Assistance payment program for low activity cemeteries

The 2025-26 assistance payment program for low activity cemeteries round is now open.

The payment program provides funding to cemetery trusts with limited sources of income as a contribution to the cost of cemetery maintenance and trust operations. Payments of $500 are available to eligible Class B cemetery trusts.

Applications close on 31 October 2025.

Cemetery trusts should note that assistance payments may not be available every year and should not be relied on to complete ongoing maintenance or fund ongoing contracts.

Eligibility criteria

To be eligible to receive an assistance payment, the cemetery trust must meet the following criteria:

1. No more than $5,000 in financial assets (in bank accounts, investment accounts, petty cash and perpetual maintenance accounts) reported in the abstract of accounts of the previous financial year. Grant funding received by the trust from the department or other organisations is not counted towards the financial assets threshold.
2. No more than 5 interments (bodily and cremated remains) are reported in the abstract of accounts of the previous financial year.
3. Possess a current ABN.
4. The most recent abstracts of accounts submitted.
5. The trust has not already received an assistance payment in the current financial year.
6. Cemetery trusts managing operational cemeteries are required to have reviewed their fees in the last 2 years.

Please note: Trust members cannot be paid to carry out any part of the proposed works. Class B cemetery trust member roles are voluntary and are not eligible for remuneration for their services to the cemetery trust.

Assistance payment requests

Suitable assistance payment requests

Examples of suitable assistance payment requests include:

• purchase of maintenance supplies (for example, petrol, weed-killer, paint, mulch)
• purchase of equipment costing up to the fixed grant amount (for example, gardening tools, filing cabinet)
• repairs to equipment or replacement parts
• routine groundskeeping (for example, engaging a contractor to mow lawns)
• volunteer working bee expenses (for example, refreshments for volunteers)
• ongoing software licencing or subscription fees
• membership fees for industry bodies or publications
• installation and ongoing costs of internet connection and usage.

Ineligible assistance payment requests

Assistance payments will not be provided for salary and wages of employees or the repair and restoration of memorials. Trust members cannot be paid to provide services, carry out works or receive honorarium payments.

In addition, assistance payments cannot be provided to reimburse cemetery trusts that have expended funds in anticipation of receiving payment. Commencement of work or the purchase of items must not take place until the cemetery trust has received the assistance payment from the department.

Cemetery trusts seeking funding to establish or repair infrastructure or new burial areas, remove or lop trees, purchase equipment such as a lawnmower, grave cover or computer should apply for a grant through the department’s grants program for Class A and Class B cemetery trusts, the Cemetery grants program.

Assistance payment program for low activity cemeteries guidelines

Read the assistance payment program for low activity cemeteries guidelines for more information.

Application process

To apply for an assistance payment, a cemetery trust must submit a completed Assistance Payment Program for Low Activity Cemeteries application form by 31 October 2025 (round 1) or 31 March 2026 (round 2, held at the department’s discretion) and before the expenditure or work commences.

The cemetery trust will be contacted if additional information is required, although this is likely to delay the application. To avoid such delays, please read the information requirements carefully. Unsuccessful applications can be resubmitted in the next round with updated information.

Assistance payment applications are processed twice each financial year. Written notification of the outcome of all applications will be provided in December (round 1) or May (round 2). Assistance payments received must be spent in accordance with the information provided in the application.

Payment and funding conditions

Approved assistance payments will be deposited into a nominated cemetery trust bank account.

Any assistance payment transferred to a cemetery trust must appear in the following year’s abstract of accounts against ‘Department of Health grants’. Cemetery trusts must account for the expenditure of the assistance payment by advising the department in writing when it is spent and providing copies of invoices/receipts.

Other grant opportunities for cemetery trusts

Cemetery trusts that meet eligibility criteria for an assistance payment may also apply for grants through the department’s grants program for Class A and Class B cemetery trusts. More information is available at Cemetery grants program.