Cemeteries and Crematoria Act 2013

A Crown cemetery operator must, within 4 months after the end of each financial year, submit an annual report of the operator’s operations in connection with the Crown cemeteries the operator operates for the financial year to the Cemeteries Agency.

The annual report must include the following—

an audited financial statement for the period to which the report relates,

a report about the operations of the operator and the performance of the operator’s functions under this Act during the period to which the annual report relates prepared in accordance with this Act and the regulations,

such financial reports, opinions, budgets, reports and other matters as may be prescribed by the regulations.

The financial statement is to be prepared in accordance with Australian Accounting Standards.

The financial statement is to be audited by an independent auditor and a report is to be provided by the auditor.

A person is not qualified to be an auditor for the purposes of this section unless the person is a registered company auditor (within the meaning of the Corporations Act 2001 of the Commonwealth).

An auditor of a Crown cemetery operator is not an independent auditor—

if (otherwise than as an auditor) the person is an officer or employee of the operator, or

if the person is a partner, employer, employee, spouse, de facto spouse or immediate family member of a person who is (otherwise than as an auditor) an officer or employee of the operator.

The Cemeteries Agency may extend, or further extend, the period for submission of an annual report to it by a total period of up to 3 months.

In this section—