Australian Capital Territory Current Acts

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CEMETERIES AND CREMATORIA ACT 2020 - SECT 103

Authority perpetual care trust—establishment

    (1)     A trust (the authority perpetual care trust ) is established.

    (2)     The authority perpetual care trust may be used only for the maintenance of a closed facility.

    (3)     The authority perpetual care trust is—

        (a)     taken to be a charitable trust established for public trust charitable purposes; and

        (b)     not-for-profit.

    (4)     A regulation may prescribe a kind of expenditure as expenditure that is, or is not, expenditure for the maintenance of a closed facility.

    (5)     In this section:

"closed facility" means a facility that was closed in accordance with a declaration made under section 116A (2).



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