New South Wales Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[History]
[Help]
CEMETERIES AND CREMATORIA ACT 2013 - SECT 24
Interment service levies
(1) The Cemeteries Agency may levy the following-- (a) a contribution towards
the cost of the administration of this Act to the extent that it relates to
cemeteries (a
"general levy" ),
(b) in special circumstances, a contribution towards the
cost of acquiring particular land under section 14 (a
"special levy" ).
(2) A general levy or special levy-- (a) may be imposed by
reference to an interment service of a kind prescribed by the regulations, and
(b) may be imposed on any person who is an operator of a cemetery, or an
operator of a class of cemetery, prescribed by the regulations, and
(c) is to
be of an amount, or calculated in the manner, prescribed by the regulations,
and
(d) is payable in respect of the period prescribed by the regulations,
and
(e) is to be paid within the time and in the manner specified by the
Cemeteries Agency by notice in writing to the person liable to pay the levy.
(3) Without limiting subsection (2) (c), the regulations may provide for
calculation of a general levy by providing for the determination by the
Cemeteries Agency of adjustment of amounts in proportion to variations in the
CPI.
(4) A special levy under this section must not exceed an amount in total
prescribed by the regulations.
(5) The regulations may make provision for or
with respect to the following-- (a) the waiver, reduction, postponement or
refund of any levy payable under this section,
(b) exempting (whether
conditionally or unconditionally) persons or persons of a specified class from
a requirement to pay a levy imposed under this section.
(6) The Cemeteries
Agency is to ensure, as far as is reasonably practicable, that money received
from a general levy imposed under this section in relation to its functions
with respect to cemeteries is not used to cross-subsidise the expenses of the
Cemeteries Agency in carrying out any of its other functions.
(7) Nothing in
this section prevents a cost of a kind referred to in this section from being
covered by a licence fee charged under an interment industry scheme.
(8) In
this section--
"CPI" means the index known as the Weighted Average of Eight Capital Cities:
All Groups Consumer Price Index that is published quarterly by the Australian
Statistician.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback