Supporting higher standards and stronger consumer protections
Cemeteries & Crematoria NSW (CCNSW) regulates cemeteries and crematoria in NSW. We set standards and work with industry to ensure that all people in NSW have access to sustainable and affordable burial and cremation services. We monitor compliance and enforce those standards to make sure customers and the community receive the service they deserve.
Our work is funded by the interment services levy. This is a levy on cemetery and crematoria operators. The levy commenced for all cemetery and crematoria operators on 1 July 2024, with a one-year delay for smaller operators.
The current Interment Services Levy Schedule is detailed below.
The levy does not apply to interment services for destitute people or for children under 12 years old.
Funds raised through the levy are used to improve protections for customers, maintain fair and consistent standards for the sector, monitor and enforce compliance, and deliver continuing education for operators and their staff to help them meet the new standards. To help customers, we have set standards across 5 areas:
- clear contracts, so people know what they are buying now and it is clear and hassle free for future generations;
- clear pricing, so people can easily compare prices and make informed choices;
- respect for culture and faith for all individuals and communities;
- maintenance, so cemeteries are safe, accessible, and respectful in the long term; and
- customer service, which is at the heart of this important industry.
To find out more about these standards, view Interment Industry Scheme.
Interment Services Levy hardship policy
CCNSW has developed a hardship policy (PDF, 112 KB) for operators who may be unable to manage the administrative and financial impact of the levy. It sets out key details regarding application, principles, eligibility criteria and assessments.
Information for customers
We have prepared a customer-facing pamphlet explaining the levy and its rationale. It can help operators and funeral directors communicate to customers about the levy. Printable digital versions in English and key community languages are below.
Text only
Γιατί υπάρχει εισφορά στις υπηρεσίες ενταφιασμού; (PDF, 48 KB)
With images
Γιατί υπάρχει εισφορά στις υπηρεσίες ενταφιασμού; (PDF, 232 KB)
Text only
Perché è necessaria un'imposta sui servizi di sepoltura? (PDF, 43 KB)
With images
Perché è necessaria un'imposta sui servizi di sepoltura? (PDF, 233 KB)
Information for cemetery and crematoria operators and funeral directors
The main features of the levy, including changes following industry consultation and answers to common questions in the Interment Services Levy frequently asked questions (PDF, XX KB).
CCNSW has prepared a Plain Language Explainer for the Cemeteries and Crematoria Amendment (Interment Services Levy) Regulation 2024 (PDF, 140 KB).
Interment Services Levy Schedule
The current levy rates are as follows:
| Year | Cremation | Ash Interment | Burial |
|---|---|---|---|
| 2025/26 Levy | $41.00 | $63.00 | $156.00 |
| 2026/27 Levy | $43.00 | $65.00 | $162.00 |
A decision on whether to adjust the levy for CPI will be made in the last quarter of each calendar year. Adjusted rates will be payable from 1 July the following year.
For more information about these rates and how they have been calculated, read the Interment Services Levy frequently asked questions (PDF, 182 KB).