Death Burial and Cremation

E 31( 134)
November 2010,Wellington,
October 2015, Wellington,New Zealand | | RREEPPOORRTT 113149
NewZealand
DEATH, BURIAL
AND CREMATION
A NEW LAW FOR
CONTEMPORARY
NEW ZEALAND
October 2015, Wellington, New Zealand | REPORT 134
DEATH, BURIAL
AND CREMATION
A NEW LAW FOR

CONTEMPORARY
NEW ZEALAND
The Law Commission is an independent, publicly funded, central advisory body established by statute
to undertake the systematic review, reform and development of the law of New Zealand. Its purpose is
to help achieve law that is just, principled and accessible and that reflects the heritage and aspirations
of the peoples of New Zealand.
The Commissioners are:
Honourable Sir Grant Hammond KNZM – President
Judge Peter Boshier
Dr Geoff McLay
Honourable Dr Wayne Mapp QSO
The General Manager of the Law Commission is Roland Daysh
The office of the Law Commission is at Level 19, 171 Featherston Street, Wellington
Postal address: PO Box 2590, Wellington 6140, New Zealand
Document Exchange Number: sp 23534
Telephone: (04) 473-3453, Facsimile: (04) 471-0959
Email: [email protected]
Internet: www.lawcom.govt.nz
A catalogue record for this title is available from the National Library of New Zealand.
ISBN: 978-1-877569-65-4 (Print)
ISBN: 978-1-877569-64-7 (Online)
ISSN: 0113-2334 (Print)
ISSN: 1177-6196 (Online)
This title may be cited as NZLC R134
This title is also available on the internet at the Law Commission’s website: www.lawcom.govt.nz
ii Law Commission Report

23 October 2015
The Hon Amy Adams

Minister Responsible for the Law Commission
Parliament Buildings
WELLINGTON
Dear Minister
NZLC R134—DEATH, BURIAL AND CREMATION: A NEW LAW FOR CONTEMPORARY
NEW ZEALAND
I am pleased to submit to you the above Report under section 16 of the Law Commission Act 1985.
Yours sincerely
Sir Grant Hammond

President
Death, Burial and Cremation: a new law for contemporary New Zealand iii
Foreword
We all die. And someone must care for the dead, who, as mortician Caitlin Doughty has said, “have
become useless at caring for themselves”.1
Different cultures have seen this task differently. In ancient Egypt, it was the task of the jackal-headed
god Anubis who would usher the dead to where their hearts would be weighed against the feather of
justice; in Greek legend, the task fell to Charon, “a shaggy jowled, white haired demon who piloted
sinners by boat across the river Styx into hell”.2 In New Zealand, Māori express goodwill to those
who are leaving, or have departed through death, through deeply spiritual expressions of poroporoaki
(farewell).
As Stephen Cave indicates in his review of Doughty’s book, death is the point at which the profane
and the sacred collide. It is a natural event yet surrounded by mystery and culture. It is steeped in the
physical reality of bodily processes but surrounded by different ideas and philosophies about the long
goodbye.3
The determination of death, and the way in which our society responds to the features attendant on, it
necessarily falls to the lot of both medicine and the law. How we respond as people is no easy matter.
In 1974, the American anthropologist Ernest Becker was awarded the Pulitzer Prize for his ground-
breaking book The Denial of Death, in which he asserted that the fear of death “haunts the human
animal like nothing else”. The book promoted a still thriving subfield of social psychology as to how
we think and what we do about the problems associated with death.
In New Zealand, unsurprisingly given our social history, settlers brought with them essentially
English traditions and thinking. Māori had and have their own tikanga. We have followed largely the
traditions of those who were here and those who have come here, but the circle of those who have
come here has steadily widened, and our ethnic makeup is now distinctly multi-cultural.
Mortality presents many practical challenges. These have been dealt with in largely piecemeal fashion
as the colony evolved into a Dominion and then into fully independent nationhood. Our law relating
to certification of death and disposal of bodies is old, out of date and fractured. It has been in need of
fundamental revision and law reform for many years now. Most but not all the law is in a 50-year-old
Act – the Burial and Cremation Act 1964 – which itself rests on old antecedents.
The area has been in need of true first principles law reform. That is the task the Law Commission
was asked to assume in 2010.
This has been a demanding “true” law reform project. We have had to grapple with changing
conceptions of when somebody can be said to be dead for legal purposes, outmoded systems for
recording the event that has occurred, changing methods of dealing with bodies (such as the sharp
rise in cremation), increasing demand for alternatives to traditional funeral arrangements such as eco-
funerals and DIY funerals, problems with burial grounds and the incidents attaching to them around
the country and the rightful claims of Māori and other ethnicities to have their cultural and spiritual
concerns recognised.
1 Caitlin Doughty Smoke gets in your eyes & other lessons from the crematory (WW Norton & Company, 2014).
2 Stephen Cave “The long goodbye: confronting death” Financial Times (3 July 2015) <www.ft.com/intl/cms/s/0/
90935928-1fe5-11e5-ab0f-6bb9974f25d0.html>.
3 Cave, above n 2.
iv Law Commission Report

Our legislation has also become misaligned with important management and infrastructure regimes
such as the Resource Management Act 1991 and the Local Government Act 2002 and even the more
fundamental requirements of the New Zealand Bill of Rights Act 1990.
In a first principles review such as this is, our concern must be for the citizens of New Zealand, who
should be placed squarely at the forefront of any reform legislation. The Commission has endeavoured
to advance a regime not just for contemporary New Zealand but also for a respectable period into the
future. This is not a law reform topic that is likely to be revisited in the near future!
I express sincere thanks on behalf of the Commission to the many people from many parts of New
Zealand, in many walks of life, who contributed their thoughts to this difficult but important task.
They have helped us to suggest a new legal regime that, in a sensible feet-on-the-ground New Zealand
kind of way, faces up to the reality of mortality and also the importance of the recognition of human
dignity and human decency.
Sir Grant Hammond

President
Death, Burial and Cremation: a new law for contemporary New Zealand v
Acknowledgements
We are grateful to all the people and organisations that provided input during this review. We would
particularly like to thank the individuals, organisations, local authorities and government departments
with whom we consulted, who made submissions or who expressed their views during our public
meetings. A list of submitters can be found in Appendix C.
The Commissioner responsible for this reference project is the Honourable Dr Wayne Mapp. The
legal and policy advisers for this Report were Linda McIver, Mihiata Pirini and Kate McKenzie-Bridle.
We also acknowledge the contribution of present and past colleagues – law commissioner Dr Warren
Young, senior researcher and policy adviser Cate Honoré Brett and legal and policy advisers Eliza
Prestidge Oldfield, Jo Hayward and Jennifer Moore.
vi Law Commission Report

Contents
Foreword .................................................................................................................................................. iv
Acknowledgements .................................................................................................................................. vi
Glossary of Māori terms ............................................................................................................................ 5
Executive summary ................................................................................................................................... 6

Death certification ................................................................................................................................ 7
Cemeteries and crematoria ................................................................................................................... 9
The funeral sector .............................................................................................................................. 13
Burial decisions .................................................................................................................................. 16
Summary of recommendations .............................................................................................................. 20
Chapter 1 Introduction ........................................................................................................................... 36

Scope of review .................................................................................................................................. 36
Consultation ....................................................................................................................................... 37
The need for reform ........................................................................................................................... 39
A new statute ..................................................................................................................................... 39
Values underpinning our proposals .................................................................................................. 40
PART 1 Death Certification .................................................................................................................... 41
Chapter 2 The current system of death certification ............................................................................ 42

The current death certification documents ...................................................................................... 42
The roles of key stakeholders ............................................................................................................ 46
Chapter 3 Problems with the current system ........................................................................................ 48

Errors in recording the cause of death ............................................................................................. 49
Inefficiencies and lack of clarity in the processes ............................................................................ 50
Lack of responsibility for the quality of the system ......................................................................... 53
Conclusion .......................................................................................................................................... 54
Chapter 4 Central responsibility for the cause of death certification system ...................................... 55
Submissions ........................................................................................................................................ 55
Analysis .............................................................................................................................................. 56
Chapter 5 An online process for certifying cause of death .................................................................. 57

Verification of identity ...................................................................................................................... 58
Verification of death .......................................................................................................................... 59
Determination of cause of death ....................................................................................................... 59
Triggers for referral to the coroner ................................................................................................... 59
Death, Burial and Cremation: a new law for contemporary New Zealand 1
Contents
Existence of hazards in the body ...................................................................................................... 60

Biographical and disposal details ...................................................................................................... 60
Other details ....................................................................................................................................... 62
Chapter 6 Statutory duties in determining the cause of death ............................................................. 63

The duty to determine cause of death .............................................................................................. 63
Restrictions on dealing with a body before death has been certified ............................................. 73
Chapter 7 Certainty about when death occurs ...................................................................................... 75

Is there a problem? ............................................................................................................................. 75
Other jurisdictions ............................................................................................................................. 76
Discussion .......................................................................................................................................... 77
Conclusion .......................................................................................................................................... 78
Chapter 8 Auditing cause of death determinations .............................................................................. 79

Options for additional oversight in determining cause of death ..................................................... 79
Other jurisdictions ............................................................................................................................. 81
A national audit system ..................................................................................................................... 82
PART 2 Burials and cremations ............................................................................................................. 89
Chapter 9 Introduction ........................................................................................................................... 90
Chapter 10 Current legislation ............................................................................................................... 92

Burial .................................................................................................................................................. 92
Cremation ........................................................................................................................................... 99
General obligations in relation to disposal of bodies ..................................................................... 100
Chapter 11 Problems with the current legislative scheme for burial and cremation ....................... 102
Lack of recognition of diversity of needs ........................................................................................ 102
Unclear legal status of places of burial ........................................................................................... 103
Cumbersome process for transferring control of trustee cemeteries ............................................ 105
Lack of clarity and detail in the statute .......................................................................................... 105
Lack of recognition of local government reforms .......................................................................... 107
Lack of compliance with current requirements ............................................................................. 108
Problems with establishing new crematoria .................................................................................. 109
Lack of guidance on the disposal of ashes ...................................................................................... 110
Chapter 12 Reform of places of burial ................................................................................................. 111

What land is subject to the cemetery management framework? .................................................. 111
Obligations on cemetery managers ................................................................................................. 113
Who is responsible for the management obligations? ................................................................... 118
Cemetery managers’ powers ............................................................................................................ 121
Existing trustee cemeteries .............................................................................................................. 126
2 Law Commission Report

Extra obligations on local authority cemetery managers .............................................................. 126
Local government’s role in relation to all cemeteries .................................................................... 128
Disinterment .................................................................................................................................... 132
Closure of cemeteries ....................................................................................................................... 136
Chapter 13 Approval of new cemeteries ............................................................................................. 137

Unlawful burial ................................................................................................................................ 137
Existing cemeteries .......................................................................................................................... 137
New cemeteries ................................................................................................................................ 138
Chapter 14 Cremation .......................................................................................................................... 142

Unlawful cremation or other disposal ............................................................................................ 142
Prerequisites to cremation ............................................................................................................... 143
Scattering of ashes ........................................................................................................................... 144
Establishing new crematoria ........................................................................................................... 144
Outdoor cremations ......................................................................................................................... 145
Chapter 15 Statutory duties in respect of the disposal of bodies ....................................................... 147

Treating bodies with respect ........................................................................................................... 147
Disposing of a body within a reasonable time ............................................................................... 148
Sending the cause of death information to the Ministry of Health .............................................. 149
PART 3 The funeral sector .................................................................................................................. 151
Chapter 16 The funeral sector ............................................................................................................. 152

Introduction ..................................................................................................................................... 152
Funeral directors .............................................................................................................................. 153
Embalmers ........................................................................................................................................ 156
Cremator operators .......................................................................................................................... 157
Cemetery managers and employees ................................................................................................ 158
Other relevant statutes .................................................................................................................... 159
Recent and emerging trends in the funeral industry ..................................................................... 160
Chapter 17 The case for reform ........................................................................................................... 162

Introduction ..................................................................................................................................... 162
Lack of regulation over funeral service providers ......................................................................... 162
Lack of transparency in funeral service pricing ............................................................................. 168
Chapter 18 Recommendations for reform ........................................................................................... 172

Introduction ..................................................................................................................................... 172
Enhancing the registration system ................................................................................................. 173
Duties on providers of funeral services .......................................................................................... 181
Mandatory disclosure of component prices ................................................................................... 185
Contents
PART 4 Burial decisions ....................................................................................................................... 191
Chapter 19 Introduction ....................................................................................................................... 192

Context to reform ............................................................................................................................. 192
An overview of our recommendations ........................................................................................... 195
Chapter 20 Current law and issues ...................................................................................................... 197

The executor rule ............................................................................................................................. 197
The wishes of the deceased ............................................................................................................. 198
Where there is no executor ............................................................................................................. 199
The role of the High Court .............................................................................................................. 199
Issues raised by the current law ...................................................................................................... 199
Conclusion ........................................................................................................................................ 202
Chapter 21 A statutory framework for burial decisions .................................................................... 203

Values underpinning the new framework ..................................................................................... 203
Tikanga Māori and the new framework ........................................................................................ 206
Summary of the framework ............................................................................................................ 207
Chapter 22 Who makes the decisions? ................................................................................................ 209

The role of the executor .................................................................................................................. 209
The deceased’s representative ......................................................................................................... 210
The role of the family ...................................................................................................................... 214
Other issues for decision-makers .................................................................................................... 218
Concluding comments ..................................................................................................................... 222
Chapter 23 Factors to be taken into account ....................................................................................... 224

Autonomy: the views of the deceased ............................................................................................ 224
The views of the family ................................................................................................................... 226
Tikanga Māori and other cultural factors ...................................................................................... 227
Other factors .................................................................................................................................... 228
Chapter 24 The role of the courts ........................................................................................................ 229

Which courts should exercise jurisdiction? ................................................................................... 229
Disputes over jurisdiction ............................................................................................................... 232
How the jurisdiction should operate .............................................................................................. 232
Encouraging out-of-court resolution ............................................................................................... 236
Appendix A Suggested default provisions for community managers of cemeteries ......................... 239
Appendix B Maximum penalties for offences ..................................................................................... 241
Appendix C List of submitters ............................................................................................................. 247

Glossary of Māori terms
Māori terms used in this Report have the meanings set out below:4
Hapū Sub-tribal group.
Iwi Tribal group.
Kaumātua Elder.
Mana The esteem, prestige, authority, status or spiritual power of an individual or collective group.
Marae A communal place associated with a particular iwi or hapū, serving the social role of a gathering place for hui including
tangihanga.
Pākehā Non-Māori New Zealander.
Tangi/tangihanga Māori funeral rites, usually taking place at a marae, involving extended family and friends who gather to mourn and
farewell the deceased.
Tikanga Māori The body of Māori customary law, values, practices and procedures. Sometimes defined in New Zealand statute law as
“Māori customary values and practices”.
Tino rangatiratanga Sovereignty, self-determination.
Tono In relation to burial, the customary process of arguing for the right to the deceased body.
Tūpāpaku The body of the recently deceased person.
Urupā A Māori burial ground.
Wairua The spirit or soul, believed to linger in the human body until departure for Te Pō (world of departed spirits) or to Hawaiki
(the ancestral homeland) after death.
Whakapapa Genealogy/ancestral history, including relationships with people and place.
Whānau Family group.
Whānau pani Close family members of the recently deceased who are in mourning.
4 For further explanation, see www.maoridictionary.co.nz.
Executive summary
Executive summary
1 In 2010, we were asked to undertake a first principles review of the Burial and Cremation Act
1964 (the Act). That Act provides a framework for the management of cemeteries, regulates the
operation of crematoria (through regulations made under the Act) and provides a process for
doctors to determine the cause of death when a person dies from natural causes.
2 Through an extensive consultation process on this project, we determined that the Act is now
significantly deficient in a number of respects. Some of the problems we encountered simply
reflect outdated legislation that is overly specific and difficult to understand. In some cases,
the legislation has not kept pace with other legislative developments, such as the New Zealand
Bill of Rights Act 1990, the Resource Management Act 1991 and the Local Government Act
2002. Other problems reflect general trends in society, particularly a growth in diversity from
increasing immigration and the changing nature of family relationships.
3 Other key trends and problems in this sector include the following:
. Increasing use of cremation instead of burial (approximately 70 per cent of bodies are now
cremated), which may reflect an increase in cremators privately operated by funeral homes.
. Increasing demand for alternatives to traditional funeral arrangements and methods of
disposing of deceased bodies, in particular:
_ increasing demand for eco-options, such as eco-burial and biodegradable coffins; and
_ increasing demand for “DIY funerals” – that is, where families engage funeral directors
for only certain elements of a funeral and undertake other elements themselves.
. A number of cemeteries (particularly smaller rural cemeteries) are struggling to fulfil their
basic management obligations, often due to a decline in volunteers.
. A number of older cemeteries are facing significant costs in maintaining older style
headstones and monuments.
. Changes to the nature of funeral businesses, particularly in terms of offering a much wider
range of services and a decline in smaller family-operated businesses.
4 Consequently, we recommend that the current Act should be repealed and replaced by new
statutes. The recommendations we make in this Report for the new statutory provisions reflect
the basic principles of:
. dignity of the deceased body;
. recognition of tikanga Māori;
. freedom of religion and belief; and
. legislative certainty and accessibility.
5 We have divided our review into four parts, reflected in the four substantive parts of this
Report, which cover:
. death certification;
. cemeteries and crematoria;

. the funeral sector; and
. burial decisions.
DEATH CERTIFICATION
A new online process for determining the cause of death

6 We encountered overwhelming support for significant reform of the process for determining
the cause of death and ensuring that appropriate deaths are referred to the coroner. The current
process involves a plethora of paper documents, which often duplicate the required information
and ask questions that are unnecessarily difficult for doctors to answer.
7 We recommend that the current documents should be combined into one online process
managed by the Ministry of Health. The process should have sections covering:
. the verification of identity;
. the verification of death;
. questions designed to help the doctor determine whether the death should be referred to the
coroner;
. the determination of the cause of death;
. hazards in the body; and
. biographical and disposal details.
8 As much as possible, the questions should have pre-coded options to standardise responses and
so reduce errors. The determination of the cause of death should be able to be sent directly
from the online form to the Registrar-General of Births, Deaths and Marriages so that funeral
directors will no longer be required to relay that information. Relevant parts of the form should
be accessible to people who embalm, bury or cremate deceased bodies so they can check that the
cause of death has first been determined.
Clarifying duties in relation to determining the cause of death

9 In addition to the problems with the forms completed by doctors after a death, we found a
number of problems with the current statutory duties on doctors and funeral directors.
Extending the power to determine the cause of death to nurses

10 We received strong submissions from families and funeral directors about delays experienced
in getting a doctor to certify that a death was from natural causes. The delays are caused
by doctors being busy and prioritising treatment of sick patients, doctors being away, a lack
of understanding by doctors of the complicated rules around when they must or must not
certify the cause of death and perhaps a lack of understanding of the importance of the task of
determining cause of death.
11 One of our recommendations to address this problem is that some nurses should have the power
to determine the cause of death in some circumstances. This option will be particularly useful in
rest homes and hospice facilities and in rural medical practices. However, we also recommend
that there need to be controls around the competency of nurses to perform the task, together
with support from experienced doctors.
Executive summary
Clarifying when the doctor must examine the body

12 The current rules around examining or viewing the body before determining the cause of death
are inconsistent and often ignored. A doctor is only required to examine the body if he or she
is not the doctor who attended the deceased person during their illness or if the body will be
cremated. Also, we are told that doctors often only “view” the body, despite the Act requiring
them to “examine” the body, because they consider that an examination will not elicit useful
information and would be distressing for the bereaved family.
13 We recommend that it should be up to the attending doctor to decide whether he or she needs
to examine the body in order to determine the cause of death. There will be many deaths that
were expected, and examining the body is not warranted. However, if it is not the deceased
person’s usual doctor who is determining the cause of death, that person should still be required
to examine the body.
Clarify the timeframe and degree of certainty for determining the cause of death
14 We recommend that doctors should have a statutory duty to determine the cause of death to the
best of their knowledge and belief.
15 We also make recommendations about timeframes and the degree of certainty required for cause
of death certificates by doctors to help address the difficulty in getting doctors to attend to this
task. Currently, the Act says that doctors must give their certificate immediately after learning
of the death. That is clearly unworkable. In relation to the degree of certainty required, the
current Act is very unclear. We have found that, while the antecedent and underlying causes of
death can be accurately determined, the complication that actually caused the death will often
be an educated opinion (or “best guess”).
16 We recommend that the new statute provides a new, more practical timeframe and clarifies the
degree of certainty required of doctors. Our suggestion is that the doctor should be required to
certify the cause of death to the best of the doctor’s knowledge and belief within 24 hours of
learning of the death or as soon after that as is reasonably practicable.
Clarify when an alternative doctor may determine the cause of death

17 Currently, there are complicated rules as to when a doctor who was not the doctor attending the
person during their illness may determine the cause of death. The result is that hospitals and
other facilities often wait 24 hours for the attending doctor to return before the cause of death
is determined. This is an unnecessary delay.
18 We recommend that the law should be pragmatic in this case and provide that an alternative
doctor may determine the cause of death simply if the attending doctor is unavailable. However,
in doing so, the alternative doctor must view the person’s medical notes and view the body.
Disposing and embalming bodies only after cause of death is determined

19 Currently, the Act states that a body may not be disposed of, nor may a person transfer the
charge of the body, unless the cause of death has been determined. While we consider that the
first requirement should be continued, the second requirement results in some problems. First,
there are some complicated exceptions in the Act that are very difficult to understand. Second,
waiting to move a body from the place of death until a doctor determines that the person died of
natural causes can present practical issues, particularly when the person died in their home or
in a rest home.

20 Instead, we consider that the second requirement should be repealed and replaced by a
requirement that a body may not be embalmed unless the cause of death has been determined. In
most cases, embalming a body is more likely to remove signs of the cause of death than moving
the body from the place of death.
A national audit system

21 We found that there is likely to be a high rate of error in the determinations of cause of death
in New Zealand, but the current system does very little to address this. Medical referees are
currently charged with determining that cremation certification (including the cause of death)
is accurate. However, they usually cannot do this confidently because they do not have access to
the deceased person’s medical notes. There are currently no checks at all on the documentation
when a person is buried. Also, there is no formal education for doctors certifying cause of death
and no process for feedback to them on the quality of their determinations.
22 As a result, we recommend that the medical referee system should be abolished and replaced
by a national audit system for cause of death determinations. Experienced medical practitioners
should be appointed as “cause of death reviewers” to review a random sample of all deaths
except deaths that have been referred to the coroner. Deaths that occur in hospitals could also
be excluded to reduce the workload and cost if hospitals implement their own reviews of cause
of death determinations. The purposes of these random sample reviews would be to:
. detect error in the determination of the cause of death;
. detect deaths that should have been referred to the coroner; and
. provide education and support to doctors who certify the cause of death.
23 In addition, cause of death reviewers should undertake targeted reviews designed to detect
problems with certifying deaths with particular characteristics. For example, deaths occurring
in a particular aged care facility could be reviewed if there was concern about a disproportionate
prevalence of a particular cause of death or circumstance accompanying deaths.
24 The Ministry of Health should be responsible for this audit system, including for measuring
rates of error in cause of death certification and using information gleaned from audits to
educate certifying doctors.
CEMETERIES AND CREMATORIA
Unlawful burial and cremation

25 Currently, it is unlawful to bury a body in any land that is not a cemetery, a denominational
burial ground, a private burial ground or a Māori burial ground if there is such a place within
32 kilometres of the place of death or place where the body has been taken for burial. We
consider that the strong public interest in the controlled development of burial land requires
the continuation of this requirement. However, the 32 kilometre exception should be replaced
by a defence under which the defendant is not liable if he or she can show both that it was
impractical to transport the body to an approved cemetery and the body was buried respectfully
in another place.
26 The current prohibition on cremation elsewhere than in an approved crematorium should
be continued but modernised to reflect the possibility of alternative methods of cremation or
other means of disposing of bodies that may become popular in the future. We discuss outdoor
cremations below.
Executive summary
Obligations on cemetery managers

27 We found that it is sometimes very difficult for cemetery managers to know what their statutory
obligations are because the current rules are complicated and overly prescriptive. We
recommend that the new statute replaces the current rules with a simple set of basic obligations
that covers all managers of land in which bodies are buried, no matter what category of
cemetery is in question. Those obligations should be to:
. ensure that cemetery land is not used for other purposes;
. keep a record of every burial and forward that information regularly to the local authority;
and
. maintain the cemetery in a reasonable condition, having regard to how the cemetery is used
by the community.
28 The first obligation, to ensure that cemetery land is not used for other purposes, will also require
the manager to register the cemetery with the local authority, enter into a covenant with the
local authority prohibiting the use of the land for any purpose that is inconsistent with the
use of the land as cemetery and ensure that covenant is noted on the certificate of title. If the
cemetery manager wishes to use the land for other purposes, the manager may apply to the local
authority either to vary the covenant or for permission to disinter all of the bodies. What uses
of the land are considered to be “inconsistent with cemetery use” should be determined by local
authorities taking into account their own circumstances and the views of their communities.
What is cemetery land and who is the manager?

