Tasmanian Consolidated Acts
(1) A cemetery manager must make adequate provision out of any revenue received in respect of any cemetery under the control of the 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) Any fees received by a cemetery manager in respect of future maintenance of vaults, graves and monuments are to be dealt with by the manager as capital money as if the manager were a trustee.