by the NSW Civil and Administrative Tribunal under the Administrative Decisions Review Act 1997 for the same categories of decisions (s 4Q).
Because no cases are named in the Regulation, and because the text does not summarise any judicial interpretation, the Regulation itself is silent on precedents or litigation outcomes. Practitioners seeking precedential guidance will therefore need to consult tribunal and court decisions arising from applications under s 4P and s 4Q after the Regulation’s commencement. The Regulation creates the routes by which litigation or review might occur but does not record any extant or past cases.
Given the lack of litigation material within the text, the immediate implication for legal advisers is that the first line of argument in disputes will be reviewable Agency decisions and recordkeeping obligations that are ripe for administrative review. The Regulation’s procedural requirements (notice, reasons, time limits, internal review fees and Tribunal review rights) will govern the administrative law framing of any future disputes.
Gotchas
The Regulation contains multiple operational details that can catch practitioners and operators if they are not carefully followed. These are concrete procedural traps or administrative friction points that flow directly from the prescribed steps, timelines, discretionary thresholds and cross-references.
Levy estimation penalty for non-reporting (ss 4AC(2), 4AD). If the Cemeteries Agency issues an information notice under the Act, s 43(1) and the operator fails to respond, the Agency will estimate levy liability and must determine the higher of estimated number/kind or the prior three-year average plus 10% (s 4AD(2)). The operator gets a further opportunity to supply information before the estimate is fixed (s 4AD(4)), but the prescribed “higher of” rule creates an asymmetric downside for non-reporting: the Agency’s estimate can exceed actual activity. Failing to respond therefore carries a quantifiable financial risk.
Prescribed period and payment timing (s 4AE). Levy periods are the specified three-month quarters ending 31 March, 30 September, 31 December or 30 June (s 4AE). The Agency may require lump-sum annual payments (s 4AE Note). Operators must track both reporting and payment timing to avoid penalties or estimation.
Exclusion of caretaker licence holders from levy prescription (s 4AB(2)). Operators who hold caretaker licences are excluded from the prescribed cemetery operator definition for levy purposes. However, a caretaker licence still authorises interments subject to its conditions (s 4F(2)). Operators who shift operations between licence types must understand the different regulatory and financial profiles.
Cooling-off tension and exercise prohibition (s 11). A holder or their legal representative may end a renewable interment agreement in the 10-day cooling-off period, and during that time the holder cannot exercise or deal with the right (s 11(2)). If a person dies during the cooling off period, the legal representative can waive cooling off to enable interment (s 12). The combination of prohibited dealing during cooling off and the waiver for death-related interment creates an administrative wrinkle that must be handled precisely to avoid invalid transactions or disputes.
Disclosure obligations qualified by “subject to change” (ss 6A, 10). Operators must disclose transfer fees and fees/charges before granting interment rights and must state these fees are subject to change (ss 6A(1)-(2), 10(1)-(2)). The “subject to change” statement preserves future price variation but may not shield operators from disputes about transparency or fairness if changes occur shortly after sale. Operators must ensure accurate contemporaneous disclosure at the time of application.
Complex multi-step notice requirements (ss 8, 13). For expiry notices and notices concerning re-use, the operator must follow multi-step contact procedures that involve repeated attempts over extended months before resorting to public notices (s 8(2)(a)-(d); s 13(2)(a)-(c)). The prescribed repetitions create long lead times and potential failure points; missing a step or the correct interval may vitiate subsequent actions to re-use sites or remove memorials.
Retention of removed memorials and limits (s 14). When memorials are removed they must be retained for five years in secure storage unless reclaimed (s 14(1)). The operator need not retain kerbing, ledger or foundation footings (s 14(4)). Operators must plan secure storage capacity and inventory processes to comply with this five-year retention obligation.
Register particulars specificity (s 16). The Regulation prescribes specific register entries including cultural or religious practices, source of information and the steps taken to ascertain practices (s 16(b)(iii)-(iv)). The operator’s failure to record these steps precisely is a compliance risk and may affect the operator’s ability to justify dealings with remains later.
Deemed refusals and timing (s 4D(4)-(5)). If the Agency does not give a decision within 60 business days, the application is taken to have been refused. However, the 60-day clock restarts when the Agency requests and the applicant provides further information (s 4D(5)). Applicants who do not supply responsive material promptly can inadvertently extend the period and the risk of deemed refusal.
Dependencies on external policy documents (s 4AA(3)). The exclusion of destitute persons relies on a Ministry of Health policy as in force from time to time. Operators must monitor that policy for changes that can alter levy scope without an amendment to the Regulation itself.
Transitional staging (s 19). Existing cemetery operators may have staggered relevant dates to comply with certain provisions depending on historical service levels (s 19(1)). Operators must check whether they are an "existing cemetery operator" named in the Register and track the relevant date to know when licensing obligations bite.
These operational details amplify administrative burden. They create specific sequencing, recordkeeping, publication and timing tasks that, if not adhered to, can trigger higher levies, enforcement action, or consumer disputes. Practitioners should ensure internal processes map directly to the steps and intervals set out in the relevant sections to avoid these pitfalls.
How to comply
This section provides a practical, source-grounded checklist for cemetery operators and advisers to implement the Regulation’s requirements. It organises compliance into core workstreams: licensing, levies and reporting, interment-rights processes (disclosure, cooling off, notifications), recordkeeping, and enforcement readiness.
Licensing: application, suitability and conditions
Determine licence type. Decide whether to apply for a cemetery operator licence or a cemetery operator (caretaker) licence. The former authorises provision of interment services at specified cemeteries; the latter can also restrict interments (s 4F).
Prepare application materials. Use the Agency-approved form and include all information or evidence the Agency reasonably requires (s 4C(2)(a)-(b)). Be prepared for the Agency to request further documents (s 4C(3)). Pay the $800 application fee for a cemetery operator licence or amendment unless an exemption applies or you apply for a waiver/refund under s 4C(4).
Check suitability criteria. Review the suitability grounds in s 4E. For corporations, ensure director backgrounds are compliant (s 4E(3)). Address any prior offences, bankruptcy status, or licence suspensions in other jurisdictions in the application to avoid a suitability refusal (s 4E(2)).
Anticipate licence conditions. Prepare to comply with conditions the Agency may impose at grant or later, including consumer contract terms, pricing transparency, maintenance requirements, cultural/religious principles and reporting obligations (s 4I). Provide information on anticipated service volumes and heritage considerations to influence conditions (s 4I(2)).
Prepare for variation, suspension or cancellation. Keep procedural records and contact details current so you can respond to any notice of variation, suspension or cancellation within the time allowed (ss 4J-4M). For voluntary surrender or suspension, use Agency-approved forms and include required evidence (s 4O).
Levies and reporting
Know levy status. Confirm whether you are a prescribed cemetery operator under s 4AB(1). If you provided at least one prescribed interment service in the last financial year, you will be prescribed unless you hold a caretaker licence (s 4AB(1)-(2)).
Reporting compliance. Respond promptly to any information notice under the Act, s 43(1) to supply the data the Agency requires; failure to respond allows the Agency to estimate liability and apply the higher-of formula that can increase levies (s 4AD(1)-(2)). Retain records supporting reported numbers.
Levy calculations and payment timing. Understand the levy rates fixed in s 4AC(1) for burial, cremation and ash interment and the prescribed periods (quarters) in s 4AE. Track the Agency’s CPI indexation determinations and public notices (s 4AF).
Apply for waivers or exemptions proactively. If eligible for waiver, reduction, postponement or refund, engage the Agency early (s 4AG(1)). Small operators with 50 or fewer prescribed interment services in 2022-23 are exempt from levy payment in 2024-25 (s 4AG(2)); document eligibility evidence.
Interment-rights transactions and consumer protection
Disclosure of fees. Before granting interment rights, disclose transfer fees (s 6A(1)) and fees/charges for renewable interment rights at the time of application (s 10(1)), and include the statement that the disclosed fees are subject to change (s 6A(2), s 10(2)).
Cooling-off management. For renewable interment rights, inform applicants of the 10-day cooling-off period (s 7) and ensure contract paperwork details the holder’s rights and the manner in which any processing fee will be calculated (s 11(4)). Implement procedures to process and refund cooling-off terminations promptly and to produce an itemised account when deducting a processing fee (s 11(3)-(4)).
Waiver in death. If the holder dies during the cooling-off period, obtain a written waiver from the legal representative where necessary to permit exercise of the right for interment (s 12).
