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Contents (2013 - 105)
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Cemeteries and Crematoria Act 2013 No 105
Current version for 8 January 2019 to date (accessed 18 January 2020 at 20:00)
Part 5
Part 5 Operation of Crown cemeteries and crematoria
Division 1 Preliminary
71   Interpretation
In this Part and Schedule 2:
Crown cemetery operator means:
(a)  the Crown land manager of a Crown cemetery, or
(b)  any other person responsible under the Crown Land Management Act 2016 for the care, control and management of a Crown cemetery.
Crown land manager, in relation to a Crown cemetery, means the Crown land manager of the cemetery under the Crown Land Management Act 2016.
operator board means the board or other governing body of a Crown cemetery operator.
operator member, in relation to a Crown cemetery operator, means:
(a)  for an operator with an operator board—each member of the board, and
(b)  for an operator without an operator board:
(i)  if the operator is under administration—the administrator, or
(ii)  if the operator is not under administration—each person involved in the management of the affairs of the operator.
statutory land manager means a statutory land manager within the meaning of the Crown Land Management Act 2016.
Note.
 Section 5 provides that:
(a)  if provision is made both by or under the Crown Land Management Act 2016 and this Act in relation to the exercise of functions by, or in respect of, a Crown cemetery operator in the same or substantially the same circumstances the function is not exercisable under the Crown Land Management Act 2016, and
(b)  in the event of any inconsistency between the provisions of this Act or the regulations and a provision of the Crown Land Management Act 2016, the provisions of this Act or the regulations (as the case may be) prevail to the extent of the inconsistency.
72   Exemption power—Cemeteries Agency
(1)  The Cemeteries Agency may, by order in writing, exempt a Crown cemetery operator or class of Crown cemetery operators, or an operator member or class of operator members, from the operation of this Part or a specified provision of this Part if:
(a)  it considers that they have duties or obligations under the provisions of another Act, or a regulation, that are commensurate with the duties or obligations under this Part or the provision concerned, or
(b)  taking into account the scale and nature of operations of the cemetery concerned, it considers it appropriate to do so.
(2)  The exemption may be limited in duration or may be subject to such factors or circumstances as may be specified in the order.
Division 2 Crown cemetery operators
Subdivision 1 Appointment of Crown cemetery operators
73   Cemeteries Agency may make recommendations about appointments of operators
(1)  The Cemeteries Agency may make recommendations to the Minister administering the Crown Land Management Act 2016 concerning the appointment of a Crown land manager as a Crown cemetery operator (including the members of its operator board) for any Crown cemetery.
(2)  The Minister may (but need not) make appointments based on any such recommendations.
74   Special provisions for Crown cemetery operators that are statutory land managers
Schedule 2 contains provisions that apply to Crown cemetery operators that are statutory land managers with boards.
75   Delegation of functions by Crown cemetery operators
(1)  A Crown cemetery operator may, with the approval of the Cemeteries Agency, delegate any of its functions (other than this power of delegation) as an operator to any other person or body.
(2)  Without limiting section 49 of the Interpretation Act 1987, a delegation by an operator under subsection (1) may, with the approval of the Cemeteries Agency, be revoked by an operator at any time.
(3)  The regulations may make provision for or with respect to delegations under this section.
(4)  In particular, the regulations may require records to be kept of delegations of all or any particular functions or the revocation of such delegations.
76–80   (Repealed)
Subdivision 2 Conduct of operator members
80A   Application of Subdivision
(1)  The obligations imposed by this Subdivision are intended to apply in relation to all Crown cemetery operators and their operator boards and members and, in particular, to Crown cemetery operators that are statutory land managers and their operator boards and members.
(2)  This Subdivision applies only in relation to the exercise of a Crown cemetery operator’s functions as an operator.
(3)  If a Crown cemetery operator is not a statutory land manager, this Subdivision applies subject to the following:
(a)  any modifications to the provisions of this Subdivision prescribed by the regulations,
(b)  the constitution of, and any other governance provisions applicable to, the operator under another Act (including a Commonwealth Act, but not the Crown Land Management Act 2016) that the operator and its board are required to comply with.