29 In order to avoid the need to determine which category of cemetery a particular cemetery falls
into, we recommend that all land in which bodies are buried should be deemed to be a cemetery.
However, urupā set aside as a reserve under the Te Ture Whenua Māori Act 1993 should be
excluded because they are covered by that Act.
30 We also recommend that the owner of cemetery land should generally be deemed to be the
manager and therefore under the obligations of cemetery managers described above. However,
we recommend an exception to this rule to recognise the managers of existing trustee cemeteries
(we suggest they be known as community cemeteries).
Powers in cemetery managers

31 The Act currently has a wide range of very prescriptive powers for cemetery managers. This
approach should not be replicated in a new statute because it is hard to understand and
unnecessary. Cemetery managers generally do not need specific powers to manage and maintain
cemeteries. They only require specific statutory powers to do things that may override the rights
of other people. On that basis, we recommend that the statute should provide a specific power
in cemetery managers to maintain any grave, memorial, vault or tablet. This power should
operate despite any bylaw or contractual provision giving the bereaved family duties and rights
to maintain these things.
32 We also consider that cemetery managers should have specific powers to approve the
disinterment of single graves. We discuss this further below.
Extra obligations on local authority cemetery managers

33 Most cemeteries are currently managed by local authorities, and that is likely to continue due
to the large amount of land that must be tied up in perpetuity for cemeteries. In addition to the
standard obligations on cemetery managers described above, we recommend that local authority

cemetery managers should have some additional obligations in respect of those cemeteries as
follows.
34 We described above that one of the key issues with the current law is that it does not adequately
cater to the diverse needs of New Zealand’s increasingly culturally diverse population. In
response to this problem, we recommend that local authority cemetery managers must consider
applications from any group of people for separate burial areas within the cemetery. Currently,
they are only required to consider applications from religious denominational groups.
35 We also recommend that local authority cemetery managers must create and maintain a
cemetery policy that will provide certainty and transparency for the population it serves about
policy choices it is making in relation to the management of cemeteries. Key amongst these
policy choices is the level of maintenance to be provided for various cemeteries under its
responsibility and the provision of separate burial areas for minority groups.
Local authorities’ role in relation to all cemeteries in its region

36 In addition to specific extra obligations on local authority cemetery managers, we consider that
there is a public interest in local authorities having a number of duties in relation to all the
cemeteries within its region.
37 Currently, local authorities have an obligation to provide cemeteries if there is otherwise
insufficient provision for burial in its district. We recommend that this obligation should
continue, but given the strong growth in cremation in recent decades and the high cost of land
required to establish a cemetery, we recommend that the obligation should only require facilities
for the disposal of bodies rather than cemeteries specifically.
38 We recommend below a new framework to describe who has the power and the duty to make
post-death decisions, particularly about disposing of the body. Despite the clarity that this
framework will bring, there will still be cases where there is no family member or other person
to take responsibility for disposing of a deceased body. In these cases, we consider that there
is a public interest in the local authority having a duty to dispose of the body. We expect that
they should perform this task with the minimum of cost required to provide dignity to the body.
Costs should be recoverable from the estate or, if that is insufficient, from the funeral grant from
Work and Income New Zealand.
39 We propose above that all land in which bodies are buried should be subject to restrictions on
the future inconsistent use of that land. However, our research found that there is no formal
record of all cemeteries in New Zealand, so it could be difficult to know when land is cemetery
land. We make a number of proposals to address this problem, but one proposal is that all
cemetery land should be recorded on a central register or registers. We recommend that these
registers should be kept by local authorities, rather than nationally, so that local authorities
can provide oversight for cemeteries in their regions, can project demand for new cemeteries
and can offer support to the managers of older cemeteries who may be failing to meet their
obligations.
40 Currently, the power in the Act for health protection officers to inspect cemeteries is rarely
exercised. This probably reflects the view that problems with cemeteries are not significant
enough to warrant the expenditure of resources on regular inspections. We would agree with
that conclusion. However, while a duty to inspect cannot be justified, a power to inspect is
required for the rare occasions in which a local authority needs to take enforcement action
against cemetery managers who are failing to fulfil the cemetery obligations.
Executive summary
41 Finally, we have described above that cemeteries should be maintained to at least a minimum
standard. However, our research found that there are a number of small rural cemeteries run
by community groups that may not be able to fulfil even this minimum requirement due to a
lack of financial resources or volunteers. We recommend that, when such a cemetery fails, the
local authority should be required to take over its management. The local authority could then
decide on the level of maintenance required, but it should be open to it to decide to provide only
a minimum level of maintenance.
Permission to disinter a body

42 We consider that providing dignity to deceased bodies and human remains requires that any
interference with a body once it is buried should be done under strict controls. Consequently, it
should continue to be an offence to disinter a body or remains without the appropriate consent.
43 Currently, a family wishing to disinter remains to relocate them to be closer to other family
members must first obtain the permission of the Minister of Health. There are usually very
limited health concerns in disinterment, and so we propose that applications for single
disinterment should be simplified by requiring only the permission of the cemetery manager.
When making those decisions, the cemetery manager must be satisfied that all interested
relatives have been consulted and no objections have been expressed.
44 Sometimes, people wish to disinter multiple remains for the purpose of using the land for
another purpose (a purpose that is inconsistent with burial). In those cases, we consider
that the local authority should be the entity to provide permission unless the cemetery is a
local authority cemetery, in which case, the permission should come from the Environment
Court. We make recommendations for the matters that must be considered when making these
decisions.
Approval of new cemeteries

45 Another key recommendation to address our finding that the current burial framework does
not adequately cater to New Zealand’s increasingly diverse cultural needs is that the new statute
should reduce the restrictions on the types of new cemeteries. Specifically, any person or group
should be able to apply to the local authority to establish a cemetery. We envisage that this
option may be taken up by people wishing to establish eco-burial grounds. Also, any person
should be able to apply for burial on private land if the land in question is rural land and the
cemetery is intended for the burial of no more than five bodies.
46 However, we also recognise that opening up the provision of cemeteries to private providers
presents significant challenges for local authorities. In particular, it requires them to determine
whether or not the land in question may be required for other purposes in the future, and
if the cemeteries fail to fulfil their statutory obligations in the future, the local authority
would be required to take over. Consequently, we also recommend that, in addition to relevant
considerations under the Resource Management Act, a local authority should have powers to
decline applications for other good reasons. In particular, it may consider:
. the relevant expertise and experience of the applicants;
. the likely effect of the proposed cemetery on neighbours;
. the likelihood that the cemetery can be maintained as cemetery land in perpetuity; and
. the extent to which any risks raised by the proposed cemetery can be adequately mitigated.

Establishing new crematoria
47 There is currently a cumbersome process for establishing a crematorium under which, in
addition to any resource consent, two approvals of the Minister of Health are required. We
consider that the Minister’s approvals add very little to the process and should be abolished.
It should be for local authorities to approve crematoria through the ordinary planning and
resource consent processes.
Outdoor cremations
48 Continuing to have a mechanism to approve outdoor cremations is an important aspect of
recognising the diversity of burial needs in New Zealand. However, we consider that this option
should not be limited to religious denominations—rather, it should be the sincerity of the
application that is relevant. It should be for local authorities to approve outdoor cremations,
rather than the Ministry of Health, because this is largely a land use issue and the health
concerns are small.
A duty to treat deceased bodies or remains with respect

49 Section 150(2) of the Crimes Act 1961 provides an offence of improperly or indecently
interfering with or offering an indignity to any dead human body or human remains. We have
found that there is a range of behaviour that is disrespectful to deceased bodies or remains,
but that is not prosecuted under s 150(2), probably because the penalty for that offence is a
maximum term of imprisonment of two years. Such behaviour includes treating a body in a way
that is designed to cause cultural offence or the inappropriate storage of bodies.
50 We consider that the new statute should create a new duty in every person to treat any dead
human body or human remains with respect. That duty should be supported by an offence
punishable by a maximum fine of $10,000. This offence is designed to capture lower-level
offending than is prosecuted under s 150(2) of the Crimes Act.
Disposing of the body in a reasonable time

51 There is currently a requirement in the Act to dispose of a body within a reasonable time.
However, it is not necessarily clear on whom that obligation falls or what amounts to “a
reasonable time”. We propose that the requirement should be continued, but the obligation
should fall on the person who has the duty to dispose of the body. We describe below our
proposals for clarifying where that duty should lie. Furthermore, the requirement should be
to dispose of the body “without undue delay, taking into account the mourning needs of the
bereaved and any ceremonies to be performed”. This timeframe should provide more clarity yet
sufficient flexibility to accommodate the different cultural needs of the bereaved family.
THE FUNERAL SECTOR
52 Our consultation and research did not reveal evidence of widespread problems of abuses in the
funeral services sector. On the contrary, the vast majority of those operating in this industry
do so with integrity and to high standards. However, we did encounter concerns in a couple of
areas that we consider justify new statutory provisions.
Enhancing the registration system

53 We found that consumers of funeral services often have an inaccurate expectation that the
legislation provides assurances of high standards in this industry. That expectation, combined
with our findings that these consumers can be particularly vulnerable due to their grief and
Executive summary
that problems in this sector often cannot be put right or adequately compensated for, provides
adequate justification for low-level regulation of this sector.
54 While the current system requires no prerequisite conditions to registration as a funeral
director, we consider that, in future, the statute should require an applicant for registration
to demonstrate the absence of certain serious convictions, the absence of other conditions
that would make a person incompetent to provide funeral services and that the applicant is
adequately qualified to provide funeral services.
Absence of convictions
55 After analysing a range of legislative registration schemes for other industries, we have
formulated a list of offences that we consider will disqualify only people with serious and
relevant offences and that requires a minimum amount of discretion by the registration
authority. That list is:
. a conviction for an offence against section 150 of the Crimes Act;
. a conviction for dishonesty (as defined in the Crimes Act) within the previous 10 years;
. a conviction for an offence under Part 1 (relating to unfair conduct) or subparts 1 or 2 of
Part 4 (relating to layby sales and uninvited direct sales) of the Fair Trading Act 1986 within
the previous 10 years; or
. a conviction resulting in the imposition of a term of imprisonment of three years or more; or
. a conviction within the previous five years resulting in the imposition of a term of
imprisonment of six months or more.
Absence of other disqualifying conditions

56 Similarly, we consider a person should be disqualified from registration as a funeral service
provider if they:
. are under 18 years of age;
. are an undischarged bankrupt or are subject to subpart 4 of Part 5 of the Insolvency Act
2006;
. have already had their licence cancelled or suspended under the Act;
. have been prohibited from being a director, promoter or manager of a company;
. are subject to a property order under the Protection of Personal and Property Rights Act
1988;
. are a person in respect of whom a personal order has been made under the Protection of
Personal and Property Rights Act 1988;
. are subject to a compulsory treatment order under the Mental Health (Compulsory
Assessment and Treatment) Act 1992; or
. have a conviction for an offence under the Burial and Cremation Act 1964 or the new
statute.
Qualifications
57 Finally, a person should be able to demonstrate that they are adequately qualified for
registration if they hold a relevant qualification prescribed by regulations or pass an
examination that tests their knowledge of:

. the process of treating a body after death, including any health risks involved and how to
deal with these;
. legal obligations and how to fulfil these in practice; and
. different cultural perspectives on how to put these matters into practice.
58 In addition, the statute should deem that people who have been providing the relevant funeral
service for a period of five years are adequately qualified.
Who must be registered?

59 The aim of this enhanced registration process is to ensure that unsuitable people are not
practising in the industry. Consequently, it should be the people providing funeral services that
must be registered, not the businesses.
60 The funeral service industry generally operates on the basis that new entrants first gain
employment with a funeral service business before going on later to gain qualifications. We
consider that this system should be allowed to continue, provided that all unregistered people
are supervised by a registered person.
61 Finally, we have given some thought to the range of funeral service providers that must be
registered. First, it should cover people who provide funeral services as a business, not people
who voluntarily provide these services. Second, it should cover funeral services that involve
contact with or custody of a deceased body or involve contracting directly with the consumer. It
should not cover the mere provision of accessories or equipment nor celebrant or organisational
services without those additional elements.
Duties on funeral service providers

62 In addition to new restrictions on who may be registered to provide funeral services, we
recommend that the new statute should impose a number of duties on the managers of funeral
service businesses. It is appropriate that the managers of funeral businesses are responsible
for these duties because the duties depend upon strong business processes that an individual
employee may have limited ability to control. The duties are to ensure that:
. records are kept in respect of every human dead body in the funeral business’s custody;
. the identity of a body is maintained while it is in the custody of the business;
. all unregistered employees are directly supervised; and
. the business holds unclaimed or disputed ashes for at least 10 years.
Mandatory disclosure of component prices

63 Through our consultation, we encountered widespread concern about the communication of
the costs of funeral services. Funeral directors generally advise on costs after meeting with
consumers and discussing their needs. We heard complaints that the component prices of
funeral packages were not itemised, that costs were added to the invoice without further
discussion with the consumer and that the “professional services fee” contained costs for
services that the consumer neither wanted nor asked for. These problems meant that consumers
often felt that it was not clear what was included in the cost of a funeral; it was difficult to
compare prices between funeral service providers; and it was difficult to negotiate for only some
of the elements of a funeral package.
Executive summary
64 We consider that these problems and the vulnerable nature of consumers of funeral services
warrant some legislative controls to provide more protection for those consumers. Specifically,
funeral service providers should be required to publish and make available a price list of all the
funeral goods and services it provides, including:
. a description and total price of funeral goods and services offered;
. a list of any service fees charged by the funeral service provider;
. the maximum price that a funeral service provider charges for funeral goods and services;
and
. any particular items required by regulations made under the new statute.
65 Prior to entering an agreement for the supply of funeral goods or services, the funeral service
provider should also be required to give the consumer a statement of the costs of the funeral.
That statement of costs should set out:
. the cost of each of the goods and services to be supplied;
. the cost of any disbursements;
. the cost of any service fees;
. if the goods and services to be supplied is a package, the description of each item in the
package and a total cost of the package; and
. how the consumer may make a complaint.
BURIAL DECISIONS
66 Currently, the rules covering the powers and duties to make decisions after a death as to how
the body should be dealt with are found in the common law rather than statute. They have
recently been clarified in the high-profile case of Takamore v Clarke.5 In that case, the Supreme
Court said that:
. the executor (if one is appointed) has the duty to dispose of the body;
. if no executor is appointed, the person who is the potential administrator of the estate (under
the Administration Act 1969) has that duty;
. when making the decisions, the decision-maker must take account of the views of those close
to the deceased that are known or conveyed to him or her (including any cultural, religious
or spiritual practices);
. a decision may be challenged in the High Court;
. the role of the Court under this jurisdiction is to determine what is appropriate (rather than
whether the decision is reasonable); and
. in making that determination, the Court must consider:
_ the nature and closeness of the deceased’s relationships to relevant family members and
to any proposed location for burial;
_ tikanga in relation to burial practice as well as other important cultural, spiritual and
religious values; and
5 Takamore v Clarke [2012] NZSC 116, [2013] 2 NZLR 733.

_ any wishes expressed by the deceased person.
67 We consider that while this clarification of the common law brings some certainty to the law,
in a number of key ways, it does not go far enough in reflecting public expectations as to how
these decisions should be made in practice. Consequently, we recommend that there should be
new statutory rules establishing who may make these decisions; how they should be made; and
how they should be dealt with by the courts if recourse to the courts is sought. In making these
recommendations, we aim to ensure that:
. the rules bring clarity and certainty to this issue;
. the rules reflect public expectations of those decisions are made in practice;
. any wishes expressed by the deceased are followed wherever practicable; and
. a space is open for tikanga and other relevant cultural practices to operate as much as
possible.
Compliance with the deceased’s wishes

68 It is not uncommon for a person to express to relatives or friends their wishes as to how their
funeral should be conducted or how their body should be dealt with. Currently, the law does
not recognise those wishes, so the person making the decisions can override them, even if they
are unequivocal and reasonable. Of course, in practice, they will usually be taken into account
and often complied with.
69 We have found that there is an increasing legal and philosophical acceptance that the wishes of
the individual are important and must hold considerable weight. This reflects the importance
given to individual autonomy. Consequently, we propose that if a person has expressed their
wishes in writing, those wishes must be given effect to unless there is a compelling reason not
to do so. Such reason might be that the wishes are unreasonable or impractical, including that
there are insufficient funds in the estate to provide for them. If the wishes have been expressed
but not in writing, they must be taken account of by the person making decisions, but they
should not be binding, given the lack of certainty that may surround verbally expressed wishes.
Appointment of a deceased’s representative

70 Of course, what is considered to be a “compelling” reason not to follow the wishes of the
deceased will depend upon the views of the person making the decisions. We do not consider
that a tighter legal test is possible, given the vast range of circumstances that it will cover. For
this reason, we propose that the new statute should enable people to appoint a trusted person as
a “deceased’s representative” to make decisions about the funeral and dealing with their body
after their death. A trusted appointed person is much more likely to prioritise the wishes of
the deceased person when faced with countervailing considerations. By appointing a deceased’s
representative, a person will have assurance that their wishes will be carried out.
71 A deceased’s representative should be appointed in writing and the person must consent to
the role. In addition to having the right to make decisions about funeral arrangements, how
the body should be disposed of and how any remains of the body should be dealt with, the
deceased’s representative should have the right to custody of the body to facilitate those other
decisions. He or she should also have the duty to dispose of the body within a reasonable time.
Executive summary
The role of the executor and a new framework for burial decisions
72 As we described, currently, if a person has a will and so has appointed an executor of that
will, that person has the power and duty to make decisions about the body and about funeral
arrangements if the family cannot agree, in addition to administering the deceased person’s
property. We consider that this rule should continue (and be reflected in statute), but it should
be subject to the overriding right of any deceased’s representative appointed by the deceased
person before their death.
73 Under the proposed framework, if a person has both a deceased’s representative and an
executor of their will, the deceased’s representative will make the decisions about the funeral
and the body, leaving the executor to administer the estate. If no-one has been appointed to
either of these roles, any member of the deceased person’s family should have the power to
make the decisions. If a funeral director receives instructions from one family member, he or
she may rely on those instructions unless the director has reason to believe that another person
has been appointed as the deceased’s representative or executor or that there are challenges to
the instructions.
74 If a person dies without appointing a decision-maker and there are no family members available
to make the decisions, the statute should provide a power for any other person to make the
decisions. If there is no-one stepping forward to arrange the funeral, the public interest requires
that some public agency has a duty to provide for the disposal of the body in a reasonable
timeframe. We consider that local authorities are best placed to do this. The costs should be
minimal and should be covered by the estate or, if that is insufficient, the funeral grant from
Work and Income New Zealand.
Jurisdiction of the court

75 While we consider that the proposals above increase certainty and decrease the likelihood of
irreconcilable disputes by establishing a framework for who may make burial decisions and
providing that any written wishes of the deceased person must be given effect to, there may still
be disputes that need to be resolved by the courts.
76 Currently, only the High Court may resolve these types of disputes. We consider that the Family
Court or the Māori Land Court may be better placed to resolve some types of burial disputes.
For example, the Family Court has expertise in dealing with families in dispute who are likely
to have an ongoing relationship after court proceedings. The Māori Land Court has expertise in
dealing with burial disputes that involve consideration of tikanga.
77 For these reasons, we propose that a person may apply to the High Court, the Family Court or
the Māori Land Court to resolve a burial dispute. Which court is chosen will depend upon the
nature of the issue in dispute and other factors such as timing. However, the Family Court or
the Māori Land Court may only hear the dispute if both parties agree to that jurisdiction. If they
do not agree, only the High Court may resolve the issue.
78 In exercising this jurisdiction, a court must take account of a number of statutory
considerations, including:
. the deceased’s wishes;
. the views of members of the deceased’s family group;
. relevant cultural considerations including tikanga Māori; and
. the practicality, cost and timeliness of any proposed burial arrangements.

Leaving a space for tikanga to operate
79 One of the key questions of this review is how tikanga Māori should be given effect to in burial
decisions. Tikanga prescribes a number of practices and decisions that must happen after the
death, including that relatives must accompany the tūpāpaku (the body) to the marae or home
and that visitors make a tono or challenge for the right to bury the body. Under tikanga, these
rules apply to a deceased person irrespective of their expressed desire for that to happen.
80 The Supreme Court in Takamore v Clarke held that tikanga is a value that should be taken
into account where relevant to the burial decision. It is clear to us also that tikanga must be
expressly recognised in New Zealand law on burial. However, balancing the interests of tikanga
alongside legal certainty and individual autonomy has been a key challenge of this review. We
consider that the proposed recommendations for burial decisions provide a framework of laws
that creates space for tikanga to apply as much as possible as follows:
. A person who wishes to ensure that decisions about their funeral and body are made in
accordance with tikanga may appoint a trusted person as a deceased’s representative to
ensure that happens. For example, they may appoint a kaumātua from their hapū.
. Whoever makes decisions about the funeral and the body after a death, whether a deceased’s
representative, the executor or the family, must take account of tikanga Māori when that is
appropriate. This means that if the deceased person is Māori and tikanga considerations are
raised in respect of those decisions, tikanga cannot be ignored.
. If there is an irreconcilable dispute, the parties may apply to the Māori Land Court to
determine the dispute. That Court is much better placed to determine issues involving
tikanga than other courts. However, if the parties do not agree on the Māori Land Court, the
matter must be heard in the High Court as is currently the case.
. Whichever court is asked to determine a burial dispute (whether the High Court, the Family
Court or the Māori Land Court), when making its decision, that court must take account of
tikanga Māori or other cultural considerations.
Summary of recommendations
R1 The Burial and Cremation Act 1964 should be replaced by a new statute for burial,
cremation and funerals to be administered by the Department of Internal Affairs. However,
provisions relating to the determination of the cause of death should be transferred to a
statute administered by the Ministry of Health.
DEATH CERTIFICATION
CENTRAL RESPONSIBILITY FOR THE CAUSE OF DEATH CERTIFICATION SYSTEM
R2 The Ministry of Health should have responsibility for the quality of outputs and outcomes
from the death certification process.
AN ONLINE PROCESS FOR CERTIFYING CAUSE OF DEATH
R3 There should be an online death certification process created and managed by the Ministry
of Health.
R4 The online death certification process should have a section for verification of the identity of
the body including the evidence for that verification.
R5 The statute should require that a deceased body may not be disposed of unless a doctor or
other authorised person has certified that the identity of the deceased has been adequately
determined. If the doctor or authorised person considers the body is not adequately
identified, they must refer the death to the Police.
R6 The statute should require that a body may not be disposed of or embalmed unless a doctor
has certified the cause of death of that person or the authorisation of the coroner is
obtained.
R7 The Births, Deaths, Marriages, and Relationships Registration Act 1995 should be amended
so that the doctor or coroner who determines the cause of death has a duty to provide
preliminary notice of the death (and the cause of death) to the Registrar-General.
R8 The Births, Deaths, Marriages, and Relationships Registration Act 1995 should also be
amended to make it clear that a person making decisions about disposal of the body has a
duty to notify the Registrar-General of the death (in the manner prescribed by regulations
made under that Act).

STATUTORY DUTIES IN DETERMINING THE CAUSE OF DEATH
R9 The statute should enable some nurses to certify death in some circumstances.
R10 The statute should not require the attending doctor to view the body prior to determining
the cause of death. It should be up to the doctor to determine whether an examination or
viewing of the body is required. However, the statute should require that an alternative
doctor who is certifying the cause of death views the body prior to making that
determination.
R11 The statute should require the doctor certifying the cause of death to determine that cause
to the best of the doctor’s knowledge and belief.
R12 The statute should state that the timeframe within which the attending doctor must
determine the cause of death is “within 24 hours of learning of the death or as soon after
that as is reasonably practicable”.
R13 The statute should provide that a doctor who did not attend the deceased person during
their illness may certify the cause of death if the attending doctor is unavailable.
“Unavailable” should be given its usual meaning, which is broader than that currently in the
Act.
R14 The statute should provide that a person may not embalm or dispose of a body unless the
AUDITING CAUSE OF DEATH DETERMINATIONS
R15 The statute should create a statutory role of “cause of death reviewer” to be appointed by
the Minister of Health.
R16 A function of cause of death reviewers should be to undertake a review of a random sample
of all deaths (except deaths that occurred in hospital and deaths that have been referred to
the coroner) for the purpose of:
. detecting error in the determination of the cause of death;
. detecting deaths that should have been referred to the coroner; and
. providing education and support to doctors who certify the cause of death.
R17 Additional functions of cause of death reviewers should be to:

. review deaths referred to them;
. undertake targeted reviews of deaths; and
. provide support and education for doctors who certify cause of death.
R18 The statute should provide that, when a cause of death reviewer detects an error in the
determination of the cause of death, the reviewer must:
. discuss the error with the certifying doctor with a view to reaching agreement (if
necessary) about amending the certification of the cause of death; and
. if agreement cannot be reached, refer the death to the coroner or to another authorised
doctor for adjudication.
R19 If the reviewer detects evidence of criminal activity, the reviewer must report the death to the
Police.
CEMETERIES AND CREMATORIA
WHAT LAND IS CEMETERY LAND?
R20 The Act should deem all land in which bodies are buried to be a cemetery (except urupā set
aside under Te Ture Whenua Māori Act 1993).
R21 The owner of any land who has reasonable grounds to believe that a body or bodies are
buried in the land should be required to notify that fact to the relevant local authority. Local
authorities should have a power to undertake such investigations as are necessary and
desirable, in order to determine whether a piece of land has a body or bodies in it and should
be deemed to be a “cemetery” under the Act.
OBLIGATIONS ON CEMETERY MANAGERS
R22 The statute should require a cemetery manager to ensure that the cemetery is registered
with the local authority.
R23 A non-local authority cemetery manager must enter into a covenant in favour of the relevant
use of the land as a cemetery. The statute should allow a transition period of two years for
these obligations. The covenant must be noted on the certificate of title of the land.
R24 If a non-local authority owner or manager of a cemetery wishes to use the land for a purpose
inconsistent with the covenant, that person may apply to the local authority either to vary
the covenant or for permission to disinter all of the bodies (in which case, the covenant
would be removed).
R25 If the local authority agrees to vary or remove a covenant, this must be noted accordingly on
the certificate of title.
R26 If the local authority grants permission for all the bodies to be disinterred, it should provide
notice to that effect to the District Land Registrar who should, upon notice from the land
owner that all the bodies have in fact been disinterred, remove the covenant from the title.

R27 The statute should provide that local authority cemeteries must not be used in any way that
does not recognise or respect the dignity of the deceased bodies buried there.
R28 A local authority cemetery owner or manager may apply to the Environment Court for
approval to either use the land for a purpose that is inconsistent with R27 or to disinter the
bodies.
R29 In deciding whether to allow alternative uses of the cemetery or to allow the bodies to be
disinterred, the local authority or the Environment Court must:
. consider the views of neighbours and users of the cemetery;
. consider whether the public interest requires the disinterment of all the bodies; and
. be satisfied that the interests of the community in retaining the land as a cemetery are
outweighed by the interests of the community in using that land for the alternative
purpose.
R30 There should not be specific statutory restrictions on the leasing, mortgaging or selling of
cemetery land.
R31 Cemetery managers should have a statutory obligation to keep a record of every burial,
including a description of the location of each grave and the identity of the person buried
there, and to forward that information to the local authority at least once a year.
R32 The statute should provide that a cemetery manager is under a duty to maintain the
cemetery in a reasonable condition, having regard to how the cemetery is used by the
community.
WHO IS RESPONSIBLE FOR THE MANAGEMENT OBLIGATIONS?
R33 The statute should provide that, except as described below, the person who is the owner of
the land on which bodies are buried is designated the cemetery manager and has
responsibility for the management obligations under the statute. However, if, when the
statute comes into force, a cemetery is managed by a group of people who are community
managers of the cemetery and who do not have ownership of the cemetery land, that group
is designated as the cemetery manager and has primary responsibility for the management
obligations under the statute.
R34 “Community manager” should mean a person who makes most of the day-to-day decisions
in respect of a cemetery such as the provision of burial plots, maintenance of the grounds
and the keeping of burial records, whether under a formal or de facto delegation from the
cemetery owner.
R35 Any person who or group which who is the current manager of a cemetery on land for
which the certificate of title notes previous managers as owners may apply to the District
Land Registrar to be listed as an owner on the certificate of title. The District Land Registrar
may make the amendment if satisfied that:
. the details in the application are, to the best of his or her knowledge, true and correct;
and
. the purpose of the application is to further the management of the cemetery.
RENOUNCING, DELEGATING AND TRANSFERRING MANAGEMENT RESPONSIBILITY
R36 The local authority must assume responsibility for the cemetery management if:
. the current cemetery manager no longer wishes to manage the cemetery;
. it is in the interests of the community that the local authority manages the cemetery; and
. the local authority is able to fulfil the management obligations.
R37 The statute should provide that a person or group who is designated the cemetery manager
under the exception described in R33 above, may renounce the role of cemetery manager by
providing notice to that effect to the cemetery owner and to the local authority. The local
authority must note in its cemetery register the fact that the role has been renounced.
R38 The statute should provide that any cemetery manager may delegate the role of cemetery
manager, or any of the cemetery management powers and obligations, to any other person
who provides consent.
R39 The statute should provide that the owner of cemetery land may transfer the ownership of
the land, and therefore the cemetery management powers and obligations to any person,
including to the local authority.
CEMETERY MANAGERS’ POWERS
R40 A cemetery manager should have a statutory power to maintain any grave, memorial, vault
or tablet, notwithstanding any power in any other person by virtue of a contract or bylaws.
R41 A cemetery manager that is not a local authority should have a power to apply to the local
authority (and a cemetery manager that is a local authority should have a power to apply to
the Environment Court) for permission to remove monuments or tablets from a whole
cemetery or a part of a cemetery. In determining whether to grant permission, the local
authority or Environment Court, as the case may be, must consider:
. the projected costs of maintenance of the cemetery;
. the availability of resources to perform the maintenance; and
. the reasons for any views of the community both for removal of the monuments and
objecting to removal of the monuments.

