Australian Capital Territory Consolidated Acts

CEMETERIES AND CREMATORIA ACT 2003 - SECT 16A

    (1)     The operator of a cemetery or crematorium commits an offence if the operator does not keep accounts and records that show—

        (a)     operator receipts; and

        (b)     amounts paid to the public trustee for the perpetual care trust of the cemetery or crematorium; and

        (c)     amounts withdrawn from the perpetual care trust (including from the reserve of the perpetual care trust) and the purposes for which the amounts are applied.

Maximum penalty: 20 penalty units.

    (2)     The operator commits an offence if the operator does not—

        (a)     keep the accounts and records at the operator's principal place of business in the ACT, or at another place with the written approval of the chief executive; and

        (b)     keep the accounts and records in a way that they can be conveniently and properly audited; and

        (c)     keep the accounts and records for at least 7 years after they are made; and

        (d)     keep the accounts and records in accordance with any requirement prescribed by regulation.

Maximum penalty: 20 penalty units.

    (3)     An offence against this section is a strict liability offence.