Notices, re-use and memorial removal
Follow prescribed contact steps. For expiry notices of renewable interment rights, follow the prescribed sequence: post and email (request acknowledgement), telephone follow-up, repeat steps at specified three-month intervals, and if no response after repeated steps, publish notices in the specified newspapers and on the operator’s website or social media (s 8(2)(a)-(e)). Document each attempt with timestamps and transmission receipts.
Re-use process and timing. For re-use of an interment site, make any required decision under Act s 61 and record decision details in the register (s 13(1)(a)). Give at least 60 days’ written notice to next-of-kin before dealing with remains (s 13(1)(b)) and follow the multi-step notice process in s 13(2) if no response.
Memorial retention. When removing memorials under Act s 55, retain removed memorials for five years in secure storage and provide 60 days’ written notice to next-of-kin (s 14(1)-(2)). Do not assume kerbing and foundations must be retained (s 14(4)).
Register and recordkeeping
Capture required particulars. Ensure your cemetery operator’s register contains the additional particulars mandated by s 16: section and allotment, whether consecrated, cultural/religious practices that apply, source and steps taken to ascertain practices, funeral director name and fees paid (s 16(a)-(b)).
Record disturbances and removals. Record every disturbance or removal of human remains after the 2018 Amendment Regulation; include cultural or religious practices and the means by which they were ascertained, identity of the person, and location details or return contact details for cremated remains (s 15, s 16(b)). Keep audit trails showing how inquiries under s 5 were conducted.
Security and retention. Maintain secure storage for removed memorials as required and maintain electronic or physical archives of notices, acknowledgements and publication copies for the prescribed retention periods.
Administrative and review preparedness
Decision and response timelines. Track Agency decision timeframes (60 business days ordinarily) and prepare to supply any additional information requested promptly to avoid deemed refusals (s 4D(4)-(5)). Maintain complete records to support appeals.
Internal and Tribunal review. Budget for a $100 internal review fee (s 4P(2)) and be ready to seek Tribunal review under s 4Q if required. Preserve evidence of procedural fairness steps (notice, reasons) in Agency dealings.
Heritage and cultural engagement. Where cultural or Aboriginal considerations are relevant, document consultations with cultural leaders and record the steps taken and sources of information as required by ss 5 and 16.
Monitoring external dependencies
Monitor the Ministry of Health policy referenced for the definition of destitute person (s 4AA(3)), as changes to that policy can affect levy scope.
Watch for CPI indexation determinations from the Agency prior to 1 July each financial year (s 4AF(1)-(2)) and for Parliamentary Counsel publication of levy amounts.
Operational recommendation. Map each regulatory requirement to internal procedures with clear ownership, deadlines and record templates. For each notice or contact step (s 8 and s 13), keep electronic proof of posting, emails and telephone logs. For levy reporting, maintain a reconciled ledger of interment types and dates to support any Agency enquiry and to mitigate the asymmetric risk of the Agency’s higher-of estimate (s 4AD(2)). For contract templates, ensure clear disclosure language for fees and cooling-off instructions and retain client acknowledgement.
These steps, performed consistently and documented comprehensively, will align an operator’s administrative practices with the Regulation’s prescriptive and discretionary requirements and reduce the risk of financial and administrative enforcement actions.
(1) For the Act, section 24(2)(a), the following interment services are prescribed—
(a) a burial,
(b) a cremation,
(c) an ash interment.
(2) Subsection (1) does not apply to an interment service provided in relation to—
(a) a destitute person, or
(b) an unviable pregnancy, or
(c) a stillborn child, or
(d) a child under 12 years of age.
(3) In this section—
destitute person means a destitute person for the purposes of the policy document entitled “Destitute Persons - Cremation or Burial” published by the Ministry of Health, as in force from time to time.
s 4AA: Ins 2024 (245), Sch 1[2].
4AB Prescribed cemetery operators
4AB Prescribed cemetery operators
4AB Prescribed cemetery operators
(1) For the Act, section 24(2)(b), the following cemetery operators are prescribed—
(a) a cemetery operator that provided at least 1 prescribed interment service in the last financial year,
(b) a cemetery operator that ordinarily provides at least 1 prescribed interment service per financial year.
(2) Subsection (1) does not apply to a cemetery operator that holds a cemetery operator (caretaker) licence within the meaning of Part 2A.
(3) In this section—
ordinarily provide means provide on average over the last 3 financial years.
s 4AB: Ins 2024 (245), Sch 1[2].
