New South Wales Consolidated Acts

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CEMETERIES AND CREMATORIA ACT 2013 - SECT 24

Interment service levies

24 Interment service levies

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

"CPI" means the index known as the Weighted Average of Eight Capital Cities: All Groups Consumer Price Index that is published quarterly by the Australian Statistician.



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