R42 The statute should provide an exception to section 42 of the Heritage New Zealand Pouhere
Taonga Act 2014, such that cemetery managers may do work on a grave site for the purpose
of ensuring that it is not a danger to any person working or visiting the cemetery, but only to
the extent that such work is necessary for that purpose and only in a way that minimises the
negative effect of the work on the historic value of the site.
R43 The statute should provide that unless a contract for purchase of a burial plot provides
otherwise, the term of interment is in perpetuity.
R44 The statute should provide a power in cemetery managers to permanently set aside a portion
of a cemetery for the burial of members of the armed forces and their spouses.
EXTRA OBLIGATIONS ON LOCAL AUTHORITY CEMETERY MANAGERS
R45 All cemeteries that were required before the commencement of the new statute to be open
for the burial of all deceased persons should continue to be subject to that requirement,
except when the cemetery management has determined that the cemetery has reached full
capacity.
R46 The statute should require that local authority public cemetery managers must consider
applications from denominational groups or any other group of people for a separate burial
area within the cemetery. In considering such applications, managers must consider:
. costs to the cemetery of providing a separate area (including, where appropriate, the
applicant’s willingness to share those costs);
. projected demand for the separate area; and
. the effect of providing a separate area on the availability of land for burial within the
cemetery and within the region.
R47 Local authority public cemetery managers should have a duty to create and maintain a policy
for their cemetery, subject to public consultation, that covers at a minimum:
. maintenance standards;
. the provision of separate burial areas within the cemetery;
. the opening hours of the cemetery and hours that burial services can be carried out;
. the prices of plots and other fees for burial;
. whether some plots may be sold for limited tenure; and
. limitations on the rights of bereaved people to have memorials on the plot.
LOCAL GOVERNMENT’S ROLE IN RELATION TO ALL CEMETERIES
R48 The statute should provide that local authorities have a duty to provide facilities for the
disposal of dead bodies if there are otherwise insufficient facilities available in its district.
R49 The statute should provide that local authorities have a duty to dispose of the body of any
person for whom there is no other person available to do so. The reasonable costs of such
arrangements should be recoverable from the estate of the deceased person or, where
appropriate, from the funeral grant from Work and Income New Zealand.
R50 The statute should require local authorities to keep a register of all cemeteries in their region
and to allow public searches of that register. That register should include the names and
contact details of current cemetery managers and burial information forwarded by cemetery
managers.
R51 The statute should provide a power in an authorised employee of a local authority to enter
and inspect any cemetery (including any building in the cemetery, but not a dwelling house
or marae unless the occupier has consented or a warrant has been obtained), for the
purpose of:
. determining whether the requirements of the statute are being met; or
. obtaining evidence that those requirements are not being met.
R52 A local authority may provide notice to a cemetery manager of its intention to assume
responsibility for the management of a cemetery if:
. it considers that the cemetery manager is failing to fulfil any or all of the obligations of
cemetery management in respect of a cemetery;
. that failure is significant; and
. it is in the public interest for the local authority to assume management of the cemetery.
R53 If the cemetery obligations remain unfulfilled one year after notice was given, the local
authority may assume responsibility for the cemetery management by providing a second
notice to that effect to the original cemetery manager and noting the change on its cemetery
register. Notice is not required if the cemetery manager is unable to be found despite
reasonable attempts or is unavailable due to death or incompetency.
DISINTERMENT
R54 It should be an offence to remove a body or remains of a body buried in any cemetery or
place of burial (including urupā) without the permission of the cemetery manager, the local
authority or a court (as described below).
R55 The permission of the Environment Court should be required for multiple disinterments from
local authority cemeteries.

R56 The permission of the local authority should be required:
. for multiple disinterment from cemeteries that are not local authority cemeteries;
. when there are no more than 10 bodies buried in the cemetery (even if the application
relates to fewer bodies); or
. where the body has been buried illegally.
R57 The permission of the cemetery manager should be required in all other cases. However, it
should be open to a person to apply directly to the High Court, the Family Court or the Māori
Land Court for permission, if they choose.
R58 When deciding whether to grant permission for single disinterment, the cemetery manager,
local authority or court (as applicable) may consider any relevant matter. However, except
when the body was buried contrary to law or the burial was for a limited tenure that has
reached its end, permission may not be granted for single disinterment unless the cemetery
manager, the local authority or court (as applicable) is satisfied that all interested relatives
have been consulted and there are no objections expressed.
R59 Permission for disinterment may be granted subject to any conditions the cemetery
manager, local authority or court (as applicable) considers are appropriate.
R60 The statute should provide that no civil or criminal liability attaches to a cemetery manager or
local authority who approves a disinterment in accordance with the statutory requirements.
R61 The statute should provide that regulations may be made for the purpose of providing
procedures to be followed when disinterring a body; ensuring the dignity of the body
disinterred; and reducing or managing any health risks in the disinterment.
UNLAWFUL BURIAL
R62 It should be an offence to knowingly bury a body in any land that is not an approved
cemetery.
R63 It should be a defence to this offence if the defendant can show that it was impractical to
transport the body to an approved cemetery and the body was buried respectfully in another
place.
APPROVED CEMETERIES
R64 The statute should provide that any cemetery recognised under the Burial and Cremation Act
1964 as a cemetery or other burial place and that is registered with the local authority should
be an “approved cemetery” for the purposes of the offence of unlawful burial.
R65 The statute should provide that any new cemetery is an approved cemetery if:
. it has been approved by the local authority;
. it has been registered as a cemetery on the local authority register; and
. in respect of non-local authority cemeteries (including burial on private land), the
certificate of title for the cemetery land provides a covenant indicating that bodies are
buried in the land and restricting the use of the land.
R66 The statute should permit any person or entity to apply to the local authority for approval to
establish a new cemetery on any land, subject to the granting of permissions under the
Resource Management Act 1991. (The process for approving burial on private land is set out
in R71.)
R67 In considering whether to grant approval for the establishment of a new cemetery, the local
authority may consider any matter it considers relevant, including:
. the extent to which any risks raised by the proposed cemetery can be adequately
mitigated.
R68 If a local authority decides to grant approval for the establishment of a new cemetery, it may
impose any conditions it considers necessary, including:
. maintenance requirements in addition to those imposed by the statute;
. the establishment of a fund (or a plan for the development of a fund) to provide for the
maintenance of the cemetery land in perpetuity; and
. the payment of a bond to cover the risk that the cemetery is not adequately managed
into the future and the local authority would be required to take over management.
R69 Any person may apply to the local authority for burial on private land if:
. the land in question is rural land; and
. the cemetery is intended for the burial of no more than five bodies.
R70 The Resource Management Act 1991 should not apply to such applications for burial on
private land.
R71 The local authority must approve any application for burial on private land if it is satisfied
that:
. there is unlikely to be an adverse impact on any neighbouring land owners;
. the land is suitable for use as a cemetery;
. there is unlikely to be any adverse impact on surrounding land and waterways;
. the applicant has a strong family connection with the site; and
. there is an adequate plan for the perpetual maintenance of the site as a cemetery.
R72 If a local authority decides to grant approval for burial on private land, it may impose any
conditions on that approval as it considers desirable.

CREMATION
R73 Unless the prior permission of the local authority is obtained, it should be an offence to
knowingly cremate or otherwise dispose of a body except in an approved cremator or
approved other device.
R74 The scattering of ashes should not be restricted under the statute.
R75 The statute should not require approval before the construction or use of a new
crematorium. Rather, relevant considerations should be addressed through processes under
the Resource Management Act 1991.
R76 Any person should be able to apply to the local authority for permission to cremate or
otherwise dispose of a body other than in an approved cremator or approved other device.
R77 The statute should provide that, when determining whether to grant permission to cremate
or otherwise dispose of a body other than in an approved cremator or approved other
device, the local authority may consider any matter it considers appropriate, but it must
consider:
. the reasons for applying for cremation other than in an approved cremator or approved
other device;
. any risks posed to public health or to the health of any individual;
. any risks to the environment (including any fire bans or the need for resource consent);
and
. the views of any neighbours who may be adversely affected.
R78 The local authority may grant permission for cremation or other disposal other than in an
approved cremator or other approved device if it is satisfied that any risks are small or can be
adequately mitigated. It may grant permission subject to any conditions it considers is
appropriate.
STATUTORY DUTIES IN RESPECT OF THE DISPOSAL OF BODIES
R79 The statute should provide that every person must treat any dead human body or human
remains with respect. The breach of this requirement should be an offence.
R80 The statute should provide that the person who has the duty to dispose of the body must do
so without undue delay, taking into account the mourning needs of the bereaved and any
ceremonies to be performed. Knowingly breaching this requirement without reasonable
excuse should be an offence.
THE FUNERAL SECTOR
REGISTRATION OF FUNERAL SERVICE PROVIDERS
R81 The statute should require that no person may carry on the business of providing funeral
services unless that person is registered or is acting under the direct supervision of a
registered person.
R82 Registration should be a function of central government.
R83 An applicant for registration must be registered if they pay the prescribed fee and
demonstrate:
. the absence of convictions for offences described in R84;
. the absence of disqualifying conditions described in R85; and
. that the person holds the qualification required by regulations made under the statute to
be held for the relevant type of funeral service or passes an approved examination.
R84 The criminal convictions that should preclude a person from registration are:
. a conviction for an offence under the Burial and Cremation Act 1964 or the new statute;
. a conviction for an offence against section 150 of the Crimes Act 1961;
. a conviction for dishonesty (as defined in the Crimes Act 1961) within the previous 10
years;
. a conviction for an offence under Part 1 (relating to unfair conduct) or subparts 1 or 2
of Part 4 (relating to layby sales and uninvited direct sales) of the Fair Trading Act 1986
within the previous 10 years;
. a conviction resulting in the imposition of a term of imprisonment of three years or more;
or
R85 The conditions that would disqualify a person from registration should be that the person:
. is under 18 years of age;
. is an undischarged bankrupt;
. has already had their licence cancelled under the Burial and Cremation Act 1964 or the
new statute;
. has been prohibited from being a director, promoter or manager of a company;
. is subject to a property order under the Protection of Personal and Property Rights Act
1988;
. is a person in respect of whom a personal order has been made under the Protection of
Personal and Property Rights Act 1988; or
. is subject to a compulsory treatment order under the Mental Health (Compulsory
Assessment and Treatment) Act 1992.

R86 The statute should provide that a person is deemed to hold the relevant qualification if that
person has been providing the relevant funeral service for a period of five years prior to the
application for registration.
R87 Registration should be renewed every three years.
R88 The registration authority should have the power to investigate and prosecute any breach of
the registration requirements and to cancel the registration of a person if it is satisfied that
one of the conditions for registration ceases to exist.
R89 A person may appeal any decision of the registration authority to the District Court. Any
appeal from such a decision of the District Court should be on questions of law only.
R90 The statute should provide that carrying on business as a funeral director in breach of the
requirement in R81 is an offence.
DUTIES ON PROVIDERS OF FUNERAL SERVICES
R91 The statute should provide that every owner or manager of a funeral service business is
under a duty to ensure that:
. records are kept in respect of every human dead body in its custody;
. unclaimed or disputed ashes are held for at least 10 years.
R92 A funeral service business should have a power to inter or scatter ashes in an appropriate
location if:
. at least 10 years have elapsed since cremation;
. the ashes remain unclaimed;
. notice has been sent to the last known address of the applicant for cremation; and
. the ashes remain unclaimed or in dispute six months after the date of the notice.
R93 The statute should provide that:

. if a deceased person appointed a deceased’s representative, that person has the right to
custody of the ashes after the body has been cremated and to decide how they will be
dealt with; and
. if a deceased’s representative has not been appointed, the family (as is defined in Part 4)
has the right of custody of the ashes.
R94 The statute should provide that a breach of the duties in R91 is an offence for which the
owner, manager or the business itself may be liable.
INSPECTION OF PREMISES
R95 The statute should provide that any authorised employee of a local authority or Police officer
may at all reasonable times enter and inspect any land or building used for the provision of
funeral services and seize records for the purpose of determining compliance with the
statute or any regulations made under the statute.
DISCLOSURE OF COMPONENT PRICES
R96 The department administering the new statute should develop and maintain a website
providing consumer information to assist consumers making decisions after a death,
particularly decisions about purchasing funeral services.
R97 The statute should require that funeral service providers must publish and make available a
price list of all the funeral goods and services it provides, including:
and
R98 The statute should require that, prior to entering an agreement for the supply of funeral
goods or services, the funeral service provider must give the consumer a statement of the
costs of the funeral. A breach of this requirement should be an offence.
R99 That statement of costs must set out:

R100 Each item on the statement of costs (except disbursements) must correspond with an item
on the published price list.
R101 If the funeral service provider does not know the cost of any disbursements at the time of
providing the statement of costs, the funeral service provider must provide a reasonable
estimation of the cost and a statement of the actual disbursement cost with the final
invoice.
R102 A service fee may only cover services for which the cost is not able to be ascertained at the
time of providing the statement of costs.
R103 The statute should provide that a breach of these requirements is an offence.

BURIAL DECISIONS
THE EXECUTOR
R104 The statute should provide that, in the event that the family is unable to agree on the funeral
arrangements or disposal of the body or any remains, the executor should have the right to
make these decisions and should have a duty to dispose of the body. This right and duty is
subject to the right and duty of the deceased’s representative, if one is appointed.
THE DECEASED’S REPRESENTATIVE
R105 The statute should provide that before their death, a person may appoint a deceased’s
representative.
R106 Upon the death of the appointer, a deceased’s representative should have a power to make
decisions, in preference to all others including the executor, as to:
. funeral arrangements;
. how the body will be disposed of; and
. how any remains of the body should be dealt with.
R107 A deceased’s representative should have a duty to dispose of the body of the appointer after
death.
R108 A deceased’s representative (or the executor if there is no such representative or if the
representative fails to act) should have a right to custody of the body of the appointer when
he or she dies. That right can be exercised for the limited purposes of exercising the rights
and duties in respect of funeral arrangements and disposal of the body. The right to custody
of the body must be subject to other applicable laws, such as the right of Police to take
custody of a body under the Coroners Act 2006.
OTHER POWERS AND DUTIES
R109 The statute should provide that every member of the deceased person’s family should have
all powers necessary to make decisions about funeral arrangements, disposal of the body
or how to deal with any remains and should have a duty to dispose of the body of the
deceased person in the event that:
. there is no deceased’s representative or executor or that person fails to fulfil their role;
. it is reasonably practicable for that family member to do so;
. it is appropriate with regard to the relationship between the deceased and that family
member; and
. there is no other reason why that family member should be exempt from the duty.
R110 The statute should provide that any person has the power to make decisions about funeral
arrangements, disposal of the body or how remains of the body should be dealt with if
there is no executor, deceased’s representative or family member who is doing so.
R111 The statute should provide that funeral service providers should not be liable for any
deficiency in the authority of the person with whom they are contracting for the provision
of funeral services if they have no reason to consider that there is a deficiency in that
authority.
R112 The statute should provide that the estate of the deceased person should be liable for the
reasonable costs of funeral arrangements and disposal of the body. What is “reasonable”
should depend upon the size of the estate left by the deceased and the deceased’s position
and circumstances in life.
R113 Decision-makers should be liable for any costs incurred by them in relation to funeral
arrangements and disposal of the body to the extent that the costs are not reasonable or
cannot be covered by the estate.
FACTORS TO BE TAKEN INTO ACCOUNT WHEN MAKING BURIAL DECISIONS
R114 The statute should require that where a deceased person has expressed in writing his or her
wishes relating to funeral arrangements, disposal of their body or handling of their remains,
the person making the decisions about those matters must give effect to those wishes unless
satisfied that there is a compelling reason not to do so.
R115 Where a deceased person has expressed such wishes but not in writing, they must be taken
into account by the person making the relevant decisions.
R116 A person making decisions relating to funeral arrangements, disposal of the body or how
any remains should be dealt with must take account of any views of the family. In particular,
that person must seek out the views of family members to the extent that he or she
considers is practicable in the time available, giving particular priority to obtaining the view
of any spouse. That person must give preference to the views of those people closest to the
deceased person, particularly any spouse.
any remains should be dealt with must take account (where appropriate) of tikanga Māori,
and any religious, cultural and ethical beliefs or practices of the deceased or their family.
any remains should be dealt with must take account of the likely size of the estate and its
ability to cover the costs of the decisions relating to funeral arrangements, disposal of the
body and dealing with any remains.

THE ROLE OF THE COURTS
R119 The statute should enable applications to be made to the High Court, the Family Court or the
Māori Land Court for determination of post-death disputes in relation to funeral
arrangements, disposal of the body or how any remains should be dealt with.
R120 If the parties cannot agree on which court should hear the proceedings, the matter should
be heard in the High Court.
R121 In relation to such an application, the court should have power to:
. appoint a person to make a decision;
. determine whether a decision that has been made is reasonable in the circumstances;
. make a decision about funeral arrangements, disposal of the body or how any remains
should be dealt with;
. make an interim order to secure the position of the body, including a power to order
that the body be moved to a new location and a power to appoint someone to act as
custodian of the body; and
. order disinterment of a body buried in breach of the rights of an executor or deceased’s
representative.
R122 When exercising this jurisdiction, a court should be required to take account of:
. the views of members of the deceased’s family group (with the specific weighting we
describe above in R116);
. relevant cultural considerations, including tikanga Māori;
. the practicality, cost and timeliness of any proposed burial arrangements; and
. any other factors the court thinks are relevant.
R123 The statute should require the court to determine applications in this jurisdiction with
expediency.
R124 A court order made by the Family Court should be able to be appealed as of right to the High
Court and should be heard by way of rehearing on matters of law only.
R125 A court order made by the Māori Land Court should be subject to existing appeal processes
to the Māori Appellate Court as set down in the Te Ture Whenua Māori Act 1993.
R126 The statute should require that before proceedings are commenced under the burial dispute
jurisdiction, the parties must file a genuine steps statement, outlining the steps they have
taken, if any, to resolve the issues.
R127 The court may take account of the genuine steps statement or any failure to file a genuine
steps statement when exercising any of its powers or functions under the burial disputes
jurisdiction and when considering costs.
CHAPTER 1: Introduction
Chapter 1
Introduction
SCOPE OF REVIEW
1.1 Every year there are approximately 30,000 deaths in New Zealand.6 Each of those deaths is
a profound event in the lives of the surviving family. In the midst of their grief, they usually
engage a funeral director and make decisions about funeral preparation and whether the body
will be cremated or buried. How those decisions are made is unique to each family—determined
in accordance with family dynamics and cultural, religious and ethnic background.
1.2 At another level, each of those deaths invokes the services of an array of private and public
individuals, including the doctors and coroners who determine the cause of death; the funeral
directors and embalmers who prepare the body for the funeral; the celebrants and others who
perform services or provide materials for the funeral service; and the cremator operators and
cemetery managers who dispose of the body.
1.3 Some of these post-death activities are controlled by the law, in particular, by the Burial and
Cremation Act 1964 (the Act). In 2010, the government asked us to undertake a comprehensive
first principles review of that law. The expectation was that the review would examine the basic
precepts of the legislation to determine whether it was fit for purpose in the modern world and
into the future and to make recommendations where it was found wanting.
1.4 Most of the Act concerns only cemeteries, following on from the Cemeteries Management Act
1877 and the Cemeteries Acts of 1882 and 1908. The Act is administered by the Ministry of
Health. That reflects the now outdated idea that there are significant health concerns with the
burial of bodies. That Act prescribes approved places to bury bodies, including local authority
cemeteries, trustee cemeteries, denominational burial grounds and some special burial places.
The Act has a few provisions covering cremation, but most cremation regulation is found
in the Cremation Regulations 1973, made under the Act. In 2009, provisions relating to the
certification of the cause of death were transferred into this Act from the Birth, Deaths,
Marriages, and Relationships Registration Act 1995.
1.5 The terms of reference of this review are as follows:
1. To undertake a first principles review of the Act identifying the key public interest
questions relevant to the handling and burial or cremation of the dead.
2. To undertake a process of targeted and public consultation to determine the principles,

policies and objectives which should drive legislation regulating the handling and burial of
the dead in contemporary New Zealand.
6 Statistics New Zealand “Births and Deaths: Year ended December 2014” (26 June 2015) Statistics New Zealand <www.stats.govt.nz/
browse_for_stats/>.

3. To determine whether the public interest requires the retention of primary legislation or
whether the control and regulation of burials and cremations could be devolved to local
authorities.
4. To improve the efficiency and effectiveness of the legislation by eliminating the current
overlap and duplication between the Act and related legislation and regulations.
5. To deal explicitly with a number of issues, including:

. whether the Act in its current form is meeting public expectations and needs with
respect to the handling and burial or cremation of the dead with specific reference to:
_ The care and custody of the body after death;
_ The provision of culturally appropriate options for burial or cremation;
_ The responsiveness to individual or group requirements that fall outside the ambit of
the current Act (e.g. eco or green burials);
_ The suitability of religious affiliation as the sole criteria for the establishment of
burial grounds (Part 4 s 31); and
_ The responsiveness of the Act and associated territorial bylaws to the beliefs,
customs and practices of Māori;
. to examine the interface between the Act, the Coroners Act 2006, the Health Act 1956,
the Local Government Act 2002 and the Resource Management Act 1991 to identify
redundant and or duplicate provisions;
. identify any residual public health provisions in the Act and make recommendations as
to the most appropriate legal vehicle for these provisions;
. consider whether the current system of self-regulation of funeral directors should be
continued or an alternative system of regulation be instituted;
. consider whether nationally consistent regulations are required to regulate the dispersal
of human and animal ashes to avoid cultural offence and nuisance; and
. examine the adequacy and efficiency of the current laws and regulations relating to
death certification and notification and in particular whether there should be a statutory
provision for certifying life is extinct.
6. To prepare an issues paper, undertake targeted and public consultation on the issues and
call for public submissions.
7. To prepare a final report and draft Bill including recommendations as to the most
appropriate government department to administer the new statute.
CONSULTATION
1.6 We divided this large project into four streams of work:

. Death certification—the process for determining the cause of death.
. Cemeteries and crematoria—the framework for establishing cemeteries and crematoria and
the obligations of managers of these facilities.
. The funeral sector—whether the current system of self-regulation should be continued or an
alternative system instituted.
. Burial decisions—whether there should be a new framework for making decisions about the
deceased body.
1.7 The death certification stream was unique from the others because it was likely to be of
particular interest to doctors, funeral directors and some public officials but not to the broader
public. Consequently, we split that stream from the others and, in May 2011, published Issues
Paper 23 on death certification entitled Final Words: Death and Cremation Certification in New
Zealand.7 We received 45 submissions—half of those from medical professionals or medical
organisations.
1.8 In October 2013, we published Issues Paper 34 on the remaining three streams. That paper
was entitled The Legal Framework for Burials and Cremation in New Zealand: A First Principles
Review.8 Due to the broad public interest in these streams of the project, we utilised a
comprehensive strategy for consultation, including printing and distributing copies of Issues
Paper 34, including to public libraries.
1.9 Of particular note, we held a series of public meetings throughout New Zealand on the issues
raised in that paper, including many provincial centres such as Whangarei, Gisborne, Napier,
Nelson and Rotorua. Particular attention was given to those places that had a significant
Māori population where the practices of traditional tangihanga were well adhered to by the
Māori community. These meetings were generally well attended and provided us with a clear
perspective on the practical problems with the law in this area.
1.10 We received over 260 submissions on these streams of the project—both comprehensive
submissions on Issues Paper 34 and hard-copy or web-based responses to a shorter-form
questionnaire. In addition to receiving submissions, we held meetings with a range of
stakeholders. For example, we met with religious and community groups that had specific
interest in how funerals and cremations are conducted. These included representatives from
the Muslim, Hindu and Sikh communities. The funeral industry has taken a keen interest in
the progress of this project. We met with the main industry bodies—the Funeral Directors
Association of New Zealand, New Zealand Independent Funeral Homes and the New Zealand
Embalmers Association—on several occasions and attended their conferences.
1.11 We have heard the perspectives of local authorities in a number of ways including through
discussions with Local Government New Zealand and the policy staff of several individual
councils. We also heard the views of professional staff employed by councils to manage
cemeteries and crematoria, through telephone conversations and attending the annual
conference of the New Zealand Cemeteries and Crematoria Collective.
1.12 Officials from various government departments have also been consulted throughout the course
of this project, including officials from the Ministry of Health, the Ministry of Justice and the
Department of Internal Affairs. We have also consulted coroners and the Registrar-General of
Births, Deaths and Marriages.
1.13 We found strong interest in this project from Māori due to the central role of tangihanga in
Māori life. We consulted with Māori through the public meetings and also through private
meetings with people holding special knowledge of tangihanga. Meetings with iwi were
primarily held in the North Island including Whangarei, Hamilton, Rotorua, Gisborne and
Napier. The meetings were held in venues that hold an important role in the relevant Māori
community. They included the Māori Land Court, iwi and hapū marae and urban or university
7 Law Commission Final Words: Death and Cremation Certification in New Zealand (NZLC IP23, 2011).
8 Law Commission The Legal Framework for Burial and Cremation in New Zealand: A First Principles Review (NZLC IP34, 2013).

marae. Iwi representatives were present at each of these meetings and ensured that iwi
perspectives were well understood by us.
1.14 In 2012 we re-established our Māori Liaison Committee to provide us with a Māori perspective
on all of our projects. The Committee has among its members some of New Zealand’s foremost
scholars and legal experts in tikanga and Māori law. The Committee provided us with
invaluable guidance on the best way to deal with the sensitive issues of tangihanga. This
is particularly reflected in the fourth stream of work on burial decisions. The intent of our
recommendations in that section is to ensure that the principles of tikanga applicable to
tangihanga are given space to operate in the decision-making framework.
THE NEED FOR REFORM
1.15 In the course of this consultation we formed the view, as we demonstrate in this Report, that the
Act is no longer fit for purpose and should be replaced by a more modern statute. The problems
tend to fit into two broad categories. First, the Act has not aged well. Many of its provisions are
overly prescriptive to a modern reader, and it is difficult for people affected by its provisions
to understand their powers and obligations. Also, it does not fit well with recent legislative
developments such as the significant reforms in the Resource Management Act 1991 and the
Local Government Act 2002.
1.16 Second, the Act does not reflect some of the more modern values and principles that New
Zealanders consider are important in this area. For example, we found an increasing desire for
more choice in burial and cremation arrangements. This desire is driven both by an increasing
emphasis on personal autonomy in burial decisions and by our increasingly diverse cultural
landscape. We found strong support for the legislation to recognise and permit people to
exercise their cultural, religious and ethnic customs through post-death rituals and decisions.
This particularly includes recognition of tikanga Māori and legislative amendments that allow
for its operation after death, where appropriate. Finally, we found a growing trend for more
environmentally friendly options for funerals and the disposal of bodies and, in particular, a
strong trend towards eco-burial options.
A NEW STATUTE
1.17 This Report is divided into four substantive parts, reflecting the four streams of work in this
project. In each part, we recommend that the existing legislative provisions be repealed and
replaced by new, more modern requirements.
1.18 One of our key findings is that it is only the death certification provisions of the Act that
have a primarily health focus. Consequently, in the future, the Ministry of Health should
have responsibility for only those provisions. We consider that the provisions relating to the
determination of the cause of death would fit better into the Health Act 1956 or another existing
health statute.
1.19 We consider that the proposed new requirements for cemeteries, crematoria and the funeral
sector should be in a new, standalone statute administered by the Department of Internal
Affairs (DIA). Those areas closely align with other areas of responsibility of the Department,
particularly the Resource Management Act 1991 and the Local Government Act 2002. Local
governments already register funeral directors and, through the resource consent process,
consider land use issues arising in the establishment of new cemeteries and crematoria.
1.20 Our recommendations in Part 4 for a new legislative framework for burial decisions could be
located in the new burial, cremation and funeral sector statute or in a separate statute. The
Ministry of Justice should have responsibility for administering this framework.
RECOMMENDATION
R1 The Burial and Cremation Act 1964 should be replaced by a new statute for burial,
cremation and funerals to be administered by the Department of Internal Affairs. However,
provisions relating to the determination of the cause of death should be transferred to a
statute administered by the Ministry of Health.
VALUES UNDERPINNING OUR PROPOSALS
1.21 In Issues Paper 34 we described four principles that must be fundamental to any reform in this
area.9 Those principles, which we continue to endorse, are as follows:
. Dignity of the deceased body
body—in all cultures, the deceased body has a special status. While
dead bodies do not have a right to dignity (because dead bodies cannot hold rights), it
is broadly accepted that treating deceased bodies with dignity reflects our own dignity as
human beings.
. Tikanga Māori
Māori—the imperatives of tikanga relating to death, mourning and tangihanga are
significant and deeply held. It is therefore important that any law reform in this area leaves
space for tikanga to operate as much as possible, where appropriate.
. Freedom of religion and belief
belief—the New Zealand Bill of Rights Act 1990 recognises the right
of all citizens to practise their religion or beliefs and the right of members of minority groups
to enjoy their culture.10 Rituals around death and burial are often significant elements of
culture, religion and ethnicity. Therefore, any law reform in this area must allow as much
flexibility as possible around the customs and rituals of death.
. Legislative certainty and accessibility
accessibility—the law must always be clear in its requirements so
that people know what their rights and responsibilities are. This is particularly important in
the area of burial law where decisions must be made quickly and are often irrevocable.
1.22 In our view, the new statute should have a purpose provision that reflects these values and
forms the backdrop for interpretation of all the other provisions in that statute and that informs
how powers given under the statute should be exercised.
9 At 26.
10 New Zealand Bill of Rights Act 1990, ss 15 and 20.

