Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) This section applies if the operator of a cemetery or crematorium receives an amount for a burial, interment of ashes or memorialisation at the cemetery or crematorium.
(2) The perpetual care trust percentage of the amount forms part of the perpetual care trust of the cemetery or crematorium.
(3) The operator commits an offence if the operator—
(a) receives the amount; and
(b) fails to pay the perpetual care trust percentage of the amount into the perpetual care fund of the cemetery or crematorium as soon as possible after the end of the named month in which the operator receives the amount.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(4) An offence against this section is a strict liability offence.