- Class A cemetery trusts are required to pay a levy to the Victorian Government.
- The levy due is calculated based on the annual report and audited financial statements submitted by each Class A cemetery trust.
- The levy goes towards administering the Cemeteries and Crematoria Act 2003, making improvements to cemetery trust governance and administration and provision of services to the community.
Amendments to the Cemeteries and Crematoria Act 2003 (the Act) made in 2009 introduced the annual cemetery levy payable by Class A cemetery trusts. Section 18Q of the Act sets the levy at three per cent, or a rate determined by the Minister for Health up to a maximum of five per cent, of each Class A cemetery trust's gross earnings from the previous financial year. Information about the definition of gross earnings is available at .
The levy due is calculated based on the annual report and audited financial statements submitted by each Class A cemetery trust. All levy monies are paid into the Consolidated Fund which is the Victorian Government's primary financial account and receives all consolidated revenue from which payments appropriated by Parliament are made.
Levy funding is used in line with the department's Victorian Health Priorities Framework 2012-2022 with the following objectives:
- to enhance the delivery of cemetery services across Victoria
- to support and strengthen local governance in public cemetery trusts
- to develop and maintain local community infrastructure
- to support and sustain the cemetery trusts volunteer workforce
- to invest in local communities.
Funds are allocated to three key areas of cemetery levy expenditure:
- – for the provision of grants to trusts for the purchase of equipment, improving infrastructure, cemetery maintenance, training and to address workplace health and safety issues.
- Administration of the Act – relates to provision of resources for the department to operate the Cemetery Sector Governance Support Program and undertake a range of statutory functions, in addition to supporting the sector in their day to day management of cemeteries and encouraging and monitoring compliance with the Act.
- Project funding – the Cemetery Sector Governance Support Program initiates a range of projects that support sector capacity building, assist with policy development, or deliver training, audits and reviews. These projects aim to deliver ongoing and long-term benefits to the cemeteries sector.
Reviewed 12 November 2021