(4)  However, this Subdivision does not apply in relation to Crown cemetery operators that are councils within the meaning of the Local Government Act 1993.
(5)  In this section:
modification includes addition, exception, omission or substitution.
81   Interpretation
A person is involved in a contravention of a provision of this Subdivision if, and only if, the person:
(a)  has aided, abetted, counselled or procured the contravention, or
(b)  has induced, whether by threats or promises, or otherwise, the contravention, or
(c)  has been in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the contravention, or
(d)  has conspired with others to effect the contravention.
82   Care and diligence—civil obligation only
(1) Care and diligence—operator members An operator member must exercise his or her powers and discharge his or her duties with the degree of care and diligence that a reasonable person would exercise if the person:
(a)  were an operator member in the Crown cemetery trust’s circumstances, and
(b)  occupied the office held by, and had the same responsibilities as, the operator member.
Maximum civil penalty: $27,500.
(2) Business judgment rule An operator member who makes a business judgment is taken to meet the requirements of subsection (1), and the member’s equivalent duties at common law and in equity in respect of the judgment, if the member:
(a)  makes the judgment in good faith for a proper purpose, and
(b)  does not have a material personal interest in the subject matter of the judgment, and
(c)  informs themselves about the subject matter of the judgment to the extent that the member reasonably believes to be appropriate, and
(d)  rationally believes that the judgment is in the best interests of the Crown cemetery trust.
(3)  The operator member’s belief that the judgment is in the best interests of the Crown cemetery trust is a rational one unless the belief is one that no reasonable person in the member’s position would hold.
Note.
 This subsection only operates in relation to duties under this section and the equivalent duties at common law or in equity (including the duty of care that arises under the common law principles governing liability for negligence)—it does not operate in relation to duties under any other provision of this Act or under any other laws.
(4)  In this section:
business judgment means any decision to take or not take action in respect of a matter relevant to the business operations of the Crown cemetery trust.
83   Use of position—civil obligations
(1) Use of position—operator members An operator member must not improperly use his or her position to:
(a)  gain an advantage for the operator member or someone else, or
(b)  cause detriment to the Crown cemetery trust.
Maximum civil penalty: $27,500.
(2)  A person who is involved in a contravention of subsection (1) contravenes this subsection.
Maximum civil penalty: $27,500.
84   Use of information—civil obligations
(1) Use of information—operator members A person who obtains information because the person is, or has been, an operator member must not improperly use the information to:
(a)  gain an advantage for that operator member or someone else, or
(b)  cause detriment to the Crown cemetery trust.
Maximum civil penalty: $27,500.
(2)  The duty under subsection (1) continues after the person stops being an operator member.
(3)  A person who is involved in a contravention of subsection (1) contravenes this subsection.
Maximum civil penalty: $27,500.
85   Notification of significant events
(1)  If a trust board decides to do any of the following things, the Crown cemetery operator concerned must immediately give the Cemeteries Agency written particulars of the decision:
(a)  form a company or participate in the formation of a company,
(b)  participate in a significant partnership, trust, unincorporated joint venture or similar arrangement,
(c)  acquire or dispose of a significant share holding in a company,
(d)  acquire or dispose of a significant business,
(e)  commence or cease a significant business activity,
(f)  make a significant change in the nature or extent of its interest in a significant partnership, trust, unincorporated joint venture or similar arrangement.
Note.
 Part 3 of the Crown Land Management Act 2016 also imposes other obligations on Crown cemetery operators (including those with operator boards).
(2)  The Cemeteries Agency may give written guidelines to the trust board that are to be used in deciding whether particulars are required to be given under subsection (1).
86   Codes of conduct
(1)  A Crown cemetery operator must prepare and adopt a code of conduct to be observed by operator members and persons employed by the operator within 3 months after becoming the operator.