Part 1
DEATH
CERTIFICATION
CHAPTER 2: The current system of death certification
Chapter 2
The current system of death
certification
2.1 Since the 1840s, New Zealand has considered it important to account for every death—that
is, to record the fact of death and the cause of death in a central register. In New Zealand,
registration of the fact of death began for Pākehā in 1847 (although it was not standardised or
comprehensive until 1856) and for Māori in 1913. However, it was only in the later part of the
20th century that full descriptions of the cause of death were also included.11
2.2 Death certification is significant for several reasons. For the family, it is a record of the precious
life that is now gone, it records important information as to familial medical histories and it
might determine whether a life insurance claim can be paid. For the doctor, it marks the final
act in the professional care relationship. However, for society, it provides vital demographic
data upon which policy decisions are based and large sums of money are spent. Therefore, it is
somewhat surprising to discover, as we describe in Chapter 3, that error in death certification
is so common, not only in New Zealand but around the world. Doctors receive little training
in correct death certification practice, and this task is commonly afforded low priority in the
context of busy medical practices.
2.3 In 2011 we published Issues Paper 23 Final Words: Death and Cremation Certification in New
Zealand.12 It asked for feedback on a range of proposals for reform in this area. We received
45 submissions, with a particularly strong representation from the medical community.13
Submitters were very clear that the death certification process requires substantial reform.
Common complaints were that it was cumbersome, produced inconsistent and inaccurate
results and lacked independence and sufficient checks and balances.
2.4 In this part of the Report, we describe the current process of death certification, the problems
we discovered through research and consultation and a range of proposals for reform of the
system. In making proposals for reform, we are attempting to improve accuracy in the death
certification process and create an efficient and cost-effective system.
THE CURRENT DEATH CERTIFICATION DOCUMENTS
2.5 The current system of death certification involves a number of statutory and non-statutory
documents—some are old and antiquated, some duplicate the content required in others and
some ask questions that are very difficult to answer. When a body is to be cremated, up to six
documents must be completed between death and cremation. The various documents required
are described below in chronological order.
11 Ian Pool “Death rates and life expectancy: Recording births and deaths” (13 July 2012) Te Ara: The Encyclopedia of New Zealand
<www.teara.govt.nz/en/death-rates-and-life-expectancy/page-1>.
12 Law Commission, above n 7.
13 The breakdown of submitters by type is as follows: 11 medical organisations; 11 medical professionals; 8 government organisations (central and
regional); 3 submitters from the funeral industry; 3 legal professionals; 1 from the insurance industry; and 8 other individuals.

Life Extinct form
2.6 The Life Extinct form was developed by the Police to certify the fact of death. It is a form used
by the Police in relation to sudden deaths when a doctor is not able to certify that the death
was a natural consequence of illness. It provides a trigger for other Police duties in respect of
sudden deaths, such as opening a sudden death file and referring the death to the coroner. It is
also used by coroners as, in practice, this is what triggers their jurisdiction, although it is not a
legal requirement.14
2.7 Currently, the Life Extinct form is completed by doctors and paramedics. There have been
recent discussions amongst stakeholders about extending that authority to certain registered
nurses, nurse practitioners and midwives. It was thought that extending the authorised group
in that way would reduce delays in the processing of bodies after death, particularly in rural
areas and in aged care facilities.
2.8 We have found that it is common for people to confuse the Life Extinct form (which certifies the
fact of death) with the Medical Certificate of Cause of Death (which certifies the cause of death),
described below. There also appears to be an erroneous understanding by some that the law
requires the Life Extinct form to be completed before a body may be moved. Any requirement
to complete a Life Extinct form prior to moving a body is a practical requirement imposed by
the party concerned rather than a legal requirement.
Record of Death form

2.9 The Record of Death form was developed by the Chief Coroner to help doctors determine
whether a death is reportable under the Coroners Act 2006. It was developed in Canterbury
after the inquiry into deaths of patients of cardiothoracic surgeon Keith Ramstead and was
subsequently rolled out to every District Health Board. It is used only for deaths in hospitals and
is not a statutory requirement. There is currently no equivalent form for non-hospital deaths,
although we understand that one is in development.
2.10 A death is reportable under section 13 of the Coroners Act if it occurs in New Zealand and:15
. the death is without known cause or is a suicide or is unnatural or violent;
. there is no doctor’s certificate given;
. the death occurred in certain circumstances during medical, surgical or dental operation or
treatment; or
. the death occurred in official custody or care.
2.11 Doctors have found this form to be useful. However, it is also common for doctors to have a
telephone conversation with the local coroner to discuss whether they should report the death
or determine the cause of death themselves.
Medical Certificate of Cause of Death

2.12 The Burial and Cremation Act 1964 (the Act) requires a doctor to complete a “doctor’s
certificate” where a patient’s death is a natural consequence of an illness.16 Also under that
Act, a body must not be disposed of unless a doctor’s certificate has been completed (or
14 The Life Extinct form is not a statutory form and is not required by law. In Chapter 5, we consider whether it should become a statutory
requirement.
15 Amendments to these requirements are proposed in the Coroners Amendment Bill (239-1), clause 9, which was introduced in August 2014.
16 Burial and Cremation Act 1964, s 46B(1).
coroner’s authorisation obtained).17 The form and requirements of the “doctor’s certificate” are
not provided in the Act, but doctors understand this to refer to the document that establishes the
cause of death. In practical terms, this is the Medical Certificate of Cause of Death (MCCD) form
created by the Ministry of Health to conform to the World Health Organisation’s categorisation
and codification of mortality and morbidity data.
2.13 That form records the cause of death; the date of death (as told to the doctor); the date the doctor
last saw the deceased person alive; confirmation as to whether the doctor saw the body after
death; place of death; and confirmation as to whether the deceased had an infectious disease.
2.14 In describing the cause of death, the form requires details of:
. the disease or condition directly leading to death;
. any antecedent causes of death;18
. any underlying cause of the death; and
. any other significant conditions contributing to the death but not related to the disease or
condition causing death.
2.15 This form is sometimes erroneously referred to as the “death certificate”. The death certificate
is actually the document produced by the Registrar-General of Births, Deaths and Marriages,
described below. In this Report, we will refer to this form as the MCCD.
Transfer of Charge of Body form

2.16 The Act requires that a Transfer of Charge of Body form must be obtained when a person
is transferring the body into another person’s charge.19 The form is a standard form issued
under the Births, Deaths, Marriages, and Relationships Registration Act 1995 under which the
person taking charge of the body undertakes responsibility for notifying the Registrar-General
of Births, Deaths and Marriages of the death and for disposing of the deceased body. It also
records the intended place of disposal of the deceased body.
2.17 The Transfer of Charge of Body form is not required in certain circumstances, including when
a funeral director is collecting a body from an aged care facility or a private home.20
Cremation certificates
2.18 There are a number of additional forms that must be completed under the Cremation
Regulations 1973 (the Regulations) if a body is to be cremated.
Application for Cremation

2.19 The Regulations require that a cremation application in the prescribed form be completed,
usually by the executor or near relative of the deceased.21 The purpose of the form is for the
executor or near relative to identify any circumstances of the death that may indicate that the
death should be referred for further investigation and to provide details that may be cross-
referenced to other documentation such as the name of the attending doctor, the names of
17 Section 46AA.
18 The antecedent cause of death is the condition that led to or precipitated the immediate cause of death. For example, myocardial ischemia
caused by coronary artery disease is an antecedent cause of heart failure (the immediate cause of death) where the underlying cause
is coronary arterial atherosclerosis “Antecedent causes of death – Oxford Reference” <www.oxfordreference.com/view/10.1093/oi/
authority.20110803095415920>.
19 Burial and Cremation Act, s 46F.
20 Section 46F(2).
21 Cremation Regulations 1973, reg 5(1).

people present at the time of death and the presence of biomechanical aids that may create a risk
upon cremation.
Biohazards Certificate
2.20 A doctor must complete the Certificate in Relation to Pacemakers and other Biomechanical
Aids (Biohazards Certificate) after examining the body.22 That certificate is prescribed in the
Regulations and, as the name suggests, requires that the doctor identifies any pacemakers or
biomechanical aids in the body.
Certificate of Medical Practitioner (Cremation Certificate)

2.21 A Certificate of Medical Practitioner (more commonly referred to as the Cremation Certificate)
must also be completed by a doctor permitted to complete the doctor’s certificate.23 The
Cremation Certificate is a prescribed form in the Regulations that duplicates much of the cause
of death information from the MCCD. It also contains questions designed to test whether there
were any circumstances surrounding the death that may require further investigation prior to
cremation of the body.
2.22 If a doctor’s certificate has not been completed in respect of the body (and therefore the death
was referred to the coroner), a coroner’s certificate, prescribed by the Regulations, is required
instead of the Cremation Certificate.24
Permission to Cremate form

2.23 No body may be cremated without a “medical referee” completing the Permission to Cremate
form prescribed in the Regulations.25 That form states that the referee is satisfied that the
Act and Regulations have been complied with; that the cause of death has been definitely
ascertained (or the death has been referred to the coroner); and that no reason exists for any
further inquiry or examination.
2.24 Medical referees are contracted by crematorium operators to complete these forms. Referees
are paid for this service by the funeral director who then invoices this cost to the bereaved
family. Completing the Permission to Cremate form requires an examination of the MCCD, the
Cremation Certificate and the Biohazards Certificate, but medical referees do not generally have
access to the medical records.
Notification of Death
2.25 A person who disposes of a body either through burial or cremation must notify the Registrar-
General of Births, Deaths and Marriages of the death within three working days of the disposal
of the body.26 This notification is typically done by the funeral director on behalf of the family
via an online form called the BDM 28. The form requires identifying details of the deceased
person (including the date and place they were born); details of the deceased person’s parents
(including their professions); details of the deceased person’s marriages and their children; and
the dates of birth of any living spouses. It also requires details of the cause of death that must be
transcribed from the doctor’s handwritten MCCD.
22 Regulation 7(1).
23 As above.
24 As above.
25 Cremation Regulations, reg 4(2).
26 Births, Deaths, Marriages, and Relationships Registration Act 1995, ss 42 and 48.
Death certificate
2.26 The “death certificate” is the record of the details of the death from the statutory register of
deaths that can be purchased from the Registrar-General of Births, Deaths and Marriages after
the death has been registered.
THE ROLES OF KEY STAKEHOLDERS
2.27 There is currently no central agency with responsibility for the death certification system.
Below, we outline the different roles involved in the process.
Doctors
2.28 Doctors are the key players in the death certification process because they are responsible for
identifying the cause of death and completing most of the post-death documentation. The Act
places an obligation on doctors to complete the MCCD immediately after they learn that a
patient has died if they are satisfied that the death was a natural consequence of illness.27 If the
doctor is not satisfied of that, the death is referred to the coroner for further investigation. If the
deceased person’s own doctor is unavailable, the Act provides for another doctor to complete
the MCCD if they have examined the body and the medical notes.
2.29 After a death, the doctor may also be required to complete a Life Extinct form, a Record of
Death form, the Biohazards Certificate and the Cremation Certificate.
2.30 Senior and experienced doctors are engaged by crematoria to fulfil the statutory role of medical
referee in respect of disposals by cremation. Under the Regulations, they must not permit
any cremation unless the documentation is complete and adequate and the death has been
investigated by the coroner (where that is required by the Coroners Act).
The Police
2.31 Police are involved where a death is not clearly a natural consequence of illness. This includes
sudden deaths in the community, such as car accident fatalities. When the Police attend a death,
they will verify the fact of death by asking a doctor or paramedic to complete the Life Extinct
form. Once the fact of death is verified, the Police will open a sudden death file, refer the death
to the coroner and undertake procedures for identifying the body.
Coroners
2.32 Coroners investigate all deaths that are not a natural consequence of illness. Their main role in
relation the death certification documents described above is at the initial stage, in accurately
identifying deaths that require further investigation. Consequently, coroners provide assistance
to doctors when deciding whether a death was a natural consequence of illness.
2.33 Prior to 2007, doctors would approach their local coroner for advice on completing the MCCD.
However, since 2007, that service has been provided centrally by the National Initial
Investigations Office, based in Auckland. Coroners are rostered to provide on-call advice to
doctors. The previous Chief Coroner, Judge Neil McLean, advised us that, as coroners are
generally not medically trained, this service usually discusses the degree of certainty required of
the doctor when determining whether the death was a natural consequence of an illness.
27 Burial and Cremation Act, s 46B.

Funeral directors
2.34 Funeral directors have a role in relation to most deaths in New Zealand. They are usually
engaged by the deceased person’s family to move the body from the place of death to the
funeral home or mortuary and then to the place of disposal, whether a crematoria or cemetery.
Although there is no statutory obligation to do so, they can play an important role in identifying
circumstances of the death that may indicate that it should be referred for further investigation.
2.35 On behalf of the bereaved family, they undertake a number of functions in relation to death
certification:
. They ensure that the MCCD is obtained before disposal of the body.
. When the body is to be cremated, they arrange for the family to complete the application for
cremation and ensure that all other cremation documentation is completed by a doctor and
provided to the medical referee.
. They obtain personal information from the bereaved family for notification of the death to
the Registrar-General of Births, Deaths and Marriages. For this purpose, they also transcribe
the cause of death from the MCCD.
The Registrar-General of Births, Deaths and Marriages

2.36 Every death must be notified to the Registrar-General of Births, Deaths and Marriages within
three days of disposal of the body.28 The usual practice is for the funeral director to complete an
electronic notification form called the BDM 28. If a funeral director is not engaged, the family
or executor must complete the BDM 28. The Registrar-General then enters that information
onto the register of deaths. The death certificate is then available to purchase, and as an official
record of death, it can be used by the family or executor to begin probate, claim life insurance
and close bank accounts.
2.37 Every month, the Registrar-General provides electronic death registration data to the
Information Group in the National Health Board at the Ministry of Health.
Mortality coders at Ministry of Health

2.38 The Ministry of Health has a small team of mortality coders who receive monthly notifications
of deaths from the Registrar-General of Births, Deaths and Marriages. They use that
information, together with the MCCDs and, at times, coroner’s findings, post-mortem reports
and other sources of information to assign a code to the death in accordance with the World
Health Organisation (WHO) Rules and Guidelines for Mortality Coding.
2.39 The resulting coded cause of death information is used to inform the development of public
health policy and programmes within New Zealand and is sent annually to WHO for their
international datasets.
28 Births, Deaths, Marriages, and Relationships Registration Act 1995, ss 42 and 48.
CHAPTER 3: Problems with the current system
Chapter 3
Problems with the current system
3.1 Almost without exception, every person we consulted throughout the course of this review
or who made submissions on Issues Paper 23 Final Words: Death and Cremation Certification
in New Zealand considered that there were significant problems with the current death
certification system. Funeral directors told us that the unavailability of doctors caused
unnecessary and distressing delays in moving bodies from the family home or aged care
facilities. On the other hand, doctors told us that they came under unreasonable pressure to
complete documentation quickly. They also emphasised how difficult the documents were to
complete and how little accompanying guidance there is. Coroners and government officials told
us about the frequency of errors in the documents identifying the cause of death and whether
or not a death should be referred to the coroner. Across the board, submissions were concerned
about the current lack of oversight and checks on the system.
3.2 The current legal requirements for documentation after death serve a number of
purposes—some public and some private in nature. Those purposes, and the relevant
importance of each, must be understood in order to also understand the problems with the
current system and the solutions for the future.
3.3 We consider that there are three primary purposes of death certification and a range of
secondary purposes. The primary purposes are to:
. establish the fact of death—this is important for a range of functions, including maintaining
accurate population data and preventing fraud;
. inform the development of public health policies and programmes—information as to cause
of death is used to inform decisions about resource allocation and programme development
in the health sector, for example, it is used to measure life expectancy and determine the
incidence of death from specific causes; and
. detect wrongful and preventable death—cause of death information is also vital to
identifying which deaths are from natural causes and which deaths are not (and so may
require further investigation).
3.4 The secondary purposes of death certification include:

. enabling probate and the settling of estates;
. enabling life insurance claims;
. investigating and prosecuting crime;
. reducing identity theft;
. determining succession in the Māori Land Court;
. researching genealogy; and
. understanding family medical history.

3.5 It can be seen that the public purposes of death certification include health, justice and statistical
purposes. Understanding these purposes is relevant to the discussion later about which
government organisation should be responsible for the administration of the death certification
system and how that system should be funded.
3.6 We have identified a range of problems with the current system, both described by submitters
and encountered in our other research, that undermine its effectiveness in meeting those
purposes. These problems fall into the following categories.
ERRORS IN RECORDING THE CAUSE OF DEATH
3.7 It is very important that the cause of death recorded on the MCCD is as accurate as possible. As
described above, that information is used to inform decisions on future health programmes and
policies, which may involve setting priorities and targeting interventions. On a private level,
the cause of death gives family members information relevant to their own health and gives
insurance companies information necessary for determining insurance claims.
3.8 Unfortunately, errors in recording the cause of death are fairly common. This is a worldwide
problem. International examinations of the rate of error by doctors on death certification
documents have found error rates of 24–37 per cent, with major errors (which may require
reissuing the document) amounting to the bulk of errors.29 In New Zealand, the error rate
has not been seriously studied, possibly because there has been no central agency responsible
for death certification. However, we reported in Issues Paper 23 that a “mini audit” of 1,331
MCCDs by the Ministry of Health found errors in 24 per cent, with errors ranging from non-
specific causes of death, failure to correctly differentiate between underlying, proximate and
contributory causes of death and failure to provide critical information such as the primary site
of cancer.30
3.9 The nature of errors in recording the cause of death can include incomplete forms, illegible
handwriting, inattention to detail and inaccurate causes of death. Inaccurate causes of death
can include errors such as listing the mode of death (for example, cardiac failure) without an
underlying cause; failing to note recent major surgery; or failing to specify the site or organism
of infection.31 Anecdotally, we were told that myocardial infarction (heart attack) was often the
default diagnosis of the cause of death where there are no indications of other causes. In some
of those cases, a brain aneurism or pulmonary embolism may have been equally likely to have
caused the death.
3.10 There are many factors that contribute to a high rate of error in recording the cause of death.
They include a lack of experience; the task of death certification being given a low priority; a
lack of education around death certification; fatigue; time constraints; unfamiliarity with the
deceased’s medical history; frustration with the forms (in particular questions that are difficult
to answer and are duplicated across different forms); only one doctor commonly completing all
the documentation; and not viewing the body.
3.11 In addition, there are potential conflicts of interest in the system that could also contribute to
this high rate of error. We have been told that the purposes of the death certification system,
described above, and the importance of accurately recording the cause of death are not always
29 Bobbi S Pritt and others “Death Certification Errors at an Academic Institution” (2005) 129 Archives of Pathology & Laboratory Medicine
1476.
30 Law Commission, above n 7, at [2.136].
31 McKelvie PA “Medical certification of causes of death in an Australian metropolitan hospital Comparison with autopsy findings and a critical
review” (1993) 158 Med J Aust 816.
clear to doctors. This may result in other interests or considerations influencing how doctors
record cause of death. For example, doctors may feel some duty to the bereaved family when
determining the cause of death. That may lead them to hide or minimise certain factors that
contributed to the death, for example, alcoholism, or where the death was a suicide. It may
also lead them to determine too easily that the death was of natural causes so that the family
can have the body for funeral preparations rather than have to wait for the coronial process.
Alternatively, the doctor’s own interest may influence the determination of the cause of death,
for example, if the doctor feels the need to hide negligent or wrongful behaviour.
3.12 Another type of error that can occur when completing death certification documents is failing
to identify the death as reportable to the coroner. For most deaths (deaths in hospitals or after
an illness), doctors are the gatekeepers to the coronial jurisdiction. A death must be reported to
the coroner if the cause of death is unknown or if it is suicide; unnatural or violent; or if the
death occurred during medical, surgical or dental treatment.32 If a doctor has not completed a
MCCD in respect of a death, it must be reported to the coroner.33
3.13 We found significant confusion among doctors as to when a death must be reported to the
coroner. While some of the forms completed after death aim to assist doctors to make that
determination, they are not required in every case. The MCCD requires a doctor to consider
whether a death is reportable under the Coroners Act but does not give guidance as to what
the legislation requires. When a death occurs in a hospital, the doctor completes the Record
of Death form, which is designed specifically to help the doctor determine whether the death
must be referred to the coroner. No such document is currently provided for deaths in the
community, although one is in development. When the body is to be cremated, the Cremation
Certificate asks similar questions designed to determine whether the death requires further
investigation by the coroner.34 However, there is no equivalent certificate or set of questions for
when the body is to be buried.
3.14 As we described in Chapter 2, where a doctor has doubt about whether he or she should certify
death, the usual practice is to telephone the coroner and discuss the death. The level of certainty
to be reached by the doctor as to the cause of death is a difficult issue. That level is not specified
in the Act. The MCCD requires the doctor to provide the information to the best of his or her
knowledge. However, the Permission to Cremate form requires the medical referee to confirm
that the cause of death has been definitely ascertained. Submissions from doctors on Issues
Paper 23 were very clear that determining the cause of death in the absence of an autopsy is
never definite and is often a view taken on the balance of probabilities. We consider that the
legislation could provide clearer guidance about the level of certainty required for a doctor to be
able to certify death as a natural consequence of illness.
INEFFICIENCIES AND LACK OF CLARITY IN THE PROCESSES
Problematic forms
3.15 Doctors have consistently reported frustration at the nature of the documents that must be
completed after a death. Of particular concern is the number of different forms, the duplication
of questions across some of those forms and the lack of national consistency in the forms used.
32 Coroners Act 2006, s 13(1)(a) and (c). It should be noted that the specific wording of these requirements is slightly amended under clause 9 of
the Coroners Amendment Bill, which was introduced to Parliament in July 2014.
33 Coroners Act, s 13(1)(b).
34 For example, it asks the certifying doctor whether the deceased underwent any operation during the final illness or within a year before death;
whether, with knowledge of the deceased’s habits and constitution, the doctor feels any doubt whatever as to the character of the disease or the
cause of death; whether there is reason to suspect the death was due directly or indirectly to violence, poison, privation or neglect, or illegal
operation; and whether there is any reason to suppose a further examination of the body is desirable.

Some of the language is archaic and some of the questions are difficult to answer.35 We note that,
of the submitters who answered the relevant question in Issues Paper 23, there was unanimous
support for simplifying and modernising the MCCD.
3.16 Funeral directors have repeatedly told us that there are often difficulties in deciphering the
doctor’s handwritten cause of death on the MCCD. Funeral directors must transcribe the
cause of death from the MCCD in order to complete the notification to the Registrar-General.
In addition to unclear handwriting, doctors often use abbreviations and non-standardised
language, which introduces risks in accurately transcribing the cause of death in the notification
to the Registrar-General.
Timing of the death certification

3.17 There is some confusion around timeframes for completing the MCCD when death occurs as
a natural consequence of illness. Section 46B(2) of the Act says that the doctor must complete
the MCCD immediately after the doctor learns of the death. In an attempt to provide greater
certainty as to this requirement, the former Chief Coroner, Judge Neil McLean, suggested that
MCCDs should be completed “within 24 hours”, but that opinion is not determinative. If a
doctor learns of the death of a patient on the weekend or during holidays, it can be very difficult
to comply with the statutory requirement, even if that means within 24 hours.
3.18 We have received strong submissions that delays to funeral preparations caused by the current
death certification process are having unacceptable consequences for bereaved families. This
is a particular problem for Māori and in rural areas. For example, we were told that there are
ongoing difficulties in some regions in locating doctors to certify death, even when the death is
a natural consequence of illness, which is leading to increased and unnecessary involvement of
the coroner. That in turn increases the delay in returning the deceased body to whānau.
3.19 It is an important Māori cultural practice to take immediate care of deceased whānau members.
This type of cultural requirement is recognised in section 3(2)(b) of the Coroners Act 2006,
which states that the Act recognises both:
(i) the cultural and spiritual needs of family of, and of others who were in a close relationship to, a
person who has died; and
(ii) the public good associated with a proper and timely understanding of the causes and
circumstances of deaths.
3.20 We consider that recognition of this important cultural practice is part of the wider goal in
ensuring that death certification processes operate efficiently and effectively for all groups in
New Zealand.
No legislative system for verifying identity

3.21 Currently, there are no legislative requirements for verifying the identity of a deceased body.
While there is the occasional media story, usually from overseas, of bodies being “mixed up”,
during the course of this project, we have not identified any recent New Zealand examples. We
therefore assume that problems of this nature are very rare, if they occur at all.
3.22 When the Police attend a sudden death, their hierarchy of procedures for formally identifying
the body is:
. visual identification by a close relative or other acquaintance;
35 In particular, the Cremation Certificate asks what the “mode” of death was. Submitters said that it was not clear what the “mode of death”
means and that it is often confused with the cause of death.
. fingerprint identification, if other fingerprint records are available for comparison;

. photographs;
. personal effects;
. medical examination and comparison with medical records;
. dental examination and comparison with records; and
. DNA analysis.
3.23 When a person dies in hospital, it is usually simple to verify their identity and identification
documentation is transported with a deceased body to the mortuary. However, when a person
dies in the community of natural causes, the systems for verifying identity are imprecise and
rely upon the personal practices of the doctors and funeral directors involved.
3.24 If the certifying doctor is the deceased person’s usual doctor and examines or views the
body after death, identity can be confirmed and noted on the MCCD, which will usually be
transported with the body to the funeral director. However, if the MCCD is completed without
viewing or examining the body, in theory, there is no assurance that the person who died is in
fact the doctor’s patient. However, as the doctor will only complete the MCCD without viewing
the body if the death was expected (because otherwise the doctor cannot be satisfied that the
death was a natural consequence of illness), the risk is negligible.
3.25 If an alternative doctor completes the MCCD, that doctor may not know the patient and so may
not be able to visually identify the deceased body. Alternative doctors will presumably have a
variety of personal practices for verifying identity, but it is likely that most will rely on what
they are told without making additional checks.
3.26 It is impractical, if not impossible, for identity to be confirmed to a point of absolute certainty in
all cases, nor is there evidence of a problem with mistaken identification of deceased bodies in
New Zealand. Accordingly, it should be acceptable for doctors issuing a MCCD to use available
information if they are reasonably satisfied of its reliability, and the legislation should reflect
this. For example, if Police attend a car accident and initially identify the deceased body by
reference to a driver licence and this is then confirmed through visual identification by someone
claiming to be a close relative of the deceased (such as the spouse or a parent), there should be
no need for further steps unless there is cause for suspicion.
Confusion over requirements before the body can be moved

3.27 We have encountered significant confusion amongst doctors and funeral directors about
whether the MCCD is required before a funeral director may move a deceased person from the
family home or an aged care facility to the funeral home.
3.28 The Burial and Cremation Act 1964 (the Act) provides that a body must not be buried, cremated
or otherwise disposed of unless the MCCD (or a coroner’s authorisation) has been obtained.36
In addition, a person having charge of a body must not transfer charge of it to another person
36 Burial and Cremation Act, s 46AA(1).

