Victorian Consolidated Legislation

Cemeteries and Crematoria Act 2003 - SECT 18Q

Payment of levy

18Q. Payment of levy



(1) For the purposes of assisting in defraying the costs of administering this
Act, making improvements in cemetery trust governance and administration and
the provision of services to the community, each Class A cemetery trust must
pay an annual levy on its gross earnings as reported in the annual financial
statements for that Class A cemetery trust for the previous financial year.

(2) The annual levy payable under subsection (1) is-

   (a)  3 per cent; or

   (b)  if any other amount is fixed for the purposes of this section by the
        Minister by notice published in the Government Gazette, that amount.

(3) An amount fixed under subsection (2)(b) must not exceed 5 per cent.

(4) The Minister must give each Class A cemetery trust a written notice
setting out-

   (a)  the amount it is required to pay as levy in respect of a specified
        period; and

   (b)  the date by which the amount is required to be paid; and

   (c)  how the payment is to be made.

(5) The Minister must ensure that all amounts paid as levy are paid into the
Consolidated Fund.

(6) The Minister must cause the following information to be included in the
annual report of operations for the Department of Health under Part 7 of the
Financial Management Act 1994 for each financial year-

   (a)  the total amount paid as levy in that financial year;

   (b)  the total amount appropriated from the Consolidated Fund for the
        purposes of this Act for that financial year;





   (c)  a summary of the matters on which money appropriated from the
        Consolidated Fund for the purposes of this Act was expended in that
        financial year and of the amounts expended for those matters.

__________________

Division 1-General management powers