(1A)  A code of conduct in force under this section for a Crown cemetery trust for a Crown cemetery immediately before this section was amended by the Crown Land Legislation Amendment Act 2017 continues in force for the purposes of this Act as if:
(a)  the code had been adopted by the Crown cemetery operator for that cemetery on the date it was originally adopted, and
(b)  the members of the board of the operator and its employees had been signatories to the code.
(2)  The cemetery operator is to review its code of conduct at least every 3 years (or within such other period as is prescribed by the regulations) and make such changes as it considers appropriate.
(3)  The code must include such matters as are prescribed by the regulations.
(4)  In particular, the code may contain provisions for or with respect to the following conduct:
(a)  conduct that contravenes all or specified provisions of this Act or the regulations in all or specified circumstances,
(b)  improper or unethical conduct,
(c)  abuse of power and other misconduct,
(d)  the disclosure of interests (whether pecuniary or otherwise) that could conflict with the proper performance of functions and avoidance of conflicts of interest,
(e)  the disclosure of confidential documents and information.
(5)  The cemetery operator must provide a copy of its code of conduct as in force from time to time to each member of the trust board and employee and ask them to acknowledge their obligations under the code by signing it.
(6)  A member of a trust board or employee must not contravene a code to which he or she is a signatory.
(7)  Nothing in this section or such a code gives rise to, or can be taken into account in, any civil cause of action, and nothing in this section affects rights or liabilities arising apart from this section.
87   Disclosure of material personal interest by members of trust board—civil obligations
(1)  If:
(a)  a member of a trust board has a direct or indirect material personal interest in a matter being considered or about to be considered at a meeting of the trust board, and
(b)  the interest appears to raise a conflict with the proper performance of the member’s duties in relation to the consideration of the matter,
the member must, as soon as possible after the relevant facts have come to the member’s knowledge, disclose the nature of the interest at a meeting of the trust board.
Maximum civil penalty: $5,500.
(2)  A disclosure by a member of a trust board at a meeting of the trust board that the member:
(a)  is a member, or is in the employment, of a specified company or other body, or
(b)  is a partner, or is in the employment, of a specified person, or
(c)  has some other specified interest relating to a specified company or other body or to a specified person,
is a sufficient disclosure of the nature of the interest in any matter relating to that company or other body or to that person which may arise after the date of the disclosure and which is required to be disclosed under this section.
(3)  Particulars of any disclosure made under this section must be recorded by the trust board in a book kept for the purpose and that book must be open at all reasonable hours to inspection by any person.
(4)  After a member of a trust board has disclosed the nature of an interest in any matter, the member must not, unless the Minister or the trust board otherwise determines:
(a)  be present during any deliberation of the trust board with respect to the matter, or
(b)  take part in any decision of the trust board with respect to the matter.
Maximum civil penalty: $5,500.
(5)  For the purposes of the making of a determination by the trust board under subsection (4), a member who has a direct or indirect material personal interest in a matter to which the disclosure relates must not:
(a)  be present during any deliberation of the trust board for the purpose of making the determination, or
(b)  take part in the making by the trust board of the determination.
(6)  A contravention of this section does not invalidate any decision of the trust board.
88   Invitations for tenders
(1)  If it is disclosed to the members of a trust board, or they have reason to believe, that a member of the board has or may have a direct or indirect material personal interest in a proposed contract with the trust:
(a)  the board must, by notice that complies with the requirements in subsection (2), invite tenders for the proposed contract, and
(b)  must not enter into the proposed contract unless satisfied that, in all the circumstances of the case, none of the tenders submitted is more advantageous than the proposed contract.
(2)  The notice inviting tenders must:
(a1)  be published in the Gazette and in:
(i)  a newspaper circulating throughout the State, or
(ii)  a manner approved in writing by the Minister having regard to the object of bringing notices of that kind to the attention of persons who may be interested in submitting tenders for the relevant contracts, and
(a)  set out the nature of the work or services to be performed or the goods to be supplied under the contract, and
(b)  invite persons willing to perform the work or services or supply the goods to submit tenders on or before a specified date (at least 21 days after publication of the notice) to the trust.
