(1) This section applies to each cemetery or crematorium (other than a private burial ground).
(2) A trust (the perpetual care trust ) is established for the cemetery or crematorium.
(3) The perpetual care trust is established for—
(a) the maintenance of the cemetery or crematorium, including, for example, the maintenance of—
(i) the grounds of the cemetery or crematorium; and
(ii) monuments, memorials, tombstones, gravestones, tablets, monumental inscriptions, mausoleums, vaults and graves within the cemetery or crematorium; and
(iii) walls, fences, paths, roads, drains and other works of the cemetery or crematorium; and
(b) any other purpose approved, in writing, by the Minister.
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
(4) An approval under subsection (3) (b) is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
(5) The trustee of the perpetual care trust is the operator for the time being of the cemetery or crematorium.
(6) However, if there is no operator, the trustee is the person appointed as trustee for the perpetual care trust under the Trustee Act 1925 or, if no-one is appointed as trustee under that Act, the chief executive.
(7) The perpetual care trust is taken to be a charitable trust established for public charitable purposes, and is not for profit.
(8) The regulations may declare that expenditure of a particular kind or for a particular purpose is, or is not, expenditure for the maintenance of a cemetery or crematorium.
(9) Subsection (3) (a) has effect subject to any regulations made for subsection (8).