unless the MCCD has been obtained.37 However, this rule does not apply in some circumstances,
including where someone transfers the body to a funeral director.38
3.29 Despite that exception (and perhaps because of the confusing statutory language), there appears
to be a widespread view amongst doctors and funeral directors that the Act requires the MCCD
to be produced prior to the funeral director moving the body. Families and aged care facilities
often place pressure on funeral directors to quickly move a body from the place of death and so
doctors come under pressure to provide the MCCD quickly. That can be difficult when the death
occurs out of normal business hours or when the doctor is on leave. Consequently, a widespread
practice has developed in which the funeral director will move the body if the doctor has been
contacted by telephone and has confirmed that the patient’s death was a natural consequence of
illness and that they will complete the MCCD as soon as possible.
3.30 Funeral directors have told us that this situation puts them in a difficult position. If more
information subsequently comes to light and the doctor decides that the death should instead
be referred to the coroner, the body may have already been embalmed, which will decrease the
ability of any subsequent autopsy ordered by the coroner to help determine the cause of death.
While we consider that the law currently does not prevent removing the deceased body, or even
embalming it prior to obtaining the MCCD, these requirements should be clarified.
Payment for the MCCD

3.31 The current legislative system provides no formal method of payment to doctors for completing
death certification documentation. In fact, it states that the Crown is not liable for the costs
incurred by a person in supplying information required for the MCCD.39 Doctors usually charge
for completing the Cremation Certificate (which is recovered from the family or the deceased’s
estate by the funeral director). In relation to the MCCD, if the death occurs in a hospital, the
time taken to complete the documentation is covered within the doctor’s normal duties. If the
death occurs in the community, most general practitioners do not charge because they consider
this to be a final service to their patient. A few general practitioners apparently do charge for
that service through the funeral director’s invoice to the family, and some recover their costs via
other government payments already received in respect of particular patients. As we discuss in
Chapter 6, a coherent system for payment may assist in establishing consistently high standards
of practice in relation to death certification.
LACK OF RESPONSIBILITY FOR THE QUALITY OF THE SYSTEM
3.32 While a number of government agencies have various responsibilities for matters related to
death certification, none currently have responsibility for oversight of the system as a whole
or for the quality of the outputs. There is no nationally consistent death certification training
for doctors; no process for checking whether all deaths are certified or notified to the Registrar-
General; and limited processes for checking the accuracy and quality of the cause of death
information provided and for ensuring that appropriate deaths are referred to the coroner.
37 Section 46F(2).
38 The wording of this exception is awkward. A person does not have to comply with the requirement to obtain a MCCD before transfer in the
following circumstance: “a person having charge of a body who is not a funeral director transferring charge of it to a funeral director”. This
means that ,when the family, Police, or medical staff transfer charge of a body to a funeral director, it is not necessary for the MCCD to have
been completed in advance. However, the funeral director may not transfer the body to a different funeral director until after the MCCD has
been completed. There are also exceptions where the body is being transferred to a constable; where the body is being transferred to a doctor
for a post-mortem; or where the body is being transferred to a hospital.
39 Burial and Cremation Act, s 46D.
3.33 Currently, the only check on death certification documentation before a body is disposed of
is by medical referees prior to cremation. Before a body is cremated, a medical referee must
complete the Permission to Cremate form stating that he or she is satisfied that the Act and
Regulations have been complied with, that the cause of death has been definitely ascertained
(or the death has been referred to the coroner) and that no reason exists for any further inquiry
or examination. However, no equivalent process exists when a body is to be buried.
3.34 In Issues Paper 23 we asked whether the medical referee system for cremation is providing
sufficient safeguards. Two-thirds of submitters who addressed this question said it did not
and considered that a better system should be implemented. Many of these submitters were
medical organisations or professionals. Some submitters considered the system to be a “rubber-
stamping exercise”. Others thought that the system could provide a check on the accuracy of
cause of death data but doubted its ability to catch deaths that require further investigation. In
consultation, we were told that, while many referees do an excellent job, they are limited in
their ability to detect problems because they often do not have access to the medical notes of the
deceased person. That means that they can only detect errors that are apparent from the post-
death documentation.
3.35 The remaining one third of submitters supported the current system but expressed reservations,
such as the need for improved systems for appointment, training, monitoring and support.
They supported the “local” nature of the system because it was efficient and quick. There was,
however, broad support for the extension of any system to all deaths, not just those where the
body will be cremated; and for there to be greater national oversight of the system.
CONCLUSION
3.36 We have concluded that there is significant room for improvement in the death certification
system. The highest priority, and the area in which the greatest gains can be made, is to
rationalise the various forms that are completed after death. The current problems with these
forms are contributing to errors in data recording and an overall frustration with the system by
the people entrusted to provide this information.
3.37 However, other improvements are also required. Training for certifying doctors and auditing
the system’s outputs would both contribute to higher standards of reporting. In order to achieve
improvements in those areas that are sustainable over time, there is also a need for clear
direction as to which central government agency is responsible for this system.
3.38 In the following chapters we outline a number of proposals to achieve these improvements. The
objectives of the reforms are to:
. improve the accuracy in recording cause of death;
. improve the ability to identify deaths that require further investigation;
. increase the efficiency of the death certification process; and
. as much as possible, respect people’s different cultural and religious practices after death.

Chapter 4
Central responsibility for the cause of
death certification system
4.1 As we described in the preceding chapter, responsibility for the cause of death certification
process is spread across multiple government agencies. This means that no one agency has
responsibility for the quality of the outputs and outcomes from the system. We consider that
the accuracy and efficiency of the system would be improved if a single agency had overall
responsibility for that system.
4.2 The main purpose of giving one central agency responsibility for cause of death certification
is to make someone accountable for the quality of the outputs and outcomes of the system.
That would require the agency to identify performance criteria for quality outcomes and be
accountable to a minister for performance in respect of those outcomes.
4.3 That agency would have responsibility for managing the different elements that contribute to
the quality of outcomes in cause of death certification. Those elements would include:
. creating, managing, storing and archiving all death certification documentation;
. auditing the quality of that documentation; and
. providing support and education to certifying doctors and auditors.
4.4 In subsequent chapters, we make a number of recommendations for legislative reform in respect
of these elements of the cause of death certification system.
SUBMISSIONS
4.5 In Issues Paper 23 we asked whether a statutory body should have the responsibility for the
monitoring and oversight of death and cremation certification in New Zealand and whether
that responsibility should lie with the Ministry of Justice, which also has responsibility for the
coronial system.
4.6 The 20 submitters who addressed this question unanimously supported the appointment of
a statutory body to have responsibility for monitoring death certification. The reasons given
focused on the importance of the purposes of death certification and the need for tighter control
and scrutiny of the system.
4.7 However, submitters differed on where they thought the responsibility should lie. Some
submitters favoured responsibility resting with the Ministry of Justice (MOJ) on the basis that
they already have responsibility for the coronial system and they could be a “one-stop shop” for
all deaths. Some favoured MOJ on the basis that, in their experience, it had managed matters in
this area better than the Ministry of Health (MOH) in recent years.
4.8 MOJ itself was not in favour of taking responsibility for death certification. It distinguished the
coronial system as being a legal rather than medical system. It considered that oversight of death
certification required medical judgement for which it did not have expertise. This view was
CHAPTER 4: Central responsibility for the cause of death certification system
supported by the former Chief Coroner and other submitters who thought that responsibility
should lie with MOH.
ANALYSIS
4.9 We have considered a number of agencies for this responsibility, including the Department of
Internal Affairs, the Health Quality and Safety Commission, MOJ and MOH.
4.10 As we described in Chapter 3, the three primary public purposes of death certification cover
health, justice and statistical interests. However, our consultation and research has revealed
that by far the greatest current problems, and therefore the main focus of our proposals, relate
to the determination of the cause of death. Making improvements in that area requires medical
expertise. It also follows that, where public money is required for these improvements, funding
should largely come from health budgets rather than from justice or statistics.
4.11 Therefore, we consider that responsibility for death certification should lie with the Ministry of
Health. In practice, the function could sit within the Information Group, which has operational
responsibility for national collections of health and disability information (although we make
no formal recommendation more specific than the Ministry of Health).40 National collections
provide health information to support decision-making in health policy development and
funding. One dataset already under the responsibility of the Information Group is the Mortality
Collection, which classifies the underlying cause of death for all deaths registered in New
Zealand. It is likely that taking responsibility for the quality of outputs from the death
certification process would be an extension of the current strategic direction of that service.
However, given the stated function is to provide health information to support health policy
decision-making, we see it as a natural extension.
4.12 The death certification system is the only aspect of the policy underlying the current Act that
we consider should remain the responsibility of the Ministry of Health. As we mentioned in
Chapter 1, responsibility for all other aspects—burials, cremations, regulation of the funeral
industry and the framework for burial decisions—should be held by the Department of Internal
Affairs. Given the retention of this responsibility by the Ministry of Health, it may be thought
that the legislative provisions relating to death certification should best reside alongside other
health legislation—perhaps as an amendment to the Health Act 1956—rather than alongside
burial and cremation legislation.
RECOMMENDATION
R2 The Ministry of Health should have responsibility for the quality of outputs and outcomes
from the death certification process.
40 Ministry of Health “National collections and surveys” <www.health.govt.nz/nz-health-statistics/national-collections-and-surveys>.

Chapter 5
An online process for certifying cause
of death
5.1 In Chapter 3 we described problems with the current forms that must be completed by doctors
and others after a death. The number and nature of those forms is contributing to high rates
of error in recording the cause of death and significant frustration from doctors and funeral
directors. We have concluded that there is significant room for improvement in this system.
5.2 A key proposal in Issues Paper 23 was the simplification, modernisation and consolidation of
the MCCD and cremation forms. Virtually all submissions agreed that the current forms should
be improved. They described them as antiquated, ambiguous, difficult to use and not designed
for a multi-disciplinary medical team managing a patient. They had particular complaints about
having to record the cause of death separately on both forms.
5.3 Reform of the death certification documentation is constrained by the need to conform to World
Health Organisation standards for reporting death. Adherence to those standards is important
because it enables internationally consistent disease monitoring and reporting. This means that
the specific way in which the cause of death is required to be described cannot be altered.
Nonetheless, there is much that can be done to simplify and modernise other aspects of the
reporting system.
5.4 Submitters were strongly supportive of an electronic death certification system that
consolidated the documents (thereby removing the duplication), modernised the questions and
standardised the possible responses as much as possible.
5.5 We consider that there should be an online death certification process created and managed
by the Ministry of Health. The certification process should incorporate as many of the current
forms as possible. In particular, this online process would be the mechanism by which the cause
of death is certified and within which doctors answer questions to assist them to identify deaths
that must be referred to the coroner for further investigation. Some parts of the process should
be compulsory for all deaths, some parts should be compulsory for only certain deaths and some
parts should be available if they are relevant even if not required by the statute. Different parts
of the process could be completed by different people at different stages. As much as possible,
the questions or sections of the process should have pre-coded options to standardise responses,
particularly for the cause of death section. Privacy would be protected through a secure log-in
system.
5.6 We have considered whether this online process should be provided for in legislation. Currently,
while the Cremation Certificate is provided for in the Cremation Regulations 1973 (the
Regulations), the MCCD is not. Section 46B(2) of the Burial and Cremation Act 1964 (the Act)
states that the doctor must give a doctor’s certificate, but it does not prescribe that certificate
further, and the Ministry of Health provides the MCCD without specific legislative authority.
We consider that there is little advantage in providing for the online process in legislation but
some potential disadvantage in that amendments to the Regulations would be required to update
the process.
CHAPTER 5: An online process for certifying cause of death
5.7 Along with the online process, the central agency responsible for the system should also produce
some paper-based forms, reflecting the content of the online process, for users who do not have
access to the internet or who need to certify the cause of death in circumstances in which access
to the internet is impractical.
5.8 Currently, the Act requires the person in charge of the disposal of the deceased body to send
a copy of the MCCD to the Ministry of Health.41 This provision would not be required under
an online process for determining the cause of death because the Ministry of Health would be
administering the system and should automatically have access to the database.
RECOMMENDATION
R3 There should be an online death certification process created and managed by the Ministry
of Health.
5.9 The online death certification process should contain a number of sections as we briefly
describe here.
VERIFICATION OF IDENTITY
5.10 The online death certification process should provide three fields in the identification section.
The first field should state the name of the deceased person if that is known. It is obviously a
mandatory requirement and should be completed by whoever initiates the record. The second
field should provide space to describe the evidence for determining the name of the deceased
person (for example, the driver licence was found in the deceased person’s pocket, the deceased
was wearing a hospital identification wrist band or a person identifying herself as the deceased
person’s mother identified the body for the Police). There should be space for more than one
answer in the second field.
5.11 The third field should provide space for a doctor (usually the doctor who certifies the cause of
death) or other authorised person to certify that the identity of the body has been ascertained.
This certification should be a prerequisite to disposal of the deceased body.42 If the person
certifying identity considers that there is any doubt as to identity, they must refer the death to
the Police.
RECOMMENDATIONS
R4 The online death certification process should have a section for verification of the identity of
the body including the evidence for that verification.
R5 The statute should require that a deceased body may not be disposed of unless a doctor or
other authorised person has certified that the identity of the deceased has been adequately
determined. If the doctor or authorised person considers the body is not adequately
identified, they must refer the death to the Police.
41 Burial and Cremation Act, s 46AA(2).

42 The second prerequisite is that the cause of death has been certified.

VERIFICATION OF DEATH
5.12 Our terms of reference require us to consider whether there should be statutory provision for
certifying that life is extinct rather than relying on the non-statutory system as currently exists
for verifying the fact of death.
5.13 We consider that it would be helpful for the online death certification process to include a
section that allows a qualified person to verify the fact of death. That section could be completed
immediately after death, leaving other sections to be completed later. The Police may find that
this section of the online form is more useful in some cases than their paper version of the
Life Extinct form.
5.14 However, like the current Life Extinct form, completion of the verification of death section
of the online form should not be a statutory requirement or a prerequisite to further actions,
including disposal of the body. The duties and actions (statutory or otherwise) that are engaged
at the point of death should be tied to the fact of death, not the fact that someone has certified
the fact of death. To provide otherwise would be to create a risk of unnecessary delay. Despite
that, there is nothing to prevent Police, coroners, funeral directors or mortuary staff from
having policies or protocols that require verification of death before they undertake certain
actions. In those cases, this section of the online process may be useful to them.
DETERMINATION OF CAUSE OF DEATH
5.15 This part of the process would replace the current MCCD. Certifying the cause of death should
continue to be required in the same circumstances as it is currently and must be done prior to
disposal and embalming of the body (as we recommend in Chapter 6).
5.16 Section 46B of the Act currently places a duty on the attending doctor to sign the MCCD. A
number of practical and legal issues arise from that section. In the next chapter, we analyse and
make recommendations on:
. who may certify the cause of death;
. the timing of the cause of death determination;
. the definition of “attending doctor”;
. the degree of certainty required; and
. whether there should be a requirement to view or examine the body before determining the
cause of death.
RECOMMENDATION
R6 The statute should require that a body may not be disposed of or embalmed unless a doctor
has certified the cause of death of that person or the authorisation of the coroner is
obtained.
TRIGGERS FOR REFERRAL TO THE CORONER
5.17 In cases of sudden death, it will usually be obvious that the death must be referred to the coroner
if it is the result of an accident or violence, suspected suicide or where the death occurred in
official custody or care.43 In most of those cases, the Police will refer the death directly to the
coroner.
5.18 However, the majority of deaths occur after an illness or when the deceased person is elderly.
In those cases, the doctor has a legal decision to make that will determine whether or not the
death must be referred to the coroner. In most deaths after illness, if the doctor is not satisfied
that the death was a natural consequence of illness, it must be referred to the coroner. However,
it must also be referred to the coroner if it occurs:44
. during a medical, surgical or dental operation or procedure or as a result of that operation or
procedure;
. as a result of medical, surgical or dental treatment;
. while the person was under an anaesthetic or as a result of the anaesthetic; or
. while a woman was giving birth or as a result of being pregnant or giving birth.
5.19 Amendments to section 13 of the Coroners Act 2006 are currently proposed in the Coroners
Amendment Bill.45 Those amendments will clarify that a death during or as a result of a medical
procedure or anaesthetic must be reported to the coroner only if the death was not expected.
5.20 Currently, both the Cremation Certificate and the Record of Death require doctors to answer
questions designed to help them determine whether a death should be referred to the coroner.
A number of submitters said that these types of questions should be asked in relation to all
deaths. We agree with that suggestion. Whether the body is cremated or buried, there is a strong
argument that the cause of death should be properly ascertained before the body is disposed of.
5.21 Therefore, we consider that the online death certification process should ask questions of the
certifying doctor, in respect of every death, that are designed to help the doctor determine
whether the death should be referred to the coroner.
EXISTENCE OF HAZARDS IN THE BODY
5.22 Currently, the Certificate in Relation to Pacemakers and other Biomechanical Aids (Biohazards
Certificate) provided for in the Regulations is the only formal channel by which funeral
directors, embalmers and cremator operators receive information about potential hazards in the
deceased body.
5.23 We propose that the identification of hazards in the body becomes a compulsory section of the
online death certification process for every death. The online process should list a wide range of
potential hazards from the body, such as radioactive substances or infectious diseases, and the
doctor responsible for completing the form must confirm whether any hazards are present. The
list of hazards should be regularly updated by the Ministry of Health.
BIOGRAPHICAL AND DISPOSAL DETAILS
5.24 Currently, it is usual practice for the funeral director to notify the fact of the death, along
with the cause of death and a range of biographical and disposal details, to the Registrar-
General of Births, Deaths and Marriages on behalf of the family. This is typically done via
an online form called the BDM 28. We have identified three concerns with this process.
43 Coroners Act, s 13.

44 Section 13(1)(c) and (d).
45 Coroners Amendment Bill 2014 (239-1).

First, the Registrar-General is not receiving the cause of death information directly from
the certifying doctor or coroner. The cause of death information is health information that
should be notified to the Registrar-General by a health professional, not by the funeral director
(or family member when a funeral director is not engaged). Also, because the MCCD is
currently a handwritten document, the funeral director must transcribe the cause of death
information from the MCCD to the BDM 28 form. That increases the risk of errors through
misinterpretation of the handwriting or through the doctor’s use of abbreviations or non-
standardised language.
5.25 Second, under this process, the Registrar-General receives notification of the death from only
one source. In contrast, he or she receives notification of births from two sources—the hospital
or medical facility in which the birth occurred and the parents of the baby. Each source is able
to operate as a check on the receipt of information from the other source.
5.26 Third, it may not always be clear who is meant by “the person who disposes of the body” and
therefore who bears the responsibility for notification. It may be the funeral director, the sexton
(who lowers the body into the ground), the cremator operator or the friend or family member
who contracts with those people for the disposal of the body.
5.27 We consider that these problems should be addressed by a new statutory system for notifying
death that aligns with the notification of births process.46 Preliminary notice of death should be
given to the Registrar-General, along with notification of the cause of death, by the certifying
doctor. That could be easily achieved electronically by an automatic process after those details
are entered on the online cause of death form.
5.28 The obligation for the second notification of death should rest on the person or people who
are making decisions about how the deceased body should be dealt with. In Part 4, we propose
a new framework for making those decisions involving a deceased’s representative or, where
one is not appointed, the executor. If there is also no executor appointed, the decisions fall to
the family of the deceased. The person making these decisions about how the body should be
disposed of should also have a statutory duty to notify the Registrar-General of the death. The
Registrar-General would then match that information with the cause of death received directly
from the online process.
5.29 Of course, the people making decisions about the deceased body will often be grieving
themselves, and there is a risk in those circumstances that the task of notifying the Registrar-
General of the death will get overlooked. We expect that funeral directors would inform
consumers of their responsibility in this regard, as they do now, and in many cases, decision-
makers will contract with funeral directors to notify the Registrar-General on their behalf. This
registration would also be completed electronically through the online system.
46 See Births, Deaths, Marriages, and Relationships Registration Act 1995, s 5A, for the process for preliminary notice of birth and s 9 for the
primary responsibility for notification on the parents.
RECOMMENDATIONS
R7 The Births, Deaths, Marriages, and Relationships Registration Act 1995 should be amended
so that the doctor or coroner who determines the cause of death has a duty to provide
preliminary notice of the death (and the cause of death) to the Registrar-General.
R8 The Births, Deaths, Marriages, and Relationships Registration Act 1995 should also be
amended to make it clear that a person making decisions about disposal of the body has a
duty to notify the Registrar-General of the death (in the manner prescribed by regulations
made under that Act).
OTHER DETAILS
5.30 A section of the online process should provide practical funeral arrangement details such as the
name of the funeral director (if one is engaged) and the name of the next of kin or person to
whom the body was released so that the Registrar-General can follow up if no notification after
disposal of the body is received. This section could be completed by the person making decisions
about the disposal of the body, but it should not be compulsory.

Chapter 6
Statutory duties in determining the
cause of death
6.1 In addition to the problems with the death certification documents described above, we also
found a number of problems with the operation of the statutory duties on doctors and funeral
directors. Those duties are the doctor’s duty to determine the cause of death and the related
restrictions on dealing with the deceased body before the cause of death is certified. In this
chapter, we describe a number of proposals to address these problems.
THE DUTY TO DETERMINE CAUSE OF DEATH
Extend the power to determine the cause of death to nurses

6.2 Currently, unless a death is referred to the coroner, only a registered medical doctor may
determine the cause of death—either the attending doctor or an alternative doctor. We have
considered whether nurses should also be authorised to determine the cause of death in
certain circumstances. The main driver for this option is that it would enable the MCCD
to be completed sooner, for example, where the attending doctor is unavailable but a nurse
familiar with the patient’s medical history is available. This would reduce delay for the family
in beginning the funeral preparations. There is particular demand for this option when older
people die in rest homes or hospice care, in which case, a palliative care nurse may be the most
familiar with the medical situation and best able to complete the MCCD. In such circumstances,
the interests of efficiency indicate that we should examine whether authorisation to determine
the cause of death should extend beyond doctors.
6.3 In Issues Paper 23, we asked whether the cause of death information in the MCCD should
be able to be completed by nurse practitioners in circumstances where they have been the
deceased’s lead carer. To be registered as a nurse practitioner, a registered nurse must have
a minimum of four years’ experience in a specific area of practice and have successfully
completed a clinically focused master’s degree programme approved by the Nurses Council.47
Some nurse practitioners operate independently, while others operate in collaboration with
other healthcare professionals. Their skills include diagnosing and prescribing. The role of
nurse practitioner was introduced in New Zealand in 2001, and there are now approximately
150 nurse practitioners practising in a variety of roles including emergency departments of
rural hospitals, palliative care, aged care facilities, rural medical practices and as first responders
under the PRIME programme.48
6.4 Two-thirds of submitters supported that proposal in Issues Paper 23. The reasons given
included that nurse practitioners would be equally competent at diagnosing the cause of death,
if not more competent than junior doctors who are often given the task of determining the
47 Nursing Council of New Zealand “Nurse practitioner” <www.nursingcouncil.org.nz/Education/Nurse-practitioner>.

48 The PRIME (Primary Response In Medical Emergencies) programme is administered by St John. It uses the skills of specially trained rural
GPs and/or rural nurses to support the St John ambulance service in areas where response times may be longer than usual or where
more specialised medical skills would assist the patient’s condition. <www.stjohn.org.nz/What-we-do/Community-programmes/Partnered-
programmes/PRIME>.
CHAPTER 6: Statutory duties in determining the cause of death
cause of death in hospitals; and it would decrease delays in obtaining the MCCD (particularly
in rural areas and aged care facilities) and so would decrease delays in releasing the body to
the family. Many of those in favour of this proposal cautioned that nurse practitioners would
require training and supervision for this role.
6.5 Some doctors rejected the proposal on the basis that, unlike doctors, nurses are not trained to
diagnose and so would not be competent to take a scientific approach to the diagnosis of death.
While they conceded the efficiency aspects of this proposal, they feared that it would be counter-
productive to efforts to increase the accuracy of cause of death determinations.
6.6 We consider that the task of certifying death should be extended to some nurses if there are
sufficient controls around competency, support and experience.49 More specifically, the limits
under which nurses can certify death should be carefully prescribed to achieve a balance of:
. increasing the provision of death certification services in areas that currently struggle to find
doctors able to do this task in a timely way;
. ensuring that this role is restricted to nurses who have the training and experience to
diagnose the cause of death;
. ensuring there is adequate training for these nurses in certifying death, both before they
begin and on an ongoing basis; and
. ensuring that, where necessary, nurses have adequate support and supervision in certifying
death.
RECOMMENDATION
R9 The statute should enable some nurses to certify death in some circumstances.
Examination of the body

6.7 Currently, it is not uncommon for a doctor to certify the cause of death without viewing or
examining the body after death. The law only requires the doctor to view or examine the body
in the following two circumstances:
. Where the doctor certifying death is not the doctor who attended the deceased during the
preceding illness, that doctor (the alternative doctor) must first examine the body (and the
relevant medical notes).50 This requirement reflects the fact that the alternative doctor is not
familiar with the patient and so cannot determine the cause of death with sufficient certainty
(even with the benefit of the medical notes) without an examination.
. When the body is to be cremated, the Biohazards Certificate requires that the doctor has
examined the body,51 and the Cremation Certificate requires that the doctor has seen and
identified the body.52
6.8 Consequently, if a body is to be buried, the doctor who attended the deceased during the
preceding illness may complete the death certification documentation without viewing or
examining the body. The doctor must be satisfied that the death was a natural consequence
49 We note that the government has undertaken substantial work in this area during the course of this review and that the Health Practitioners
(Replacement of Statutory Reference to Medical Practitioners) Bill was introduced to Parliament on 25 June 2015. Amongst other things, clause
9 of that Bill extends the power to determine the cause of deaths to nurse practitioners.
50 Burial and Cremation Act, s 46B(8)(c).
51 Cremation Regulations, sch 1, form AB.
52 Schedule 1, form B.