(3)  This section does not apply in the case of an emergency.
(4)  A contravention of this section does not invalidate any decision of the trust board.
89   Liability of operator board, members and other persons
(1)  A matter or thing done or omitted to be done by:
(a)  an operator member in the course of managing the affairs of a Crown cemetery trust, or
(b)  a person acting under the direction of an operator member (other than a director or officer of a corporation) in the course of managing the affairs of a Crown cemetery trust,
does not, if the matter or thing was done or omitted to be done in good faith for the purposes of executing this or any other Act, subject the trust member or a person so acting personally to any action, liability, claim or demand.
(2)    (Repealed)
Subdivision 3 Strategic plans
90   Strategic plans
(1)  A strategic plan identifies the main priorities for the future of a Crown cemetery for the period to which the plan relates.
(2)  A Crown cemetery operator must:
(a)  prepare a draft strategic plan for the management of the operation of each Crown cemetery for which the operator is responsible in accordance with this section, and
(b)  submit the strategic plan to the Cemeteries Agency for review.
(3)  A Crown cemetery operator who is responsible for more than one Crown cemetery may prepare a single draft strategic plan for all those cemeteries.
(4)  The Crown cemetery operator must prepare the first draft strategic plan for a Crown cemetery within 12 months after the operator becomes the operator.
(5)  A strategic plan in force under this section for a Crown cemetery trust immediately before this section was substituted by the Crown Land Legislation Amendment Act 2017 continues in force for the purposes of this Act for each Crown cemetery for a Crown cemetery operator to which the plan applied.
(6)  Subsequent draft strategic plans must be prepared at such times as the Cemeteries Agency directs.
(7)  The strategic plan must be in the form and provide for such matters as may be required by the Cemeteries Agency and must be prepared in accordance with any guidelines made by the Cemeteries Agency under section 91.
(8)  The Cemeteries Agency may require an operator to amend and re-submit a draft strategic plan that is not prepared in accordance with the guidelines.
(9)  The Cemeteries Agency may:
(a)  approve a strategic plan, or
(b)  approve a strategic plan with amendments, or
(c)  refuse to approve a strategic plan.
(10)  A Crown cemetery operator must advise the Cemeteries Agency if the operator wishes to exercise the operator’s functions in a manner inconsistent with an approved strategic plan.
(11)  A Crown cemetery operator must ensure that an approved strategic plan is published in the Gazette and is made available to members of the public on request.
91   Guidelines for strategic plans
(1)  The Cemeteries Agency may, by order published in the Gazette, make guidelines for or with respect to strategic plans, including but not limited to the content and duration of plans.
(2)    (Repealed)
(3)  The Cemeteries Agency may make any other arrangements that it considers necessary to ensure that strategic plans are readily accessible to the public.
(4)  The guidelines take effect on the date specified in the guidelines.
(5)  A failure to comply with subsection (2) does not affect the validity of any guidelines made under this section.
92   Amendment, replacement or revocation of strategic plan
(1)  A strategic plan may be amended or replaced by a subsequent such plan prepared and approved in accordance with this Subdivision.
(2)  The Cemeteries Agency may revoke a strategic plan, wholly or in part.
(3)  The amendment or revocation of a strategic plan under this section takes effect:
(a)  on the day notice of the amendment or revocation is published by the Cemeteries Agency in the Gazette, or
(b)  on a later day specified in a notice under paragraph (a).
Subdivision 4 Plans of management
93   Preparation of draft plan of management
(1)  The Cemeteries Agency may direct a Crown cemetery operator to prepare a draft plan of management for a Crown cemetery the operator manages.
(2)  A Crown cemetery operator may, with the consent of the Cemeteries Agency, prepare such a draft plan on the operator’s own initiative.
(3)  The Crown cemetery operator must forward a copy of the draft plan to the Cemeteries Agency.
(4)  If the Cemeteries Agency directs a Crown cemetery operator to prepare a draft plan of management, the operator must:
(a)  prepare it within the time directed by the Cemeteries Agency, and
(b)  forward a copy of it to the Cemeteries Agency.
