Cemeteries and Crematoria Act 2013 No 105
Division 4 Finance
22 The Cemeteries Agency Fund
(1) There is to be established in the Special Deposits Account a Cemeteries and Crematoria NSW Fund (the Cemeteries Agency Fund) into which is to be paid the following:(a) all money advanced to the Cemeteries Agency by the Treasurer or appropriated by Parliament for the purposes of the Cemeteries Agency,(b) all money directed or authorised to be paid into the Cemeteries Agency Fund by or under this or any other Act,(c) levies or other payments made under section 24,(d) payments directed to be paid to the Cemeteries Agency under section 40,(e) the proceeds of the investment of money in the Cemeteries Agency Fund,(f) all money received by the Cemeteries Agency from any other source.(2) Money may be paid from the Cemeteries Agency Fund for the following purposes:(a) enabling the Cemeteries Agency to exercise its functions,(b) the acquisition of land under section 14.(3) All expenditure incurred by the Cemeteries Agency is to be paid from the Cemeteries Agency Fund.
23 Investment of money in Cemeteries Agency Fund
The Cemeteries Agency may invest money in the Cemeteries Agency Fund:(a) if the Cemeteries Agency is a GSF agency for the purposes of Part 6 of the Government Sector Finance Act 2018—in any way that the Cemeteries Agency is permitted to invest money under that Part, or(b) if the Cemeteries Agency is not a GSF agency for the purposes of Part 6 of the Government Sector Finance Act 2018—in any way approved by the Minister with the concurrence of the Treasurer.
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.
25 Payment of penalties and fines into the Cemeteries Agency Fund
(1) Any monetary penalty or fine imposed for an offence under this Act or the regulations or for the contravention of a civil penalty provision and recovered in proceedings instituted by the Cemeteries Agency is to be paid into the Cemeteries Agency Fund.(2) If the amount paid into the Cemeteries Agency Fund under this section in any financial year exceeds the maximum amount for the financial year, the amount of the excess is to be paid into the Consolidated Fund.(3) The maximum amount for a financial year is $250,000 or, if the regulations make provision for the determination of the maximum amount for the financial year, the maximum amount determined in accordance with those regulations.(4) The regulations may make provision for the determination of the maximum amount for a financial year by prescribing a maximum amount for a financial year or by providing for the manner in which the maximum amount for a financial year is to be determined.(5) Any such regulation may be made only with the approval of the Treasurer.(6) In this section, a reference to proceedings instituted by the Cemeteries Agency includes:(a) a reference to proceedings instituted under the direction or on behalf, or for the benefit, of the Cemeteries Agency, and(b) a reference to a penalty notice or civil infringement notice issued under Part 6 by or under the direction or on behalf of the Cemeteries Agency.(7) In this section:financial year means the period of 12 months commencing on 1 July in any year.fine does not include any costs (including expenses or disbursements) payable by a person under an order made by a court in proceedings for an offence under this Act or the regulations.