of illness, so he or she is only likely to complete the documentation without viewing the body
when the death was an expected event due to the natural progression of an illness.
6.9 There is obviously a difference between examining the body and seeing and identifying the body.
Neither the Act nor the Regulations define either concept. As a minimum, an examination
would require the removal of all clothing and a thorough visual examination of the body.
However, several doctors told us in submissions that a visual examination would rarely detect
useful information without an autopsy and toxicology report. While merely viewing the body
would rarely provide information as to the cause of death, it would enable the doctor to verify
the fact of death and (if the doctor knew the patient before death) the identity of the body.
6.10 We are told that, despite the current requirement to examine the body in particular
circumstances, it is common for general practitioners to merely view the deceased person’s face
and not to remove clothing. The reasons why general practitioners do not conduct a proper
examination may be because they are already satisfied as to the cause of death, they do not
consider it likely that an examination will reveal useful information or they consider that a
request to examine the body may distress the bereaved family.
6.11 We consider that the current distinction between burial and cremation in relation to the rules
for examining the body after death are anomalous and should be removed. While it is true
that cremation completely destroys the body (including the DNA), which makes it vital to
accurately determine the identity of the body and the cause of death before cremation, the
position in relation to disposal by burial is only slightly different. Once a body has been buried,
disinterment is a significant step, and any evidence within the body of the cause of death is
likely to be limited by embalming or decomposition. However, that leaves open the question
of whether the requirement to examine the deceased body should be extended to all deaths
or whether it should be removed for disposals by cremation and left to the discretion of the
certifying doctor.
6.12 In Issues Paper 23 we asked whether a doctor should be required to physically examine the body
of every deceased person before completing the MCCD, irrespective of whether the deceased is
to be buried or cremated. Submitters were divided on the question. Those who supported the
proposal thought that it would be useful to verify the fact of death and to identify the deceased
and any suspicious injuries. The New Zealand Police and coroners supported the proposal.
6.13 Some submitters said that they supported the suggestion in principle but that, in practice, it
would result in significant problems because it would cause further delays in obtaining the
MCCD. We encountered very strong submissions from the funeral industry about significant
frustration they commonly experience in obtaining MCCDs from doctors due to other time
pressures on doctors and lack of cover after hours. This is a particular issue in, but is not
confined to, rural areas. It means there are delays for the family in making funeral preparations,
and this raises particular cultural problems when the deceased person is Māori. Funeral
directors submitted in favour of a clear statutory timeframe within which the doctor is required
to complete the MCCD.53
6.14 Doctors and medical professional organisations were divided on the issue of a physical
examination. Some thought that compulsory examination would be useful, particularly if the
doctor had not recently attended the patient or the death was unexpected. Others pointed out
the limitations of a physical examination. The Medical Council of New Zealand said that the
only benefit was in identifying the body. It said that viewing the body may alert a doctor to
suspicious injuries but that, in the majority of cases, it would not assist the doctor to determine
53 We further discuss the timing issues of MCCDs below.
the cause of death in the absence of an autopsy and full toxicology report, which is impractical
and unwarranted in many cases. They pointed out that the benefits of examining the body are
reduced where the certifying doctor is not the patient’s usual doctor so does not have a baseline
from which to determine what is normal for that patient.
6.15 We are mindful that any statutory obligation to examine or even to view the deceased body will
incur costs and cause delay in many cases due to the need for the doctor to travel to the body. It
may also cause the grieving family some distress. Therefore, imposing such a requirement must
be shown to produce a significant benefit.
6.16 The three potential purposes of viewing or examining the body after death are:
. verifying the fact of death;
. verifying the identity of the body; and
. gathering evidence to help determine the cause of death.
6.17 In relation to the first purpose, we are told that this is not a problem in practice. Tens of
thousands of people die every year, and cases of the misidentification of death are extremely
rare, certainly not enough to justify viewing or examining the body in every case.
6.18 In relation to identifying the body, if the certifying doctor attended the deceased person prior
to death, viewing the body after death may enable identification to be confirmed. However, a
statutory requirement on the certifying doctor to view the body may have limited benefit in
relation to verifying identity for a number of reasons:
. The body may already have been adequately identified by other processes, such as the family
providing identification information to the Police.
. If the doctor did not know the deceased person before death, they cannot independently
confirm identity after death.
. Illness before death can significantly alter the appearance of a person so that a doctor who
had not attended the person within several weeks of death may not recognise the patient
after death.
6.19 In relation to determining the cause of death, while it may seem sensible to the layperson to
examine every body after death to check for signs of wrongful death that require investigation
by a coroner or the Police, the vast majority of deaths result from natural causes. In these cases,
the cause of death is not usually informed by visually examining the body. Rather, doctors
examine the medical history and the symptoms suffered by the person prior to death. If that
does not present a conclusive cause, an autopsy and toxicology report may be required.
6.20 The question for us is whether the cost, delay and distress likely caused by a mandatory
examination of the deceased body in every case is justified by the potential risk that an
apparently natural death may in fact have been wrongful. On balance, we do not think that it
is. The law requires the certifying doctor to be satisfied as to the cause of death.54 Doctors are
highly skilled practitioners, and it should therefore be left for them to determine whether they
need to view or examine the body to determine the cause of death. Any questions as to the
adequacy of these decisions by doctors should be dealt with through the education of doctors.55
6.21 The same considerations arise in relation to the alternative (or non-attending) doctor certifying
the cause of death. In theory, it could also be left to the alternative doctor to determine whether
54 In the next section, we discuss the degree of certainty required in determining the cause of death.
55 In Chapter 8, we discuss the need for better education of doctors in determining the cause of death.

he or she can only be satisfied as to the identity of the person or the cause of death by viewing or
examining the body. In most cases, the cause of death will be determined in the same way—by
examining the medical history and the person’s symptoms before death. However, there are
two important differences. First, the doctor is relying upon medical notes rather than his or
her personal knowledge and memory. Second, the lack of connection between the doctor and
the deceased person may increase the risk of misidentifying the body. A statutory requirement
for the alternative doctor to at least view the body would help compensate for that lack of
connection and provide some assurance around the process. For that reason, we consider that
requirement should continue.
6.22 Currently, one of the purposes of examination prior to cremation is to identify whether the body
contains a pacemaker or other biomechanical aid that may pose a danger during the cremation
process. We proposed in Chapter 5 that a question to that effect becomes a compulsory part
of the online process for determining the cause of death, regardless of whether the body is
examined. Accordingly, we do not consider it necessary for the statute to impose an additional
requirement to view or examine a body before cremation.
RECOMMENDATION
R10 The statute should not require the attending doctor to view the body prior to determining
the cause of death. It should be up to the doctor to determine whether an examination or
viewing of the body is required. However, the statute should require that an alternative
doctor who is certifying the cause of death views the body prior to making that
determination.
Clarify the degree of certainty required

6.23 Currently doctors are often very unclear as to the degree of certainty required by them when
determining the cause of death. This is a tricky issue because absolute certainty is often
impossible. In many cases, signs of the actual cause of death are only discoverable after a
full toxicology report and autopsy. Those procedures are expensive, take time and cannot be
justified in the majority of deaths. This is particularly true where the deceased person was
elderly and had a variety of medical problems.
6.24 When death is an expected event, the attending doctor will be familiar with the range of health
issues the patient was suffering from. The doctor will use that information, together with
descriptions of the circumstances immediately before death, to form an opinion as to the cause
of death. While the doctor will be able to accurately describe the antecedent and underlying
causes of death, the complication that actually caused the death will often be a “best guess”.
6.25 When a person dies after an illness but death was not an expected event at that time, the doctor
will need to determine from the circumstances whether the cause of death is sufficiently clear
or whether it should be referred to the coroner for further investigation. There is obviously
much scope for discretion in this situation. Many factors will influence the doctor’s decision,
including matters such as time pressures, which may lead to error.
6.26 We have considered two possible reforms to give greater guidance to doctors when determining
the cause of death. First, we considered whether the legislation should specify the degree of
certainty required, such as the balance of probabilities. Second, we considered whether the
statute should permit an “unknown” cause of death in some circumstances. For example, in
some cases, a determination of “death natural but cause unknown” could be entered. As we
describe below, we have reached the view that neither of these options present a good solution.
6.27 Currently the Act does not provide any guidance as to the level of certainty required when
determining the cause of death. The MCCD asks the doctor to certify that the cause of death
given is true “to the best of my knowledge and belief and that no relevant detail has been
omitted”. However, the Cremation Regulations 1973 place a duty on medical referees to not
permit cremation unless the referee is satisfied that the cause of death has been definitely
ascertained. When a doctor is unsure whether to complete the MCCD or refer the death to the
coroner, the doctor is encouraged to discuss the death with the on-call coroner at the National
Initial Investigations Office.56 While this system undoubtedly provides doctors with support,
some doctors are frustrated that different coroners provide different advice as to the level of
certainty required about the cause of death.
6.28 In Issues Paper 23, we asked whether the requirement to definitely ascertain the cause of death
should be amended to reflect the actual level of certainty attainable without an autopsy. All 17
submissions that answered this question agreed that the requirement must be amended. It was
variously described as “ludicrous” and “risible”. However, communication from the insurance
industry told us that they did not support a proposal to remove the exact cause of death from
the certification process. Life insurers rely on the cause of death information in the MCCD to
determine whether the insured person had disclosed all material information when applying for
the policy.
6.29 It appears that much of the current confusion arises from the requirement in the Regulations
requiring the cause of death to be definitively determined. We agree with submitters that
provision should be removed because it is impossible to comply with.
6.30 However, we do not think that the statute should permit the cause of death to be determined
on the balance of probabilities nor for it to be determined as “unknown”. In both cases, there
is a risk that these allowances would become the default position or would send a message to
doctors that determining the actual cause of death is not important. This would not be helpful
to efforts to increase the accuracy of causes of death. Instead, the statutory requirement should
be “to the best of the doctor’s knowledge or belief”, which reflects the current wording in the
MCCD.
6.31 We consider that doctors should receive more training in determining the cause of death,
particularly around factors that should be taken into account when determining whether the
doctor is sufficiently satisfied as to the cause. We consider that our proposal in Chapter 8 to
have an education function for cause of death reviewers will serve this purpose.
RECOMMENDATION
R11 The statute should require the doctor certifying the cause of death to determine that cause
to the best of the doctor’s knowledge and belief.
Clarify the timeframe within which the cause of death must be determined
6.32 Currently the Act requires that the attending doctor must give the doctor’s certificate (which
determines the cause of death) immediately after learning of the death if the doctor is satisfied
that the death was a natural consequence of illness. Funeral directors have asked us to consider
clarifying the timeframe within which the doctor must determine the cause of death. This
request arises from their significant frustration at times, outlined above, in getting doctors to
determine the cause of death so that the body can be moved and funeral preparations can begin.
56 We described the National Initial Investigations Office further in Chapter 2.

Funeral directors consider that doctors would give this task greater priority if the statute stated
that they must do it within, say, 24 hours of learning of the death.
6.33 We consider that the term “immediately” does not provide a practical timeframe. The Oxford
Dictionary defines it as “at once, instantly”. That envisages that a doctor will stop whatever
they are doing and determine the cause of death straight away. A doctor may learn of a death
when woken from sleep, while attending to another patient, while on holiday or while attending
a significant family event. We do not think that it is reasonable to expect a doctor to determine
the cause of death immediately. This is particularly so, given that there is currently no formal
method of payment for the MCCD and most doctors do it without payment.
6.34 Also, we do not consider it practical to impose a set number of hours within which the cause
of death must be determined. Any number of hours would be arbitrary and would not take
into account the particular circumstances of the death or the certifying doctor. In addition, a
set number of hours would mean that the deaths of any people for whom the cause of death
has not been determined within that period would be referred to the coroner. This is likely to
unnecessarily increase the number of deaths referred to the coroner.
6.35 Consequently, an element of vagueness to accommodate differing circumstances is unavoidable.
We consider that the timeframe should be “within 24 hours of learning of the death or as
soon after that as is reasonably practicable”. This phrase both establishes the expectation
that the cause of death should be certified within 24 hours but also allows some elasticity
to accommodate the particular circumstances of the certifying doctor. What is “reasonably
practicable” will depend upon the particular circumstances in question, in particular, the extent
to which the doctor could reasonably have given the task greater priority.
6.36 We note that we are also making a number of proposals that should result in the quicker release
of bodies to a funeral director, including:
. clarifying the requirements before a body may be moved; and
. authorising nurses to determine the cause of death in some circumstances.
RECOMMENDATION
R12 The statute should state that the timeframe within which the attending doctor must
determine the cause of death is “within 24 hours of learning of the death or as soon after
that as is reasonably practicable”.
Clarify the circumstances when alternative doctor may certify the cause of death
6.37 Currently, a doctor who did not attend the deceased person during their illness (an alternative
doctor) may certify the cause of death only if:
. the attending doctor is “unavailable”;
. less than 24 hours has passed since the death, and the attending doctor is unlikely to be able
to give a doctor’s certificate for the death within 24 hours after the death; or
. 24 hours or a longer period has passed since the death, and the attending doctor has not given
a doctor’s certificate for the death.57
57 Burial and Cremation Act, s 46B(3).
6.38 We note that “unavailable” in the first condition means “dead, unknown, missing, of unsound
mind, or unable to act by virtue of a medical condition”.58 It does not cover circumstances where
the attending doctor is not working, on holiday or temporarily working in another location. In
those circumstances, an alternative doctor may only certify the cause of death within 24 hours
of death if the attending doctor is unlikely to be able to do it within that timeframe.
6.39 We have received submissions that this provision is confusing and causes unnecessary delay. In
hospitals, an alternative doctor could certify the cause of death immediately, but if the attending
doctor will return within 24 hours, it is thought that they should wait for him or her.
6.40 We consider that this provision should be amended to make it clearer and more practical. We
agree that it should generally be the attending doctor who certifies the cause of death because
that doctor is likely to be most familiar with the deceased person’s medical conditions and
therefore in the best position to determine the cause of death. However, that policy must be
balanced against the strong interest in not delaying funeral preparations.
6.41 An alternative doctor should be able to certify the cause of death if the attending doctor
is unavailable. We do not consider that the law should require doctors to interrupt their
time outside work to certify death if there is another doctor available who could do it with
sufficient certainty. Consequently, “unavailable” should have its usual meaning of “not free to
do something; otherwise occupied”59 rather than the restricted meaning currently in section 2
of the Act.
RECOMMENDATION
R13 The statute should provide that a doctor who did not attend the deceased person during
their illness may certify the cause of death if the attending doctor is unavailable.
“Unavailable” should be given its usual meaning, which is broader than that currently in the
Act.
Payment for doctors to determine the cause of death

6.42 In Chapter 3 we mentioned that there is currently no formal method of payment to doctors
for completing the MCCD, although occasionally, general practitioners charge the family of
the deceased person for completing it and usually charge them for completing the Cremation
Certificate. We concluded that the lack of a consistent and coherent payment system may inhibit
high standards of practice in relation to death certification.
6.43 While the amount or priority of funding for death certification, as a policy proposal, is beyond
our terms of reference, in this section we discuss possible sources of funding because the source
of funding can affect the quality and efficiency of policy outcomes. It may also have an effect
on independence, engagement, accountability and transparency.60 However, we merely describe
potential funding sources and provide some analysis. We do not make any recommendation on
this matter.
6.44 As with all statutory duties, certifying the cause of death has a cost for the person carrying out
that task. Those costs involve the time taken to certify death, travel costs and the opportunity
cost in forgoing other earning work. The current lack of a system for payments to doctors means
58 Burial and Cremation Act, s 2(1).

59 Oxford English Dictionary “Definition of ‘unavailable’ in English” Oxford Dictionaries <www.oxforddictionaries.com/definition/english>.
60 Regulatory institutions and practices (New Zealand Productivity Commission, 2014) at 323.

that the doctors themselves bear this cost unless they choose to pass it on. We have examined
four options for funding death certification to determine whether reform is needed.
Status quo—the costs fall on doctors

6.45 The current system has a number of advantages. It is simple and it involves no administrative
costs. It requires no direct expenditure of public funds (although some doctors will be indirectly
funded by public money in other ways). Also, it fits within the “care” ethos of the doctor/
patient relationship.
6.46 It also has some disadvantages. First, it is inequitable. The costs are falling upon people
(doctors) who are receiving no benefit from the service. Also, where a doctor does charge a
family to complete the MCCD, those families are disadvantaged against the families of patients
of doctors that do not. This is not something a patient will usually contemplate when choosing
a doctor.
6.47 Second, a lack of payment may affect the standards of accuracy achieved in determining the
cause of death. The lack of payment sends a confusing message about whether the service
is provided for the benefit of the patient’s family or for the benefit of the public. These
two potential purposes may provide the doctor with a conflict, for example, about whether
to include a cause of death that may be embarrassing to the family. Also, it provides little
motivation on the doctor to upskill by undertaking training.
A publicly funded service

6.48 Funding or part funding by the government (that is, from the general tax base) may be
appropriate given this activity has significant benefits to the public as a whole.61 As we describe
in Chapter 3, while there are some private purposes of death certification, the main purposes
(establishing the fact of death, informing the development of health policy and programmes and
identifying deaths that require further investigation) are directed at the public generally.
6.49 Public funding would send a message both that certifying death is a public service, rather than
a service to the deceased or the family; and that if you are being paid for it, you should achieve
high standards of accuracy. This would motivate accountability and engagement in training.
6.50 The disadvantage of public funding is that it places an additional financial burden on the
Crown. It is interesting to note that, in 2009, the Act was amended to make it clear that the
Crown is not liable for the costs of death certification.62 We have not been able to find any
evidence of the policy that motivated this amendment.
6.51 If death certification was to be funded by the Crown, that funding could be delivered either
via the population-based funding to Public Health Organisations (a small top-up to the funding
received for each enrolled patient), or doctors who are not otherwise funded for death
certification could invoice the Ministry of Health for each death certificate completed.
A levy on the funeral industry

6.52 It may be possible to levy the funeral industry for the costs of determining the cause of death.
In Chapter 18, we recommend that that all people who provide funeral services for a fee must
be registered. In theory, a levy could be added to the registration fee.
61 Regulatory institutions and practices (New Zealand Productivity Commission, 2014) at 332.
62 Burial and Cremation Act, s 46D.
6.53 This mechanism would have the advantage of reducing reliance on general public funds.
However, it could be logistically difficult. In order to collect a funeral industry levy, the funeral
business would need to be registered and declare the number of funerals it conducts. In Chapter
18, we recommended instead that people who conduct funeral services for a fee must be
registered so as to control the type of people entering the industry. It would be administratively
difficult to allocate funerals to particular funeral directors when it is common for more than one
to be involved.
A fee paid by the family of the deceased person

6.54 A further option is to collect a fee to fund the death certification process directly from the
family of the deceased person. This could occur when death is notified to the Registrar-General.
Currently, when a body is to be cremated, the family pay a fee to the doctor for completing the
Cremation Certificate, though this is not a statutory requirement. That fee is collected by the
funeral director and paid to the doctor directly.
6.55 A significant disadvantage of collecting a fee from the family at the time of notification of death
is that it may provide a disincentive to notify the death. Any funding method that discourages
the notification of a death is to be avoided. In theory, that disincentive could be mitigated to
some extent if notification of a death (and collection of the fee) was required before disposal of
the body is permitted. This is the system in Scotland. However, notification prior to disposal
would impose unacceptable delays upon funeral preparations. Also, we consider there would
still be a risk of avoiding notification and disposing of the body in breach of any legislative
requirement.
Discussion
6.56 In Issues Paper 23 we suggested that the question of how certification is funded should be
addressed if new expectations of accuracy and timeliness are being imposed. We also pointed
out the anomaly that doctors are paid for Cremation Certificates but not for asked who should
bear the cost of death certification.
6.57 Two-thirds of the 19 submitters who addressed this question thought that the government
should bear the cost of death certification. This included all but one of the eight submissions
from medical professionals or organisations. The reasons they gave included that the primary
beneficiary of death certification is society; that it would be a financial burden on many families;
and that some families may attempt to hide the death and not register it if the costs fell on them.
6.58 The main advantage of funding death certification through either an industry levy or a “user-
pays” fee is that it reduces reliance on taxation as a source of funding. However, such user-pays
systems are usually implemented where there is scope for making efficiency gains, for example,
by regulating demand for a service and decreasing the cost of supplying that service by ensuring
that it is only provided when it is really needed. There appears to be no scope for such efficiency
gains in this area because the policy objective is that all deaths are certified.
6.59 Another justification for user-pays systems of funding is that it can provide a motivation to
keep costs under control because the people paying the fee will be motivated to monitor the
performance of the regulator. This justification does not apply where the fee payers are the
public in general rather than an industry body because, as a group, they are less able to monitor
the performance of the regulator.

RESTRICTIONS ON DEALING WITH A BODY BEFORE DEATH HAS BEEN CERTIFIED
6.60 The Act currently provides that, until the cause of death has been determined (or the coroner’s
authorisation has been given):
. the body must not be disposed of;63 and
. a person must not transfer charge of the body.64
The second restriction does not apply in a number of circumstances, including where a funeral
director collects a body from a private home or rest home.65
6.61 These provisions recognise that moving the body or disposing of the body may destroy some
of the evidence of the cause of death that the doctor or coroner may need to consider. We
have considered whether these provisions should continue and whether there is justification to
extend the restriction to embalming.
Disposing of the body

6.62 We consider that the prohibition on disposing of the body before the cause of death is
determined (or the coroner has issued an authorisation) should continue under a new statute
because it is vital that the doctor has established whether or not an examination of the body
will be required to determine the cause of death, before the body is no longer available. While,
currently, this requirement usually means that the funeral director obtains the actual MCCD
form from the doctor, under the online process proposed above for recording the cause of death,
there will need to be a process for checking that the online process has been completed.
Embalming the body and transferring the body

6.63 Embalming is the process of injecting chemical preservatives into the body to slow the process
of decay. It alters the appearance of a body and its chemical composition. In that way, it destroys
some of the evidence available to a doctor or coroner for determining the cause of death. For
this reason, it has been suggested to us that the cause of death should be determined before
embalming. The disadvantage of this suggestion is that it may delay embalming and other
preparations for the funeral.
6.64 The purpose of the current restriction on transferring the body before the cause of death is
determined is presumably so that all the circumstances of death are available to the doctor when
making that determination. Similar to embalming, the disadvantage of this requirement is that it
causes delay in funeral preparations while a doctor is found who can certify the cause of death.
It can sometimes be distressing for families, or a management problem for rest homes, to have a
delay in transferring the body to the funeral director.
6.65 The balance between accuracy in cause of death determinations and delay in funeral
preparations is addressed in many of the issues identified in this part of the Report. We consider
that, on balance, there is a greater risk to accurate assessments of cause of death when a body is
embalmed than when it is moved. While the circumstances of the place of death will be relevant
to sudden deaths, they will not be relevant to most deaths that are a natural consequence
of illness. Therefore, a blanket restriction on moving a body before the cause of death is
determined would produce an unacceptable level of delay.
63 Burial and Cremation Act, s 46AA.

64 Section 46F(1).
65 Section 46F(2).
6.66 In contrast, embalming a body may have a greater negative impact on the determination of the
cause of death for the reasons described above. For that reason, we consider that the cause of
death should be determined before a body may be embalmed.
RECOMMENDATION
R14 The statute should provide that a person may not embalm or dispose of a body unless the

Chapter 7
Certainty about when death occurs
7.1 In this chapter we examine whether the proposed new statute should clarify the legal definition
of death. When the law provides that rights, powers or duties arise (or cease) upon death, there
can be uncertainty about whether those things apply when a person is in a state that resembles
death, such as brain death.
7.2 Dying is a process, rather than an event that happens at one particular point in time. Prior
to the 1960s, people were diagnosed as dead when they stopped breathing. This is known
as “circulatory death”. With the advent of artificial respiration in the 1960s, the medical
profession was prompted to re-examine the determination of death for the purposes of removing
artificial respiration and of organ transplantation. Over the following two decades, medical
professionals increasingly added a determination of “brain death” to the criteria for death, on
the basis that the determination of death indicates that an irrevocable point in the dying process
has been reached (not that the process has ended), and patients that are brain dead have reached
that irrevocable point. The Australian and New Zealand Intensive Care Society’s Statement on
Death and Organ Donation66 therefore adopts the point of “brain death” as the point at which
organ donation may proceed.
7.3 In the past few decades, many jurisdictions also adopted a legal definition of death as meaning
the irreversible cessation of all function of the brain (sometimes as an alternative to circulatory
death).67 New Zealand is one of the few countries from those that we generally compare
ourselves to, that has not adopted a statutory definition of death, although there have been a
number of attempts to do so.68
7.4 “Brain death” is determined by reference to evidence of sufficient intracranial pathology
(meaning a brain injury) and by clinical testing or by imaging that demonstrates the absence of
intracranial blood flow. There is no documented case of a person who fulfils the preconditions
and criteria for brain death ever subsequently developing any return of brain function.69
IS THERE A PROBLEM?
7.5 Within the context of this review, we have identified two duties that arise at the point of death
and for which there may therefore be uncertainty if the point of death is not clearly defined.
These are:
. the duty to determine the cause of death;70 and
66 Australia and New Zealand Intensive Care Society The ANZICS Statement on Death and Organ Donation Edition 32 (2013) at 14.
67 These statutes establish a general legal standard for determining death but do not determine the diagnostic tests and medical procedures
required, leaving the medical profession free to formulate acceptable medical practices.
68 The Crimes Bill 1989 provided that a person would be dead “[W]hen an irreversible cessation of all function in the person’s brain stem has
occurred”. That Bill did not proceed. A similar definition was in the Human Tissue (Organ Donation) Amendment Bill promoted as a member’s
bill by Dr Jackie Blue, primarily to establish a register of organ donors. That Bill did not progress because it was considered unnecessary to
establish a register at that time.
69 Australia and New Zealand Intensive Care Society, above n 66, at 17.
70 We discussed this in Chapter 6.
CHAPTER 7: Certainty about when death occurs
. the duty to dispose of the body without undue delay.71
7.6 Outside the context of this review, the legal question of the definition of death arises in a
number of circumstances. Most commonly, it arises in relation to organ transplantation because
the patient must be dead before removal of the organs if that removal would otherwise kill the
patient. Other examples include insurance law, as the point of death is relevant to whether life
insurance may be paid out. The criminal question is also significant—that is, is it murder to
remove artificial respiration after brain death?
OTHER JURISDICTIONS
7.7 In the 1970s and 1980s, many jurisdictions enacted statutory definitions of death following
a seminal report from the Harvard Medical School.72 In the Commonwealth, these statutory
definitions typically followed reports of the law commissions in those jurisdictions, and they
generally focused on the need for a definition of death as brain death in the context of organ
transplantation.
7.8 Almost every Australian state and most states of the United States have a definition of death for
all purposes along the following lines:73
a person has died when there has occurred—
(a) irreversible cessation of all function of the brain of the person; or
(b) irreversible cessation of circulation of blood in the body of the person.
7.9 A few jurisdictions merely state that death means “brain death”.74
7.10 It is interesting to note that in recommending a statutory definition of death as including “brain
death”, the Australian Law Reform Commission also addressed the general application of such
a definition:75
[...] although appearing in this context of transplantation, the recommended statutory definition of
death is intended to have general application. It should not be limited in its legal effect to any particular
kind of patient, nor to patients maintained by support machinery (although, in practice it will no doubt
principally, if not exclusively, affect only such patients), nor to transplantation. [...] Despite the greater
accuracy of determining death by reference to cessation of brain function, it is clear that in most
cases, death will be certified or determined according to the traditional respiratory-circulatory-cardiac
standards. There will not be a great number of cases in which the need and facilities of, and opportunity
of, employing the necessary ‘brain death’ criteria will be present.
7.11 While this statement talks of the brain death definition having “general application”, in fact it
is clear that the Australian Law Reform Commission did not intend it to apply to the doctor’s
duty to certify death.
71 We discuss this in Chapter 15.

72 Harvard Medical School ad hoc committee “Report of the ad hoc committee of the Harvard Medical School to examine the definition of brain
death: The definition of irreversible coma” (1969) 7 Transplantation 204.
73 For Australia, see Death (Definition) Act 1983 (SA), s 2; Human Tissue Act 1982 (Tas), s 27A; Human Tissue Act 1982 (Vic), s 41;
Transplantation and Anatomy Act 1979 (Qld), s 45. For the United States, the Uniform Determination of Death Act is a draft state law
recommended in 1981 by the President’s Commission for the Study of Ethical Problems in Medicine and Biomedical and Behavioral Research,
the American Medical Association and the American Bar Association for adoption by all states.
74 See, for example, the Canadian jurisdictions of Nova Scotia - Human Organ and Tissue Donation Act SNS 2010 c 36, s 2(j); and Newfoundland
and Labrador - Vital Statistics Act SNL 2009 c V-6.01, s 2(1)(h); and also the National Health Act 2003 (South Africa), s 1.
75 Australian Law Reform Commission Human tissue transplants (ALRC Report 7, 1977) at 63.