(5)  The draft plan of management must be in the form, and provide for such matters, as may be required by the Cemeteries Agency and must be prepared in accordance with any guidelines made by the Cemeteries Agency under section 94.
(6)  A Crown cemetery operator who is responsible for more than one Crown cemetery may prepare a single draft plan of management for all of the cemeteries.
94   Guidelines for draft plans of management
(1)  The Cemeteries Agency may, by order published in the Gazette, make guidelines for or with respect to draft plans of management, including but not limited to the content and duration of plans.
(2)  The Cemeteries Agency must:
(a)  provide a copy of any guidelines made for or with respect to a Crown cemetery to the Crown cemetery operator concerned, and
(b)  publish the guidelines in the Gazette.
(3)  The Cemeteries Agency may make any other arrangements that it considers necessary to ensure that plans of management are readily accessible to the public.
(4)  The guidelines take effect on the date specified in the guidelines.
(5)  A failure to comply with subsection (2) does not affect the validity of any guidelines made under this section.
95   Referral and exhibition of draft plans
(1)  If a draft plan of management for a Crown cemetery is prepared, the Cemeteries Agency:
(a)  may refer a copy of it to any other person for consideration, and
(b)  must place a copy of it on public display for not less than 28 days or direct the Crown cemetery operator concerned to place a copy of it on public display for not less than 28 days.
(2)  Any person may make representations concerning the draft plan to the Cemeteries Agency within the time allowed by it.
(3)  The Cemeteries Agency must consider any such representations before adopting the draft plan.
96   Adoption of plan of management
(1)  The Cemeteries Agency may adopt a plan of management for a Crown cemetery without alteration or with such alterations as it thinks fit.
(2)  The Cemeteries Agency must not adopt a plan of management that provides for the Crown cemetery to be used for any purpose other than a cemetery.
(3)  If a plan of management is adopted:
(a)  the Crown cemetery operator concerned must carry out and give effect to it, and
(b)  no operations may be undertaken on or in relation to the cemetery unless they are in accordance with the plan.
97   Alteration or cancellation of plan
(1)  The Cemeteries Agency may from time to time alter a plan of management adopted under this Subdivision or may cancel the plan.
(2)  If a plan of management is cancelled, a new plan of management may be adopted, at the same time or later, in accordance with this Subdivision.
(3)  The Cemeteries Agency must cause or direct a proposed alteration of a plan to be prepared and the alteration is to be prepared, referred and adopted as if it were a plan of management.
(4)  The plan as altered may not include use of the cemetery for an additional purpose.
(5)  The plan as altered becomes the plan adopted for the purposes of this Subdivision.
98   Plan of management for submerged land
(1)  If land usually submerged by water is wholly or partly the subject of a plan of management, the Cemeteries Agency must refer the plan to the Minister administering the Fisheries Management Act 1994 before adopting it.
(2)  The plan may not be adopted, altered or cancelled, in so far as it relates to the submerged land, except with the concurrence in writing of the Minister administering that Act.
98A   Saving of certain plans of management
A plan of management in force under this Subdivision for a Crown cemetery before this section was inserted by the Crown Land Legislation Amendment Act 2017 continues in force for the purposes of this Subdivision for that Crown cemetery.
Subdivision 5 Financial management, audits and reports
99   Annual report
(1)  A Crown cemetery operator must, within 4 months after the end of each financial year, submit an annual report of the operator’s operations in connection with the Crown cemeteries the operator operates for the financial year to the Cemeteries Agency.
(2)  The annual report must include the following:
(a)  an audited financial statement for the period to which the report relates,
(b)  a report about the operations of the operator and the performance of the operator’s functions under this Act during the period to which the annual report relates prepared in accordance with this Act and the regulations,
(c)  such financial reports, opinions, budgets, reports and other matters as may be prescribed by the regulations.
(3)  The financial statement is to be prepared in accordance with Australian Accounting Standards.
