Responses to Cemetery Land Policy implementation issues:

  1. Need to provide accurate data on number of interments is crucial but most systems will not cater for extraction of sites/positions used.
  2. Determining specific sizes/areas for differing types of graves etc and how to allow for space between grave sites.
  3. Treatment of ‘passive areas’
  4. Unable to determine costs of goods sold based on prior year sales information,and unable to complete accurate comparatives for financial reports.
  5. Land revaluation creates impact on COGS and potentially the value attributed to inventory… can cause anomalies in reporting and cause confusion to readers of financial statements.
  6. Uncertainty in proposed development of new areas makes it difficult to provide possible future position numbers.
  7. Apportionment of land values across each type of area (developed, undeveloped, used etc).
  8. Unmarked graves and areas not fully utilised – unable to accurately determine if there are any available sites without some sort of probing exercise and possible excavation.
  9. Restrictions/overlays that inhibit development in some areas.
  10. The need to categorise developed/available and undeveloped positions for placement of cremated remains into limited tenure and perpetuity cause concerns as tenure is decided by purchaser at time of purchase.
  11. Other key issues.


Publication Type
Policies and guidelines
Date Published
12 Mar 2009
3 pages
Update Frequency
Available format
Department of Health & Human Services