DISCUSSION
7.12 Currently in New Zealand, in the absence of a statutory definition of death, a person needing
to know whether “death” includes brain death must look to the common law for clarification.
Unfortunately, the common law is unhelpful in this area. There have been only two cases in
New Zealand that have discussed the definition of death, but neither provides clear guidance.
Even if more case law is developed, each will consider only a narrow range of facts, which may
or may not be relevant to future issues.
7.13 In Auckland Area Health Board v Attorney-General,76 L suffered severe Guillain-Barré
syndrome77 and had been on life support systems for 12 months but was not brain dead. The
doctors sought a declaration from the High Court that the withdrawal of life support would not
give rise to their criminal liability for homicide. The High Court acknowledged that the medical
community no longer equates death with the cessation of a person’s heartbeat, instead using the
concept of “brain death”, but it did not discuss a legal definition of death. It held that, on the
facts of this case, the withdrawal of life support would not result in liability for homicide by the
doctors because they were under no legal duty to provide life support and had a lawful excuse
for withholding it (it provided no therapeutic benefit).
7.14 In Joe v Joe,78 the Family Court had to consider whether to dissolve the marriage on the grounds
that Mrs Joe was dead. Mrs Joe had suffered a severe stroke. She was permanently and
irreversibly unconscious but was not brain dead and was able to breathe unassisted. Judge Inglis
surveyed much of the literature on the definition of death and said:79
... advances in medical science and technology have taken us beyond the position where it is
appropriate to think of death solely in terms of an irreversible cessation of respiration or circulation. But
I find myself unable to accept that the Family Court, unaided by any statutory guidance, should go as
far as declaring the common law in terms of [brain death].
[...] it could not be right for the common law to develop in such a way that the threshold of death could
be fixed at different points depending on the individual circumstances. Some might find it acceptable
to regard a state of permanent and irreversible unconsciousness, on its own, as a sufficient indication
of death for the purposes of remarriage or for a grant of probate or administration. But it could be
expected that there would be general difficulty in accepting the same criterion for the purpose of tissue
or organ transplants, or for burial or cremation. [...] It seems to me, however, that these are issues on
which people’s values might be expected to differ quite widely and that if a threshold for death is to be
fixed for any purpose below a level which attracts general acceptance in situations where there must
be a high degree of certainty that death has occurred, that is function of Parliament, not the Courts.
7.15 He then stated that Mrs Joe was not legally dead simply by attaining a state of permanent and
irreversible unconsciousness. He added, however, that he might have been prepared to hold,
as matter of law, that a person will be dead when there is irreversible cessation of brain stem
function and when that person’s respiration and circulation can be sustained only by artificial
cardiorespiratory processes. However, in this case, he was not required to do so nor thought it
desirable to do so.
7.16 We consider that these cases provide only limited assistance to a person with a legal duty under
the new statute proposed in this Report arising after death. In Auckland Area Health Board,
76 Auckland Area Health Board v Attorney General [1993] 1 NZLR 235 (HC).
77 In Guillian-Barré syndrome, patients suffer inflammation of the peripheral nerves connecting the skin and muscles to the central nervous system
leading to progressive weakness in the arms and legs. “Guillain Barré Syndrome Support Group NZ Trust” Neurological Foundation of New
Zealand <www.neurological.org.nz/resources/other-nuerological-organisations/guillain-barré-syndrome-support-group-nz-trust>.
78 Joe v Joe (1985) 3 NZFLR 675 (FC).
79 At 682.
CHAPTER 7: Certainty about when death occurs
Thomas J described the medical profession’s established approach to determining when death
has occurred, and he implied that the medical profession will decide in future on these issues
“sensitive to the values of the community and alert to the requirements of the law”.80 However,
he did not describe what currently amounts to death, and he did not suggest that this question
should be determined solely by doctors. In Joe, Judge Inglis gave a strong indication that, if he
had been required to decide, he would have concluded that death meant brain death, but he did
not decide on the point and thought that this question should be determined by Parliament, not
the courts.
CONCLUSION
7.17 We have concluded that the common law does not provide certainty as to whether a person who
is brain dead is dead for the purposes of the law. However, there is a separate question about
the extent to which the lack of certainty presents a problem to be resolved through this project.
7.18 In the context of this Report, we consider that any uncertainty is unlikely to cause problems
for the statutory duties that arise at the point of death, described above. Doctors do not certify
death when a patient is diagnosed as brain dead. Rather, they wait until circulatory death has
also occurred. We have not detected any suggestion that it should be otherwise. Similarly, no-
one would suggest that the duty on the family to dispose of the body should arise while the body
is still connected to a respirator.
7.19 While it is outside the scope of this project, we suspect that greater difficulty arises in respect
of organ transplantation due to the potential for doctors to carry liability for removing organs.
However, it is interesting to note that few cases have reached the courts in New Zealand in the
four and a half decades since the advent of artificial respiration. This may indicate that brain
death is not particularly common and practical legal issues are usually resolved or avoided by
good communication by health practitioners, by consensus or by alternative dispute resolution
processes outside court.
7.20 We have concluded that this Report should not make a recommendation for a statutory
definition of death because the status quo does not present a significant practical problem for
the statutory duties proposed in this Report. However, the lack of a statutory definition of
death may present a greater problem in other areas of the law. Consequently, this issue would
benefit from thorough analysis in the form of a separate specific reference. Such a project should
analyse the current international thinking on brain death, whether the statutory definitions of
death in other jurisdictions have in fact produced greater certainty and whether it is desirable
or practical to have one definition of death for all legal purposes.
80 Auckland Area Health Board v Attorney General, above n 76, at 247.

Chapter 8
Auditing cause of death
determinations
8.1 In Chapter 3 we described the high rate of error found around the world in determining the
cause of death and in referring deaths to the coroner for further investigation. We also described
how that high error rate is likely to also occur in New Zealand, but because there is no central
agency responsible for the quality of outputs from the death certification process, there is no
data about the reliability of reporting.
8.2 Currently, the only check on the quality of cause of death documentation is performed by
the medical referee before a body is cremated. In Chapter 3 we described the limitations of
this system, most notably that it only applies when a body is to be cremated. Medical referees
are also limited in their ability to detect errors because of the processes they work within,
particularly the lack of formal access to medical notes. Additionally, there are a range of
practices amongst medical referees, there is no formalised training or support for them and
there is no systematic quality control. The medical referee system is not designed to measure the
quality of the outputs from the death certification process generally or to use the information
and experience they develop in an education system for certifying doctors.
8.3 There was very strong support in submissions on Issues Paper 23 for a robust system of checks
on the documentation of all deaths, irrespective of whether a body is to be buried or cremated.
There was also strong support for a different system from the current medical referee system,
although there were differing views as to the characteristics of a new system. We have analysed
a range of options designed to improve the accuracy of cause of death determinations. These
options are discussed below.
OPTIONS FOR ADDITIONAL OVERSIGHT IN DETERMINING CAUSE OF DEATH
Two doctors
8.4 We considered whether two doctors, rather than one, should be required to certify the cause of
death. While the second doctor could, in theory, be a useful check on the accuracy of the first,
this option would likely create further delay, would divert limited medical resources and may
not provide many gains in the accuracy of the cause of death. Funeral directors already tell us
of their frustration in obtaining the MCCD from the certifying doctor so that they can begin
funeral preparations. That frustration is likely to increase if two doctors are required to certify,
particularly in rural areas. We also doubt whether the second doctor would be able to provide
meaningful oversight of the first doctor if he or she is not previously familiar with the deceased’s
medical history.
CHAPTER 8: Auditing cause of death determinations
Review committees
8.5 As we described earlier, some hospitals conduct their own systematic reviews of MCCDs. Those
reviews have been successful at detecting errors in both cause of death determinations and
referrals of deaths to the coroner. They have a range of mechanisms for using the lessons
learned from the reviews to upskill certifying doctors, some more effective than others.
8.6 There are two limitations of such systems. First, the feedback loop is limited to lessons learned
from experiences within the hospital itself. There is no capacity to learn from the experiences
of other hospitals nationally.
8.7 Second, there is no equivalent system for the review of deaths in the community. In theory, it
would be possible to require all deaths in the community to be reviewed by similar committees
made up of general practitioners. However, that is likely to require large resources of time and
money.
Improving the medical referee system

8.8 In Chapter 3 we described the problems with the current system of medical referees. We have
examined various ways in which that system could be amended to provide greater checks on
the accuracy of post-death documentation. One of the best features of the current system is that
it is local. This means that the medical referee can respond quickly after a death. It also means
that the medical referee is more likely to know the local doctors and can follow up easily with
the doctor if an error is detected. However, it may also mean that the medical referee is less
objective in his or her assessments.
8.9 If medical referees were to continue to be employed by local crematoria, there should be formal
systems of training and support implemented from a centralised and independent body. The aim
of that training and support would be to standardise levels of practice in reviewing cremation
documentation. Also, there is an increasing trend for medical notes to be stored electronically. If
that trend enabled medical referees to compare the cause of death determination to the medical
notes of the deceased person, significant gains in the safeguards provided by this system could
be made.
8.10 However, we do not consider that improving the medical referee system in this way would
provide adequate safeguards because three significant problems remain:
. It is restricted to oversight of deaths in which the body is cremated.
. The is no formal system of feedback to doctors about the types of errors detected by medical
referees.
. There is a lack of independence in the examination of post-death documentation by medical
referees who are employed by the cremation authority.
Conclusion
8.11 We consider that all of these options have significant weaknesses and would fail to deliver
a robust system of scrutiny and safeguards over the quality and accuracy of cause of death
determinations. Instead, we propose that a national system of random audits of cause of death
determinations should be introduced as we describe in more detail below.

OTHER JURISDICTIONS
England and Wales

8.12 New systems to review death certification have been developed in the United Kingdom.
Legislation was passed in Scotland in 2011 and has come into force this year.81 The review
system for England and Wales has been developed and trialled but not yet implemented.82
8.13 Under the English and Welsh trialled system, all deaths that were not investigated by the
coroner underwent scrutiny by locally appointed medical examiners to confirm the cause of
death or identify cases that need further investigation by the coroner. Medical examiners also
reviewed the medical records; examined the body (in most cases); sometimes discussed the
death with a relative or other appropriate person; and discussed and agreed the confirmed cause
of death with the certifying doctor.
8.14 A study in 2012 of the trialled system compared the cause of death determined by the certifying
doctor against the cause of death confirmed by the medical examiner.83 The study concluded
that almost 20 per cent of death certificates had a different underlying cause following scrutiny
by the medical examiner. Scrutiny resulted in amendments to the number, sequence and type
of conditions mentioned on the cause of death certificate, and that is likely to affect trends in
reported causes of death.
Scotland
8.15 In Scotland, the system is similar, but the reviewers are called “medical reviewers”. They are
centrally appointed but operate locally, and they review a random sample of all deaths prior to
disposal of the body.84 Medical reviewers conduct either a level one or a level two review. In a
level one review, in addition to reviewing the cause of death certificate, the medical reviewer
discusses the death with the certifying doctor. In a level two review, the medical reviewer may
also examine the medical records, view the body and speak to other professionals involved with
the deceased person or the family.
8.16 An evaluation of two Scottish pilot sites was published in 2013 after a year of operation, but
it focused on the processes of the new system rather than its overall effectiveness at increasing
the accuracy of death certification. Within the evaluation period, medical reviewers found that
only 3 per cent of cause of death certificates were not up to standard. However, that high rate
of accuracy could, in part, be due to the fact that doctors in these areas knew their certifications
would be subject to additional scrutiny.
8.17 The evaluation made the following findings in relation to the new processes:
. In most cases, both level one and level two reviews were completed within the expected time
scale (30 minutes and up to three hours respectively), but delays were also frequent, caused
by difficulty in locating the certifying doctor, accessing the medical records or contacting the
responsible consultant. Also, the evaluation was not able to assess any delays in commencing
the reviews.
81 Government of Scotland “Certification of Death (Scotland) Act 2011” (2 July 2012) The Scottish Government <www.scotland.gov.uk/Topics/
Health/Policy/BurialsCremation/Death-Certificate>.
82 BMA “Election delays death certificate reforms” (14 November 2014) <http://bma.org.uk/news-views-analysis/news/2014/november/
election-delays-death-certificate-reforms>.
83 Office of National Statistics Death Certification Reform: A Case Study on the Potential Impact on Mortality Statistics, England and Wales (2012).
84 Healthcare Improvement Scotland “Death certification in Scotland” <www.healthcareimprovementscotland.org/our_work>.
. Key attributes important for medical reviewers included strong communication skills, the
ability to negotiate and compromise, a willingness to be flexible, an ability to act decisively
and an ability to take on an educative role with doctors.
A NATIONAL AUDIT SYSTEM
8.18 Under a national audit system, experienced doctors would be employed to review the cause of
death certificate with the aim of detecting and correcting error in the determination of the cause
of death and in referrals to the coroner. However, unlike the current system of medical referees,
a national audit system would have the additional features of:
. administration by a central government agency;
. review of a random sample of all deaths;
. reviews based on referrals;
. targeted reviews of deaths; and
. support for and education of certifying doctors.
Administration by central government

8.19 In Chapter 4, we recommended that the Ministry of Health should have statutory responsibility
for the death certification process. The Ministry of Health would therefore also have
responsibility for funding and implementing the national audit system and for ensuring the
quality of its outcomes. That would involve providing ongoing education to the practitioners
employed to review the cause of death certificates (we have called them “cause of death
reviewers”) and checking the accuracy of their assessments. The cause of death reviewers
would be accountable to a minister for the outcomes of the audit system and should provide a
publicly accessible annual report to that effect.
8.20 We consider that centralisation brings an essential element of independence and integrity to
the system. Medical referees have told us that their knowledge of local circumstances and
local doctors enhances their ability to assess cremation certificates. While that may be so in
some cases, it means that there is no scope to identify problems that occur nationwide and
no ability to tailor training for common problems. It also risks a lack of independence if the
medical referees generally know the certifying doctors. A structure that enables a more objective
assessment is important.
8.21 We have not formed a view on whether, although centrally accountable, cause of death
reviewers should be located centrally or regionally. This may depend upon the availability
of suitable staff to perform the role. We cannot see that locating cause of death reviewers
regionally would be a problem so long as they are well connected to each other so that audits in
one region can be informed by the lessons learned from other regions.
8.22 One option is for the Ministry of Health to provide funding to the National Forensic Pathology
Service to provide this service. Currently, that service is funded by the Ministry of Justice to
provide forensic pathology services to coroners. Part of the core work of these pathologists is
to analyse causes of death in light of medical notes and autopsy reports. While the purpose of
the proposed audit function (detecting errors in cause of death certification) is slightly different
from the purpose of their services for coroners, the skills required would be similar. It may
be more efficient to incorporate this service into an existing service than to establish a new
organisation.

How would the audit system work?
8.23 The primary function of cause of death reviewers would be to detect and correct errors in cause
of death determinations. In undertaking reviews, cause of death reviewers should have access
to the deceased person’s medical notes and the ability to discuss the documentation with the
certifying doctor so that a full analysis can be made to check whether the cause of death is
accurate.
8.24 It is likely that a two-level approach to auditing death certification, similar to the system
developed in Scotland, would be the most efficient. Level one reviews would involve scrutiny of
the entries on the online certification system and any other certification documentation and (if
necessary) speaking to the certifying doctor. The purpose of this review is to identify omissions
or errors in the way that the cause of death is stated (for example, confusing the primary cause
of death with an antecedent cause and underlying conditions).
8.25 If the death involves any one of a number of identified risk factors or “red flags”, a level two
review would be carried out, which, in addition to reviewing the death certification entries and
documents and speaking to the certifying doctor, would involve scrutiny of electronic or hard-
copy medical records plus speaking to any other relevant people, such as the family, Police or
other medical professionals involved in the care of the deceased. The purpose of a level two
review is to detect deaths where the stated cause of death is not verified by the medical records
or where circumstances of the death may give rise to questions as to the cause of death. This
would include identifying deaths that should have been referred to the coroner but were not.
8.26 When an error is detected, the cause of death reviewer should be required to discuss the error
with the certifying doctor. That discussion will either provide further detail and context to
satisfactorily address the reviewer’s concern, or an amendment to the cause of death will be
agreed upon. If the cause of death reviewer cannot agree with the certifier, it will be necessary
to refer the question to an independent adjudicator. That could be a coroner where the issue
raised by the reviewer is that the death should have been referred to the coroner. In other cases,
it should be a third doctor or other cause of death specialist.
8.27 If the reviewer detects criminal behaviour, he or she should have a statutory duty to report that
to the Police.
What deaths should be reviewed?

8.28 In designing a review system, we have considered whether every determination of cause of
death should be reviewed or whether it is sufficient to review a random sample. The answer
lies in the importance given to ensuring accuracy in each case versus improving levels of
accuracy generally. Reviewing every cause of death would be important for many of the private
purposes of cause of death determinations (such as the assessment of life insurance claims and
knowledge of familial medical history). However, for public purposes such as the development
of public health policies and programmes, it is more important that the accuracy of cause of
death certification is improved overall.
8.29 There are two significant negative consequences of reviewing every cause of death
determination: cost and delay. Obviously, auditing every death would require significantly
more resources than auditing a sample. It is not clear that the benefits to the public justify
these costs. In relation to timing, for a review to be meaningful, it must be conducted prior to
disposal of the body so that the body is available for further investigation if necessary. However,
reviewing every death before disposal would produce significant delays in funerals, burials and
cremations. We have received strong submissions that avoiding such delay is very important
in New Zealand.85 On balance, we consider that these cost and timing considerations tip the
balance in favour of auditing only a sample of deaths.
8.30 Deaths that are referred to the coroner should be excluded from the national audit process
because the purposes of the review will be satisfied by the coronial process.
8.31 We have also considered whether deaths in hospitals should be excluded from the audit process.
Some hospitals have established their own internal review committees to examine the quality
of cause of death certification within those hospitals. For example, in 1993, Christchurch
Hospital devised its own system of auditing and quality control of death certification following
an inquiry into deaths of a number of patients of cardiothoracic surgeon Keith Ramstead.
That audit system has resulted in significant improvements in the accuracy of MCCDs and in
assessing whether a death should be reported to the coroner. Other hospitals, particularly larger
hospitals, have similar review committees with differing processes.
8.32 There are significant advantages in having one review process for all deaths, wherever they
occur, where the lessons learned can be shared across all deaths. However, this is a more
expensive approach. A cost-effective alternative is for hospital deaths to be excluded from the
national audit system. If this approach was adopted, hospitals should be required to peer review
their own cause of death determinations. We suggest that such peer-review systems must review
a random sample of deaths and include a mechanism for providing feedback to the certifier
when errors are identified.
8.33 In addition, there should be some national oversight from the Ministry of Health of these
hospital peer-review systems to ensure they produce quality outcomes and the trends and
lessons learned from them are shared between hospitals and are used to train hospital doctors
who certify the cause of death. A further feature could be for the central agency responsible for
auditing death certification when death occurs in the community to have a role in providing
oversight for hospital peer-review systems.
8.34 In conclusion, we consider that the proposed national audit system should review a random
sample of all deaths except hospital deaths and deaths that are referred to the coroner.
Referrals for audits

8.35 In addition to random sample reviews, cause of death reviewers should be able to receive
referrals to review particular cases. This would be available if someone suspected there was an
error in documentation related to a particular death (whether it be family members, funeral
directors, the Police, the Health and Disability Commissioner or another party). This will
mitigate the effect of auditing only a random selection of deaths. However, the cause of
death reviewers should be entitled to dismiss a referral where they consider there are no
circumstances that would justify review.
85 For example, Dr Martin Sage contrasted New Zealand to England and Wales: “[...] there are practical cultural differences between England and
Wales and New Zealand in this regard: in England and Wales the whole after-death process (that is, certification of death, release of the body
to funeral directors, with or without autopsy) usually progresses at what New Zealanders would regard as an infuriatingly lackadaisical pace,
certainly over a period of many days (often 5 -7 days or more) which are apparently accepted by families in the UK but which would be entirely
intolerable to many sectors of our society.”

Targeted reviews
8.36 An important secondary function of cause of death reviewers should be to undertake targeted
reviews of the cause of death certificates for deaths with particular characteristics. Decisions
about the types of deaths targeted for review would be informed by a number of factors
including:
. knowledge of risk factors and “red flags” developed via the random audits;
. statistical analysis of death certificates to reveal unusual trends related to particular causes
of death, certifying doctors, antecedent conditions, medication taken, medical facilities or
treatments or other similar matters; and
. concerns raised by the general public or medical profession.
8.37 An example of a targeted audit would be a review of cause of death certificates in respect
of deaths occurring in a particular aged care facility if there is cause for concern over a
disproportionate prevalence of a particular cause of death. Such a review may detect
inaccuracies in death certification or problems resulting from neglect at particular facilities
(such as an unusually high number of deaths from falls). The evidence gathered from these
reviews should be used to change practices, procedures and accountability mechanisms. It
should also be used to educate doctors who certify the cause of death.
Support for and education of doctors

8.38 A corollary of centralising the review of cause of death certificates is the potential to make
significant improvements to accuracy via formal systems of support and education for doctors.
Systematic audits of a random sample of death certificates, together with the targeted audits,
will quickly enable cause of death reviewers to develop a strong understanding of the risk
factors for error across the whole country. The expertise that cause of death reviewers will
develop in this role makes them ideally suited to support doctors to improve the accuracy of
death certification. We consider that support should take three forms:
. Regular formal training programmes.
. Availability to answer questions from doctors before cause of death certification is
completed, for example, by email or telephone.
. Targeted education based upon feedback from particular reviews.
8.39 In Issues Paper 23, we asked whether all doctors who are required to complete MCCDs should
have access to independent advice. All except one of the 18 submitters who responded to this
question agreed. Submitters thought that discussing cases with experts is very valuable and
is likely to improve the accuracy of death certification, particularly for rural or sole-practice
doctors. We agree and consider that cause of death reviewers would be well placed to offer this
kind of service.
8.40 There have been a number of formal studies into the effect of educating doctors on their
accuracy in determining the cause of death:
. A 1993 Australian study examined the effect on accuracy of death certification of providing
written educational material and a questionnaire to junior doctors. It found a small reduction
in errors that was not statistically significant.86
86 T Weeramanthri, W Beresford and V Sathianathan “An evaluation of an educational intervention to improve death certification practice”
(1992) 13 Aust Clin Rev 185.
. A 1998 Canadian study examined the effect on the rate of major and minor errors in a
hospital’s death certificates before and after the delivery of a workshop to junior doctors.87
The workshop covered background information on death certification, a description of
common pitfalls and interactive sessions involving hypothetical case scenarios. It found a
significant reduction in major errors after the workshop (32.9 per cent to 15.7 per cent) but
little effect on minor errors. It was noted that the durability of the improvement in major
errors was not tested.88
. A 2002 United Kingdom study examining the effect of formal training in death certification
at an undergraduate level revealed little effect on accuracy.89
. A 2007 United States randomised controlled study looked at the effect of two different
educational techniques—the provision of a printed hand-out and an interactive workshop. It
found significant improvements resulted from both techniques, but the interactive workshop
technique demonstrated a higher degree of improvement than the printed hand-out
technique.90
. A 2007 United Kingdom study audited all the death certificates issued during a four-month
period within the elderly care department of a hospital (140 certificates) and provided
education to the certifying doctors (including individualised performance data). Three
months later, another audit was conducted. The study found the error rate fell from 13.6 per
cent to 2.4 per cent on the second audit.91
8.41 Although these studies are few in number and diverse in their methods, they provide some
evidence that education of doctors can produce significant improvements in accuracy. Based on
these studies, best-practice training should:
. emphasise the purposes and importance of death certification;
. cover common pitfalls in determining the cause of death;
. involve interactive sessions where determinations of the cause of death are practised using
real-life examples;
. target doctors who are in fact completing cause of death certificates so that the lessons
learned can be practised immediately; and
. be delivered regularly.92
8.42 In addition, the 2007 United Kingdom study provided evidence that the “audit, educate, audit”
method can be very effective. We envisage that, through targeted reviews, cause of death
reviewers may identify particular groups of doctors who have a high rate of error. Education
would then be targeted based on the most common errors being made in practice.
87 Major errors included mechanisms of death without a legitimate cause of death, improper temporal sequencing of diseases and competing causes
of death. Minor errors included the omission of time intervals for the presence of diseases, the use of abbreviations and the inclusion of the
mechanism of death (but with a legitimate cause of death).
88 KA Myers and DR Farquhar “Improving the accuracy of death certification” (1998) 158 CMAJ 1317.
89 Eindra Aung, Chalapati Rao and Sue Walker “Teaching cause-of-death certification: lessons from international experience” (2010) 86
Postgraduate Medical Journal 143.
90 Dhanunjaya R Lakkireddy and others “Improving Death Certificate Completion: A Trial of Two Training Interventions” (2007) 22 J Gen
Intern Med 544.
91 Christian P Selinger, Robert A Ellis and Mary G Harrington “A good death certificate: improved performance by simple educational measures”
(2007) 83 Postgrad Med J 285.
92 Submissions indicated that, in hospitals, it is usually the junior doctors who are asked to certify death. Given the natural movement of junior
doctors through their training system, regular training is important to capture new doctors.

Funding the audit system
8.43 In Chapter 3 we described options for sources of funding for doctors who certify the cause of
death. We have conducted a similar analysis of the proposed new audit process and we consider
that the audit process should be publicly funded for the following reasons:
. The benefit of the audit system is largely a public benefit.
. There are no efficiency gains to be made by a user-pays system because the audit process
potentially applies to all deaths.
. There is no means of collecting a user-pays fee because official notification of the death to
the Registrar-General of Births, Deaths and Marriages should continue to be required after
disposal of the body.93
RECOMMENDATIONS
R15 The statute should create a statutory role of “cause of death reviewer” to be appointed by
the Minister of Health.
R16 A function of cause of death reviewers should be to undertake a review of a random sample
of all deaths (except deaths that occurred in hospital and deaths that have been referred to
the coroner) for the purpose of:
. detecting error in the determination of the cause of death;
. detecting deaths that should have been referred to the coroner; and
. providing education and support to doctors who certify the cause of death.
R17 Additional functions of cause of death reviewers should be to:

. review deaths referred to them;
. undertake targeted reviews of deaths; and
. provide support and education for doctors who certify cause of death.
R18 The statute should provide that, when a cause of death reviewer detects an error in the
determination of the cause of death, the reviewer must:
. discuss the error with the certifying doctor with a view to reaching agreement (if
necessary) about amending the certification of the cause of death; and
. if agreement cannot be reached, refer the death to the coroner or to another authorised
doctor for adjudication.
R19 If the reviewer detects evidence of criminal activity, the reviewer must report the death to the
Police.
93 See Chapter 5 for further discussion on the timing of the obligation to notify the death to the Registrar-General.

