(1)  A cemetery manager must make adequate provision, out of any revenue received in respect of each cemetery for which he or she is the cemetery manager, for the purposes of –

(a) defraying the cost of its establishment or acquisition, including interest and such amount as the manager thinks proper for administrative expenses; and

(b) the maintenance, management and improvement of the cemetery.

(2)  A cemetery manager must ensure that any fees received by the cemetery manager in respect of future maintenance of vaults, graves and monuments are dealt with by the manager as capital money as if the manager were a trustee.

Penalty:  Fine not exceeding 50 penalty units.