4AC Calculation of levy—general
4AC Calculation of levy—general
4AC Calculation of levy—general
(1) For the Act, section 24(2)(c), the general levy payable by a prescribed cemetery operator for each prescribed period is calculated as follows—
(a) for each burial provided during the period—$156,
(b) for each cremation provided during the period—$41,
(c) for each ash interment provided during the period—$63.
(2) The Cemeteries Agency must calculate the levy using—
(a) information provided by the cemetery operator in response to a notice given under the Act, section 43(1), or
(b) if section 4AD(1) applies—estimates determined in accordance with section 4AD.
(1) For the Act, section 24(2)(c), the Cemeteries Agency must calculate the general levy payable by a prescribed cemetery operator using estimates determined in accordance with this section if—
(a) the Cemeteries Agency gives a notice to the cemetery operator under the Act, section 43(1) for the purposes of gathering information relevant to calculating the general levy payable by the cemetery operator in accordance with section 4AC, and
(b) the operator fails to respond to the notice.
(2) The Cemeteries Agency must determine the higher of the following before applying the calculation in section 4AC(1)(a)–(c)—
(a) the estimated number and kind of interment services provided by the cemetery operator during the period,
(b) the estimated average number of each kind of interment service provided by the cemetery operator per prescribed period during the previous 3 financial years, plus 10%.
(3) The Cemeteries Agency must make the determination under subsection (2) based on information available to the Cemeteries Agency and on which it is reasonable for the Cemeteries Agency to rely.
(4) The Cemeteries Agency must, before making a determination under this section, give the prescribed cemetery operator—
(a) written notice of the determination and the basis on which the Cemeteries Agency made the determination, and
(b) a further opportunity to notify the Cemeteries Agency of the number and kind of interment services provided by the prescribed cemetery operator during the period.
s 4AD: Ins 2024 (245), Sch 1[2].
4AE Period for which levy is payable
4AE Period for which levy is payable
4AE Period for which levy is payable
For the Act, section 24(2)(d), each 3 month period ending on 31 March, 30 September, 31 December or 30 June is prescribed.
Note—
Under the Act, section 24(2)(e), a general levy is to be paid within the time and in the manner specified by the Cemeteries Agency by written notice to the person liable to pay the levy. The Cemeteries Agency may, for example, specify that a prescribed cemetery operator pay the general levy for each prescribed period in a particular year as an annual combined lump sum.
s 4AE: Ins 2024 (245), Sch 1[2].
4AF Indexation of levy amounts
4AF Indexation of levy amounts
4AF Indexation of levy amounts
(1) For the Act, section 24(3), the Cemeteries Agency may, for a financial year, determine an adjustment of the amounts specified in section 4AC(1) in proportion to variations in the CPI.
(2) As soon as practicable after the Cemeteries Agency makes a determination, and before 1 July of the financial year to which the determination applies, the Cemeteries Agency must—
(a) notify the Parliamentary Counsel of the levy amount for the financial year so that notice of the amount can be published on the NSW legislation website, and
(b) give public notice on a website maintained by the Cemeteries Agency of the actual levy amount applying in the financial year resulting from the determination.
(3) This section operates to change the amount of a levy adjusted by a determination under subsection (1) and the change is not dependent on a notification or other notice required by this section.
s 4AF: Ins 2024 (245), Sch 1[2].
4AG Waivers and exemptions
4AG Waivers and exemptions
4AG Waivers and exemptions
(1) For the Act, section 24(5)(a), the Cemeteries Agency may waive, reduce, postpone or refund a general levy payable by a prescribed cemetery operator in relation to 1 or more prescribed periods.
(2) For the Act, section 24(5)(b), a prescribed cemetery operator that provided 50 or fewer prescribed interment services during the 2022–2023 financial year is exempt from the requirement under this section to pay a general levy in relation to a prescribed period during the 2024–2025 financial year.
(1) For the Act, section 31(1), an interment industry scheme is established under this Part to regulate the provision of interment services by cemetery operators.
(2) The Cemeteries Agency may, by granting a licence under this Part—
(a) for a cemetery operator licence—authorise a cemetery operator to provide interment services, or
(b) for a cemetery operator (caretaker) licence—
(i) authorise a cemetery operator to provide interment services, and
(ii) prohibit or restrict the carrying out of interments.
(3) It is a requirement of the scheme that a cemetery operator—
(a) provide interment services only under the authority of a licence, and
(b) comply with a condition of the licence, including a condition of a suspension or cancellation of the licence.