(4)  The financial statement is to be audited by an independent auditor and a report is to be provided by the auditor.
(5)  A person is not qualified to be an auditor for the purposes of this section unless the person is a registered company auditor (within the meaning of the Corporations Act 2001 of the Commonwealth).
(6)  An auditor of a Crown cemetery operator is not an independent auditor:
(a)  if (otherwise than as an auditor) the person is an officer or employee of the operator, or
(b)  if the person is a partner, employer, employee, spouse, de facto spouse or immediate family member of a person who is (otherwise than as an auditor) an officer or employee of the operator.
(7)  The Cemeteries Agency may extend, or further extend, the period for submission of an annual report to it by a total period of up to 3 months.
(8)  In this section:
Australian Accounting Standards means Accounting Standards issued by the Australian Accounting Standards Board.
100   Nature of report of operations
(1)  The report about the operations referred to in section 99 must include (whether in the following order or otherwise) particulars in relation to any strategic plan or plan of management in force for the cemetery managed by the Crown cemetery operator.
(2)  The report about the operations must, in addition to the matters referred to in subsection (1), include such particulars, if any, as may be prescribed by the regulations in relation to such matters.
(3)  The report of the operations is to be prepared in such manner, if any, and such form, if any, as may be prescribed by the regulations.
101   Additional information—civil obligation
(1)  The Cemeteries Agency may, at any time, by notice in writing direct a Crown cemetery operator to provide, within such time, if any, as is specified in the direction, as part of the annual report referred to in section 99 or by means of a separate report, such information relating to the financial report or operations, or both, of the Crown cemetery operator as is so specified.
(2)  The Crown cemetery operator must comply with a direction given to the operator under subsection (1).
Maximum civil penalty: $19,800.
102   Inspection etc of Crown cemetery operator
(1)  The Cemeteries Agency may appoint a person to inquire into, or carry out an audit of, any of the affairs of a Crown cemetery operator.
(2)  The person appointed may, for the purposes of the inquiry or audit:
(a)  inspect and take copies of or extracts from any records (including accounting records) of the operator, or
(b)  require any person concerned in the management of the operator to give information and answer questions relating to the affairs of the trust.
(3)  The power of the appointed person to inspect the records of a Crown cemetery operator includes the power to inspect any records of a lessee or licensee which the operator has power to inspect under the lease or licence.
(4)  A person must not:
(a)  refuse or fail without lawful excuse to allow the appointed person access to records to which the person is entitled, or
(b)  refuse or fail without lawful excuse to give information or answer questions, as required by the appointed person, or
(c)  wilfully obstruct or delay the appointed person in the exercise of a function under this section.
Maximum penalty: 100 penalty units.
Subdivision 6 Committees
103   Establishment and functions of committees
(1)  An operator board:
(a)  must establish:
(i)  a finance committee, and
(ii)  an audit and risk committee, and
(iii)  a community advisory committee to liaise with communities to which the operator board provides cemetery services, and
(b)  may establish any other committee as it determines from time to time.
(2)  An operator board must establish the committees referred to in subsection (1) (a) within 12 months after the commencement of this section or the appointment of the operator board (whichever first occurs).
(3)  A finance committee or audit and risk committee:
(a)  must consider any matters that are referred to it by the operator board, and
(b)  may investigate and make inquiries about any matter referred to it by the operator board, and
(c)  must report back to the operator board as required by the operator board, and
(d)  must carry out any other function conferred on it by or under this or any other Act or by the operator board.
(4)  A community advisory committee:
(a)  must consider any matters that are referred to it by the operator board, and
(b)  must report back to the operator board as required by the operator board, and
(c)  must raise with the operator board any issues of concern or matters of interest to the community regarding the cemetery services provided by the operator board, and
(d)  must carry out any other function conferred on it by or under this Act or by the operator board.
(5)  An operator board must consider any matter that is the subject of a report, or that is raised by, a finance committee, audit and risk committee or community advisory committee under this section.