Maximum civil penalty—$27,500.
s 4B: Ins 2022 (605), Sch 1[1].
Division 2 Application for licence
Division 2 Application for licence
Division 2 Application for licence
pt 2A, div 2: Ins 2022 (605), Sch 1[1].
4C Application for licence
4C Application for licence
4C Application for licence
(1) A cemetery operator may apply to the Cemeteries Agency for—
(a) a grant of a licence, or
(b) an amendment to a licence, including an amendment to add or remove a cemetery specified in the licence.
(2) An application must—
(a) be in the form approved by the Cemeteries Agency, and
(b) include or be accompanied by information or evidence the Cemeteries Agency reasonably requires to assess the application, and
(c) for an application for a cemetery operator licence or to amend a cemetery operator licence—be accompanied by an application fee of $800.
(3) The Cemeteries Agency may require further documents or information to be provided by the applicant.
(4) The Cemeteries Agency may, by written notice, refund, reduce or waive an application fee if—
(a) the Cemeteries Agency is satisfied it is appropriate because the person who must pay the fee is suffering financial hardship, or
(b) the Cemeteries Agency considers the number of interments or type of services provided by the licence holder justify the reduction or waiver, or
(c) an application for the grant of a licence is withdrawn, or
(d) for an application to amend a licence—the Cemeteries Agency is satisfied that it would make the fee proportionate to the actual administrative cost of processing the application.
(5) The notice must be—
(a) if the refund, reduction or waiver in the notice relates to a class of licences—published on the website maintained by the Cemeteries Agency, or
(b) if the refund, reduction or waiver in the notice relates only to a particular cemetery operator licence—given to the applicant for the licence.
(6) If an application for renewal of a licence is made to the Cemeteries Agency before the expiry of the licence, the licence continues in force until the Cemeteries Agency notifies the applicant of a decision to grant or refuse the application.
(7) In this section—
grant of a licence includes grant of a renewal of the licence.
s 4C: Ins 2022 (605), Sch 1[1]. Am 2024 (245), Sch 1[3]–[5].
4D Grant or refusal of application
4D Grant or refusal of application
4D Grant or refusal of application
(1) The Cemeteries Agency may, on application—
(a) grant the application, subject to conditions, or
(b) refuse the application.
(2) The Cemeteries Agency may refuse an application if—
(a) the application is incomplete, or
(b) the application does not comply with a requirement of this Regulation, or
(c) the applicant is not a suitable person to hold the licence, or
(d) the Cemeteries Agency reasonably believes there is a significant risk the applicant will contravene the Act, this Regulation or a condition of the licence.
(2A) The Cemeteries Agency may also refuse an application to remove a cemetery specified in a licence if the Cemeteries Agency reasonably believes that, if the application is granted, there will be a period during which no cemetery operator holds a cemetery licence in relation to the cemetery.
(3) The Cemeteries Agency must give the applicant—
(a) written notice of the decision, and
(b) if the application is refused—the reasons for refusing the application.
(4) If the Cemeteries Agency fails to give an applicant notice of a decision to grant or refuse the application within 60 business days, the Cemeteries Agency is taken to have refused the application.
(5) If the Cemeteries Agency requires further information or documents to be provided by the applicant, the period of 60 days commences on the day on which the information or documents are provided by the applicant.
s 4D: Ins 2022 (605), Sch 1[1]. Am 2024 (245), Sch 1[6].
4E Grounds for finding a person is not a suitable person to hold a licence
4E Grounds for finding a person is not a suitable person to hold a licence
4E Grounds for finding a person is not a suitable person to hold a licence
(1) A person is not a suitable person to hold a licence if the Cemeteries Agency is of the opinion the person is not a suitable person to hold a licence.
(2) The Cemeteries Agency may form an opinion a person is not a suitable person to hold a licence in the following circumstances—
(a) the person has, within the previous 10 years, been convicted of a relevant offence,
(b) the cemetery operator has contravened a condition of the licence held by the cemetery operator, including a condition of a suspension or cancellation of the licence,
(c) the person is an undischarged bankrupt,
(d) an equivalent licence of the person has been suspended or cancelled, other than at the person’s request, under the law of another Australian jurisdiction,
(e) other circumstances the Cemeteries Agency considers appropriate.
(3) In this section—
person includes, if the person is a corporation, a director of the corporation.
relevan
This is an opening excerpt, not the complete document.