104   Membership and procedure of committees
(1)  A committee established under section 103 consists of the persons appointed by the operator board, in accordance with any applicable committee guidelines made under section 105.
(2)  It does not matter that any or all members of the committee are not members of the operator board.
(3)  The procedure of the committee is to be determined by the committee, subject to this Act and any applicable committee guidelines made under section 105 and except as otherwise determined by the operator board.
105   Committee guidelines
(1)  The Cemeteries Agency may, by order published in the Gazette, make guidelines for or with respect to any committee established under this Subdivision, including but not limited to the following:
(a)  the appointment of members of the committee,
(b)  the composition, roles and functions of the committee,
(c)  the procedure of the committee,
(d)  any other matter relating to the operation of the committee.
(2)  The Cemeteries Agency must provide a copy of any guidelines made for or with respect to a committee under this section to the operator board that established the committee.
(3)  The guidelines take effect on the date specified in the guidelines.
(4)  A failure to comply with subsection (2) does not affect the validity of any guidelines made under this section.
Subdivision 7 Miscellaneous
106   Planning, conduct and maintenance
The Crown cemetery operator for a cemetery may make such provision as it considers necessary for the following:
(a)  the setting aside of parts of the cemetery for different types and classes of interments,
(b)  the establishment of standards of construction and design for monuments and structures,
(c)  the size, multiple use and location of interment sites,
(d)  interments in vaults,
(e)  the erection or installation of structures and the making of inscriptions,
(f)  the carrying out of work by monumental masons,
(g)  the qualifications required by, and the security deposits required to be lodged by, monumental masons,
(h)  the removal, replacement and maintenance of structures,
(i)  the placing of vases, statuettes, jars, bottles or other items of embellishment on or near graves, monuments, crypts or vaults,
(j)  the improvement and maintenance of the cemetery,
(k)  the making of arrangements for the care of interment sites on an annual (or longer term) or other basis,
(l)  the supply of goods and services incidental to the conduct of interments and other matters relating to the cemetery,
(m)  the conduct of religious or other ceremonies of interment or commemoration,
(n)  the disposition and memorialisation of cremated human remains,
(o)  landscaping and setbacks from stormwater and drainage canals and similar watercourses and structures,
(p)  any other matter relating to the management of the cemetery so long as the provision made is consistent with any direction given by the Minister.
107   Fees and charges
(1)  A Crown cemetery operator may from time to time set the fees or charges payable with respect to the following:
(a)  grant of interment rights (including the renewal of renewable interment rights) with respect to interment sites in the cemetery under Part 4,
(b)  use of the whole or any part of the cemetery and any building, structure or enclosure in the cemetery,
(c)  parking or use of any vehicle or class of vehicles in the cemetery,
(d)  use of electricity, gas and water,
(e)  rubbish disposal and cleaning of the cemetery,
(f)  removal of effluent.
(2)  The Crown cemetery operator may from time to time set the fees or charges payable for the services provided in respect of the cemetery.
(3)  In setting fees and charges, the Crown cemetery operator is to have regard to the following:
(a)  any contractual arrangements entered into by the responsible operator in relation to the cemetery,
(b)  the number of intended interments or cremations,
(c)  the costs of developing the land to be used for interment sites,
(d)  future maintenance,
(e)  infrastructure costs.
(4)  Notice of the fees or charges payable under subsection (1) (b)–(f) and (2) is to be published in the Gazette or in another manner prescribed by the regulations, or both.
(5)  The Crown cemetery operator is to give the Cemeteries Agency notice of a fee or charge set by it within 3 months (or such other period as may be prescribed by the regulations) after the fee or charge is set.
(6)  The Crown cemetery operator may in any particular case waive payment of the whole or any part of any fee or charge set under this section.
(7)  Without limiting subsection (6), a Crown cemetery operator may waive payment of part of a fee or charge that is referable to the unexpired portion of a renewable interment right.
(8)  The Cemeteries Agency may serve notice on the Crown cemetery operator disallowing or varying any fee or charge as specified in the notice and the operator is to give effect to the Cemeteries Agency’s notice.