Part 2
BURIALS AND
CREMATIONS
Chapter 9
Introduction
9.1 New Zealand had no national burial legislation until well after the arrival of British settlers.
The first attempt at legislation to manage cemeteries was passed in 1877, but the Cemeteries
Act 1882 was more comprehensive, seeking to impose some order on the disparate places of
burial that had emerged to serve the settler communities. Since then, amendment legislation has
tinkered at the edges, addressing the immediate burial demands of New Zealand as they arose.
The Burial and Cremation Act 1964 (the Act) is the latest iteration of that legislation. It retains
many of the original provisions and the framework of the 1882 Act. It has been amended several
times, but it is now well overdue for a thorough and principled review.
9.2 The establishment and management of facilities for burial and cremation raise a number of
important values. Chief among these is the value of showing respect for the dignity of dead
bodies.94 In general, it is considered appropriate and respectful to dispose of bodies after death
by burial or cremation. Therefore, there is a need to provide adequate facilities for burial and
cremation. The role of the law is to facilitate the provision of those facilities and to promote
appropriate and respectful behaviour in respect of the disposal of bodies.
9.3 In achieving these goals, there are a number of values that should be recognised. For example,
it is expected that places used to bury the dead are maintained to an acceptable standard. As the
final resting place of former members of the community and as a place where surviving family
and friends go to mourn, the cemetery is a focal point of community and social identity. They
should be maintained to a standard that is acceptable to the communities they serve.
9.4 It is also important to recognise the value of individual commemoration of the deceased and of
rituals for farewelling the deceased. The marking of the burial place with a gravestone or other
monument serves as a physical memorial that brings comfort to the families of the deceased. The
burial process for farewelling the deceased is ritualised and heavily influenced by cultural and
religious beliefs. The families of the deceased are well served if those beliefs are respected, not
only because this has positive social effects, in that it facilitates the mourning process, but also
because section 15 of the New Zealand Bill of Rights Act 1990 guarantees the right to manifest
one’s religion or belief.
9.5 Finally, places of burial are repositories of community and national history and places of
cultural enrichment. They are, according to one study of New Zealand’s places of burial,
“valuable and fragile pieces of our national heritage, providing valuable links to our past,
commemorating the lives of ordinary, and not so ordinary, people”.95 Therefore, there is an
interest in their preservation and protection.
9.6 In Chapter 10 we review the current legislative and policy landscape for the provision and
management of facilities for the disposal of dead bodies by both burial and cremation. We also
94 While deceased bodies do not have a right to dignity (because dead bodies cannot hold rights), it can be said that we nevertheless have an
inherent duty to treat dead bodies with dignity. That duty rests on the notion that humans should be treated as ends not as means. See GP
Fletcher “Human Dignity as a Constitutional Value” (1984) 22 University of Western Ontario Law Review 171 for a discussion about the duty
to respect human dignity in the dead.
95 Stephen Deed “Unearthly Landscapes: The Development of the Cemetery in Nineteenth Century New Zealand” (Master of Arts, Otago, 2004)
at 1.

describe the current statutory obligations in relation to disposing of bodies. The Burial and
Cremation Act 1964 is the key Act, but a number of other Acts are also relevant, dealing with
resource management, heritage protection, land protection and health. Local authorities also
have applicable bylaws and policies.
9.7 In Chapter 11 we examine the problems with the law:
. The legal status of many places of burial is unclear, which compromises their ability to be
properly managed.
. Certain provisions of the Act are inconsistent with contemporary legislative functions of
local government.
. There is a lack of legal clarity around rights, powers and duties of cemetery owners, plot
holders and other stakeholders.
. There is an unnecessarily cumbersome process for the establishment of crematoria.
9.8 In Chapter 12 we set out our recommendations for legal reform to address these problems. We
propose a new statutory framework that will clarify the status of land used for burial and the
rights and responsibilities that attach to that land.
9.9 Chapter 13 examines the current legal and policy framework for providing choice and
responsiveness in places of burial. We have considered whether the Act takes an overly
restrictive approach towards bodies being buried on private land and whether it would be
possible for entities other than local authorities to establish new cemeteries. That chapter makes
recommendations to increase public choice as to burial as much as possible within the existing
resource management framework.
CHAPTER 10: Current legislation
Chapter 10
Current legislation
10.1 Legislation governing burial and cremation is found across a number of legislative instruments.
The Burial and Cremation Act 1964 (the Act) followed on from the Cemeteries Act 1908 and
so has a strong focus on burial. Of particular note, the Act provides that it is unlawful to bury a
body in any place other than a cemetery, burial ground or Māori burial ground (urupā) if there
is such a place within 32 kilometres of the place where death occurred or where the body has
been subsequently taken.96 While we consider that the general prohibition on burial outside of
an approved cemetery or burial ground should continue, in Chapter 13 we examine whether
this exception to the general rule is still required.
10.2 While the Act makes brief mention of cremation, most of the detailed regulation of cremation is
found in the Cremation Regulations 1973 (the Regulations).
10.3 In 2009, a number of provisions relating to the doctor’s certificate as to the cause of death were
transferred into the Act from the Births, Deaths, and Marriages Registration Act 1995 (as it was
then known). We examine the need for reform of these provisions in Part 1 of this Report. The
2009 reform also transferred into the Act a number of general requirements in relation to the
burial and cremation of bodies. In particular:
. a doctor’s certificate as to the cause of death is required before a body is disposed of by any
method;97 and
. a person having charge of a body must dispose of it within a reasonable time.98
We consider that both of these provisions should be continued in the new statute.
10.4 In this chapter we give a general description of the legislative requirements for burial and
cremation under the Act and Regulations.
BURIAL
10.5 Most of the Act is concerned with the provision of cemeteries and places of burial and, in
particular, with classifying the various places where a body can be buried. It also contains a
number of quite specific provisions about the control and management of places of burial and a
number of provisions about their closure and clearance. It should be noted that it does not cover
urupā that are set aside as burial grounds under Te Ture Whenua Māori Act 1993.
Different types of burial land

10.6 The Act recognises a variety of different types of burial land, reflecting the various ways in
which such land has developed over the years. Each of these types of burial land has different
rules relating to its establishment and management. The types of burial land are:

97 Section 46AA.
98 Section 46E.

. cemeteries—local authority cemeteries and trustee cemeteries;
. burial grounds—denominational and private; and
. other places of burial—“private burial place” and “burial in a special place”.
Cemeteries
10.7 A cemetery is defined in the Act as:99
Any land held, taken, purchased, acquired, set apart, dedicated, or reserved, under the provisions of
any Act or before the commencement of this Act, exclusively for the burial of the dead generally, and,
where the context so permits, includes a closed cemetery.
10.8 The Act recognises two types of cemetery—those under the control and management of local
authorities or of trustees. The Act states that a local authority has control and management over
cemeteries that are:100
. on land for which it holds the title;
. on land that it administers;
. under its control and management as a trustee before the commencement of the Act; and
. under its control and management due to an appointment as such by the Governor-General
under section 23.
10.9 We estimate that around 70–80 per cent of the cemeteries in New Zealand are local authority
cemeteries. The majority of people who opt for burial are buried in local authority cemeteries.
They range in size, with the largest local authority cemetery (and the largest cemetery in the
country) in Waikumete, Auckland. That cemetery is controlled and managed by Auckland
Council and has so far taken over 70,000 burials.
10.10 However, the earliest establishers of public cemeteries in New Zealand were not local
authorities. They were community-based groups, operating before any burial legislation had
been passed. Early cemetery legislation deemed these pre-existing groups to be trustees of the
cemeteries that they operated.101 Now, the Act continues to recognise these trustee cemeteries,102
so for example, a cemetery that is on land held by the local authority will nonetheless be
a trustee cemetery if it was under the control and management of trustees before the
commencement of the Act in 1964.
10.11 Issues Paper 34 The Legal Framework for Burial and Cremation in New Zealand: A First
Principles Review recorded nearly 100 cemeteries operating as trustee cemeteries.103 However,
it is difficult to state exact numbers because of ambiguity around the legal status of some
cemeteries.104 Although many are small, they range in size and include, for example, Mangere
Lawn Cemetery in South Auckland, which employs full-time staff and serves a large
constituency. Some of these “trustees” are registered as a charitable trust or an incorporated
society. Some refer to themselves as “cemetery committees” but may or may not have formal
legal status.
99 Burial and Cremation Act, s 2.

100 Section 5(1). This is subject to Part 3, which applies to any cemetery that, immediately before the commencement of the Act, was “under the
maintenance and care of trustees other than a local authority”: s 22(1).
101 Cemeteries Act 1882, s 5.
103 However, records of the Auditor-General refer to auditing a greater number of trustee cemeteries, so figures are not exact.
104 We describe this ambiguity further in Chapter 11.
10.12 The Act sets out how trustees are appointed and removed.105 They can be removed at the
discretion of the Governor-General, and the Governor-General is responsible for appointing
new trustees if an existing trustee resigns, is absent from New Zealand for more than six
consecutive months or is removed.
10.13 If the trustees number less than three, the Governor-General can appoint a local authority to
take over control and management of the cemetery, with the local authority’s consent.106 A
notice in the Gazette of the appointment of a local authority to have the control and management
of a cemetery has the effect of vesting the land comprising the cemetery in the local authority
and must be registered by the District Land Registrar upon presentation of the notice.107 The
Governor-General’s powers under these sections can be delegated to local authorities.108
10.14 The Act states that trustees have all the rights, powers and duties that a local authority has
in respect of cemeteries.109 Both types of cemetery are public in nature and must be open for
interment of all deceased persons generally.110
10.15 The Act provides for the establishment of new cemeteries by local authorities but not by
trustees.111 It also provides that land may be taken for the purpose of a cemetery under the Public
Works Act 1981.112 The Act currently does not contemplate the possibility of local authorities
providing cemeteries jointly with, or of cemeteries being established by, regional councils. Land
use consent under the Resource Management Act 1991 may be required for the establishment
of a cemetery, depending on the requirements of the relevant district plan. Consent from the
regional council for discharge to land may also be required.
Burial grounds
10.16 The Act provides for two types of burial grounds—denominational and private.
Denominational burial grounds are places of burial established as such under any Act by a
religious denomination for burial of the adherents of that group.113 A religious denomination
is defined in the Act as “the adherents of any religion and includes any church, sect, or other
subdivision of such adherents”.114
10.17 This broad definition makes it difficult to state the precise number of denominational burial
grounds in New Zealand. A number were set aside by the Catholic, Anglican, Methodist and
Presbyterian churches in the mid-19th century and served the needs of small, rural parishes.
However, not all denominational burial grounds are associated with small churches. Purewa
Cemetery in Auckland, which was established as an Anglican burial ground in the 1890s, is
now operated by an Anglican diocese trust. It covers 45 acres of land and seeks to remain “the
premier cemetery in Auckland”.115
10.18 The owner of the land of a denominational burial ground is deemed to be the manager of the
burial ground, although that person may appoint another person in lieu or in addition to them,
105 Burial and Cremation Act, ss 22 and 23.

106 Section 23(3).
107 Section 53(1).
108 Section 24.
109 Section 25(2), except the duty in section 4 to provide cemeteries and the power in section 20 to clear disused cemeteries.
110 Section 6.
111 Section 4.
112 Section 4(3).
113 Section 2.
114 As above.
115 Purewa Cemetery & Crematorium “Purewa Cemetery and Crematorium Offers Bereaved Families and Relatives” (2015)
<www.purewa.co.nz>.

or the Minister of Health may appoint a manager.116 A number of the specific powers and duties
of trustees and local authorities apply also to these managers.117
10.19 If members of a religious denomination wish to establish a new burial ground, they must first
obtain the approval of the Minister of Health.118 The Minister must consider the position of the
land, its suitability as a burial ground, its suitability for alternative uses and any other material
matters.119 In practice, applications are reviewed by a health protection officer at the Public
Health Unit. He or she carries out a site visit to assess the suitability of the land for burial of
the dead. We noted in Issues Paper 34 that, at that time, six new denominational burial grounds
had been approved for establishment since 1993.120
10.20 In addition to denominational burial grounds, the Cemeteries Amendment Act 1912 provided
for the Governor to approve the creation of private burial grounds managed by a body corporate
of trustees.121 Those trustees were to have the same rights, powers and duties as cemetery
trustees.122 That Act placed no limits on the Governor’s power other than what he “thinks fit”,
so in theory, this provision would have enabled groups other than religious denominations to
create private burial grounds.
10.21 That power was repealed by the 1964 Act, although it continues to provide for any private
burial grounds already established.123 The Trustees of private burial grounds are subject to
the same rights, powers and duties as the managers of denominational burial grounds with
some exceptions relating to the alienation of the land, the proceedings of trustees, financial
management and the requirement to register burials with the local authority.124
10.22 It is difficult to know whether this provision for private burial grounds was widely taken up.
However, we have found two prominent uses of the provision. First, in 1923, burial ground on
the outskirts of the Bolton Street cemetery in Wellington was declared to be a private burial
ground for Richard John Seddon, former Prime Minister of New Zealand, his wife and their
descendants. Doubts then arose as to whether the power could be exercised in respect of land
within the boundaries of a city, and his widow, Louise Jane Seddon, also applied to further limit
the class of people who could be buried there to herself and any son or daughter of her and her
husband’s marriage. A special Act was passed, the Seddon Family Burial-Ground Act 1924, to
validate the warrant and limit the burial ground. That Act remains on the statute book.
10.23 Second, land at Point Halswell in Wellington was declared to be a private burial ground for the
Right Honourable William Ferguson Massey and his widow. An Act was passed, the Massey
Burial-Ground Act 1925, to reserve the land as a burial ground and memorial, vest it in the
Crown and limit the persons who could be buried there to William Massey and his widow. That
Act also remains on the statute book.
Other places of burial

10.24 The Act recognises two more categories of place in which it is legal to bury a body, although it
does not make provision for the management of those places.

117 Section 36(1).
118 Section 31(1).
119 Section 31(2).
120 Law Commission, above n 8, at n 184. Note that this includes an application in 2012 by a Taupo-based couple to establish a Jewish burial ground
on a portion of their farm. This application followed the rejection of an application under section 48 of the Act for burial in a special place.
121 Cemeteries Amendment Act 1912, s 2.
122 Section 9.
123 Burial and Cremation Act 1964, ss 33-36.
124 Section 36(2).
10.25 First, a body may be buried in a “private burial place”, which is a place that was used for private
burial before the commencement of the Act. However, the sanction of a District Court Judge
(and, in some circumstances, the additional sanction of the Mayor or Councillors) must first be
obtained.125 That sanction can only be refused if such burial would be prejudicial to public health
or decency. Ministry of Health officials can recall this provision being discussed in relation to
only one piece of land.
10.26 Second, a person can be buried in a “special place” with a certificate from the Minister of Health
(and, in some circumstances, with the additional sanction of the Mayor or Councillors).126 The
Minister may provide that certificate if satisfied that there are exceptional circumstances that
make the burial of the body in that place particularly appropriate. According to parliamentary
speeches, this new provision was designed for “burial in special places of honour”.127 The
Ministry of Health views the provision as being intended to provide for the burial of public
notables whose deeds were of national significance.128
10.27 Applicants for burial in a special place must provide:
. evidence of exceptional circumstances verified by independent written submissions;
. evidence of consultation with the territorial authority, iwi and neighbours and required
resource consent;
. information about the site, including the history of ownership and a health protection
officer’s assessment that the site is suitable; and
. assurances of arrangements for the long-term maintenance and protection of the land.
10.28 From approximately 60 applications for burial in a special place since 1982, few were approved
that relied purely on the deceased person’s connection with the land. Examples of declined
applications include:
. an application for burial in a station in a remote part of the South Island, where the applicant
claimed a lifelong association with the land and a significant contribution to farming in the
area—the person’s spouse had been buried on the land in 1989;
. an application for burial on land that had been owned since 1954 and on which a nationally
significant amenity had been built; and
. an application for burial on a farm in family ownership since 1975.
10.29 Examples of granted applications are:

. an application for burial of the remains of Bishop Pompallier, the founder of the Catholic
Church in New Zealand, at the Church of St Mary at Motuti, Hokianga harbour;129 and
. an application to permit the burial of an unknown soldier at the National War Memorial in
Buckle Street, Wellington.
125 Section 47.

126 Section 48. The Minister’s power to approve burial in a special place has been delegated to the Director of Public Health.
127 (22 October 1964) 340 NZPD 2910.
128 Ministry of Health Environmental Health Protection Manual version 7 (2015). See Appendix 1.
129 “Bishop Pompallier’s remains to be buried on Hokianga shore” New Zealand Herald (19 April 2002) www.nzherald.co.nz.

Management powers and duties
10.30 The Act provides a range of very specific powers and duties on local authorities and trustees
managing cemeteries.130 These include the power to:
. change the name of the cemetery;131
. maintain and landscape the cemetery;132
. permit graves and vaults to be dug and monuments to be erected;133
. sell the exclusive right of burial, either in perpetuity or for a limited period;134
. permanently set aside portions of the cemetery for burial of members of a religious
denomination or of Her Majesty’s Forces;135
. make bylaws;136
. appoint officers to assist in the execution of the Act;137
. spend money to clear, clean or repair any closed, disused or derelict cemetery or place of
burial;138 and
. grant leases of any unused portion of the cemetery.139
10.31 The management duties on local authorities and trustees include to:
. keep money received in a separate account and apply it to the management of cemeteries;140
and
. not use cemetery land for other purposes nor mortgage or sell it except as provided by the
Act.141
10.32 In addition, trustees have duties in respect to accounting records and preparing financial
records (including having them audited).142
10.33 There are other statutes that place obligations on local authorities and trustees managing
cemeteries. In particular, the Reserves Act 1977 contains a broad definition of “reserve” as “any
land set apart for any public purpose”.143 That definition would appear to include cemeteries.
That Act requires local authorities to classify its reserves according to its primary purpose
(cemeteries are likely to be either local-purpose reserves or historic reserves).
10.34 The Heritage New Zealand Pouhere Taonga Act 2014 (the HNZPT Act) protects
“archaeological sites”, which are defined as any place (including any building or structure)
that was associated with human activity before 1900. Many cemeteries and burial grounds are
130 Burial and Cremation Act, s 36, sets out the extent to which those powers and duties also apply to the managers of denominational burial
grounds and the trustees of private burial grounds.
131 Section 7.
132 Section 8.
133 Section 9.
134 Section 10.
135 Sections 11 and 15.
136 Section 16.
137 Section 19.
138 Section 20. This power does not apply to trustees.
139 Section 21(2).
140 Section 18.
141 Section 21(1).
142 Sections 29, 29A and 29B.
143 Reserves Act 1977, s 2.
therefore archaeological sites under this Act and may not be modified or destroyed without
obtaining prior authority from Heritage New Zealand Pouhere Taonga (HNZPT). This is the
case whether or not the archaeological site is registered under the New Zealand Heritage List/
Rārangi Kōrero or the Landmarks List.144
10.35 Section 45 of the HNZPT Act sets out the process for applying for authority to modify or destroy
an archaeological site, which includes the need for HNZPT to be satisfied that the applicant “has
sufficient skill and competency, is fully capable of ensuring that the proposed activity is carried
out to the satisfaction of HNZPT, and has access to appropriate institutional and professional
support and resources”.
10.36 The HNZPT Act also allows HNZPT or any other person to apply to put a place on the New
Zealand Heritage List/Rārangi Kōrero.145 According to HNZPT, of the approximately 5,600
historic sites included in the New Zealand Heritage List/Rārangi Kōrero, 41 are cemeteries.
More than 500 churches are registered, 20 of which specifically include burial grounds.
10.37 In respect of a historic area entered on the New Zealand Heritage List/Rārangi Kōrero, HNZPT
may make recommendations to the local authorities that have jurisdiction in that area as to the
measures they should take to assist in the conservation and protection of that historic area.146 In
doing so, HNZPT must recognise the interests of any owner in the historic area as far as they
are known. Local authorities must have particular regard to the recommendations.147
Ministerial powers
10.38 As we described in Chapter 1, one of the main drivers behind the reform of the Act is that it
provides for a great deal of control over burial and cremation by the Minister and Ministry of
Health, despite more modern thinking recognising that the health concerns in this area are very
limited. In particular, the Act gives powers to the Minister of Health, despite them being mainly
concerned with the use of land rather than health issues, that entail:
. approval of the change of name of a cemetery;148
. approval of the declaration of a denominational burial ground;149
. provision of a licence to disinter a body;150
. closing a cemetery or burial ground and directing that no further burials take place there;151
. specifying whether a crematorium within the boundaries of a cemetery is to be closed (except
for the crematorium within Purewa Cemetery);152
. authorising the removal of monuments from any closed cemetery;153 and
. approving burial in a special place.
144 Heritage New Zealand Pouhere Taonga Act, s 42.

145 Section 67.
146 Heritage New Zealand Pouhere Taonga Act, s 74(1).
147 Section 74(3).
149 Section 31.
150 Section 51.
151 Section 41. The Minister may also vest the control and management of a closed cemetery or burial ground in any person (s 43 and s 44); reopen
any closed cemetery or burial ground (s 45A); or vest control and management of any reopened cemetery or burial ground in any person (s
45B).
152 Section 41(2) and (3).
153 Section 45.

10.39 In relation to the provision of a licence to disinter a body, while the primary concerns are
around land use and the management of cemetery resources, there may be some health
concerns, particularly where the body has not been buried for a long period of time. Most
applications for disinterment to the Minister are made on family or personal grounds, for
instance, to relocate the body of the deceased closer to family members, either in the same or a
different cemetery. Approximately 40 licences for disinterment are issued by the Ministry each
year, and about three applications are declined on the basis of “non-agreement”.
10.40 Ministry policy requires the disinterment itself to be supervised by a health protection officer,
and the licence itself has a standard condition to this effect, although this is not required by the
Act. Usually, the cemetery sexton will also be present at the disinterment.
Special local authority duties

10.41 In addition to their powers and duties in respect of the management of their own cemeteries,
local authorities have two special but more general obligations in relation to cemeteries. First,
they must permit the bodies of any poor person or of any person from a hospital, prison or other
public institution to be buried or cremated free of charge.154 Second, they must establish and
maintain cemeteries where sufficient provision for burial is not otherwise available within its
district.155
Power of health protection officers

10.42 The Act gives a power to health protection officers (or other employees of the public service
appointed by the Minister for the purpose) to inspect any cemetery to ascertain its state
and condition, examine the accounts and ascertain whether bylaws and regulations are being
complied with.156 Health protection officers are appointed by the Director-General of Health and
are employed by District Health Boards’ public health units.
CREMATION
10.43 Cremation has been recognised in legislation since 1874 as a means of disposing of a dead body.
However, the first crematorium in New Zealand was only established in 1909 by Wellington
City Council in Karori Cemetery. Until the last 20 years, most crematoria were provided by
local authorities, despite the legislation permitting private crematoria. However, since then, the
price of new cremators has reduced, enabling many more private crematoria to be established.
Currently, about 70 per cent of deceased people are cremated.
10.44 Some alternative methods of “cremating” bodies are gaining popularity overseas. In particular,
alkaline hydrolysis has recently been legalised in 11 states in the United States of America
and two in Canada.157 This process uses liquid chemicals and high pressure to dissolve bodies.
Its proponents believe it is more environmentally friendly than cremation because it does not
pollute the air and requires less energy.
10.45 Although there is no central register of crematoria, for the purposes of our review, the Ministry
of Health with the Funeral Directors Association of New Zealand compiled data that shows
there are 52 crematoria in operation, 15 of which are operated by local authorities and the
remainder by private providers. Many of the private cremators are located in funeral homes.
154 Section 49.

155 Section 4.
156 Section 52.
157 Jeff Parrott “Indiana considers legalization of alkaline hydrolysis as alternative to cremation, burial” (2 April 2015) The Elkhart Truth
<www.elkharttruth.com>.
10.46 Currently, any person who wishes to establish a crematorium needs to consider both the
Resource Management Act 1991 (the RMA) and the Burial and Cremation Act 1964. Whether
or not a proposed crematorium requires resource consent under the RMA depends on the rules
in the relevant district plan. In some instances, resource consent is not required if operating a
crematorium is a permitted activity in the proposed location. If resource consent is required, the
local authority must determine whether the consent should be notified, giving neighbours or the
public the opportunity to make submissions.
10.47 The Act says very little about crematoria besides providing that the Minister of Health’s
approval is required for the construction of a crematorium.158 The Ministry of Health has
published guidelines for the siting and construction of crematoria.159 In practice, an assessment
is made of any resource consent (if required) and the specifications and plans for the
crematorium against applicable guidelines.160
10.48 A separate approval is required from the Minister of Health under the Regulations to begin
to use a crematorium.161 Generally, a health protection officer observes a test firing of the
cremator and provides a report as to whether or not there were any visible smoke emissions or
identifiable odour emissions.
10.49 Other provisions in the Act empower local authorities to operate crematoria,162 and detailed
requirements for the operation of crematoria are provided in the Regulations. In Chapter 11, we
discuss problems with the Regulations and make proposals for reform in Chapter 14.
10.50 There is no guidance in the Act as to the scattering of ashes, although some local authorities
have opted to produce their own guidance.163 For example, the Wellington City Council
Commemorative Policy of 2006 gives detailed guidance on places that have been approved for
scattering, areas where scattering is allowed and how people may apply for approval for the
scattering of ashes in other public places.164 This policy has been developed in consultation with
local iwi organisations.
10.51 In 2014, Auckland Council proposed that the scattering of ashes on public land may only take
place with the written approval of the Council. This proposal created public controversy.165 The
Council amended its proposal in response to the public opposition. Under the new proposal,
there is no requirement to apply to the Council to scatter ashes. Instead, the Council has
published guidance about scattering ashes and will put up signs in sensitive places indicating
that ashes should not be scattered there.166
GENERAL OBLIGATIONS IN RELATION TO DISPOSAL OF BODIES
10.52 There are currently a number of statutory obligations concerning the treatment of bodies after
death that are relevant both to people in the business of providing funeral services and to
anyone who is dealing with bodies after death. For example, section 150 of the Crimes Act 1961

159 Guidelines on the siting and construction of crematoria (Department of Health, 1992).
160 Such as the Australian/New Zealand Standard: Management of clinical and related wastes. AS/NZS 3816:1998.
161 Cremation Regulations, reg 3.
162 Burial and Cremation Act, pt 5.
163 Also, ashes are “human remains” that it is an offence under section 150 of the Crimes Act 1961 to improperly or indecently interfere with or
offer an indignity to.
164 Wellington City Council Commemorative Policy (2006) at [8.6]. The policy states that bylaws will require permission to be gained before ashes
are scattered on public land, but it appears this has never occurred.
165 Newstalk ZB “Auckland’s ashes saga nears conclusion” New Zealand Herald (online ed, Auckland, 5 July 2014) <www.nzherald.co.nz>.
166 Auckland Council Scattering and settlement of ashes (2014).

makes it an offence to either neglect to perform a duty imposed by law with reference to the
burial or cremation of a dead body or human remains or to improperly or indecently interfere
with or offer an indignity to any dead human body or human remains.
10.53 There are a number of obligations under the Act, including:
. a person who has charge of a body must dispose of it within a reasonable time;167
. a person having charge of a body must not transfer charge of it to another person without
first giving the other person a doctor’s certificate or coroner’s authorisation and getting from
them the standard Transfer of Charge of Body form;168 and
. a person who disposes of a body by burial, cremation or otherwise must first obtain a doctor’s
certificate or coroner’s authorisation, and that person must also send that documentation to
the Ministry of Health.169
10.54 In Chapter 15 we make a number of proposals for the modernisation of these obligations in a
new statute.
167 Burial and Cremation Act, section 46E.

168 Section 46E. Under this form, the transferee undertakes to notify the Registrar-General of the death and to dispose of the body. It also describes
where it is intended to dispose of the body. There are several exceptions to the application of this rule in s 46E(2) and (3), including when
funeral directors collect a body from the home or aged care facility. We discussed this section in more detail in Chapter 6.
169 Section 46AA.
CHAPTER 11: Problems with the current legislative scheme for burial and cremation
Chapter 11
Problems with the current legislative
scheme for burial and cremation
11.1 Given the age of the legislation, it is perhaps unsurprising that we have found a wide range of
problems with the current legislative scheme for the provision of facilities for the burial and
cremation of bodies. The majority of these problems relate to burial—the lack of recognition
of the diversity of cultural and religious needs, the unclear legal status of land used for burial
and the lack of certainty of the obligations of managers of that land. However, we have also
identified problems with the legal procedures for establishing new crematoria and with the
current general obligations on people disposing of bodies.
LACK OF RECOGNITION OF DIVERSITY OF NEEDS
11.2 Our terms of reference ask us explicitly to consider whether the Burial and Cremation Act 1964
(the Act) is meeting public expectations and needs in a number of ways, including:
. the provision of culturally appropriate options for burial or cremation;
. responsiveness to individual or group requirements (for example, environmentally friendly
burials);
. the suitability of religious affiliation as the sole criterion for the establishment of burial
grounds; and
. the responsiveness of the Act to the beliefs, customs and practices of Māori.
11.3 As mentioned previously, the main thrust of the burial provisions of the Act is that cemeteries
should be provided by local government. This means that groups that wish to adopt particular
burial customs or practices must work with local authorities to have those customs and practices
accommodated.
11.4 Everyone has a right to practise their faith and to enjoy their culture, profess and practise their
religion and use the language of any ethnic, religious or linguistic minority they belong to.170
The Act only goes part way towards requiring local authorities to recognise those rights. For
example, the Act provides that every cemetery shall be open for the interment of all deceased
persons to be buried with such religious or other ceremony, or without any ceremony as the
friends of the deceased think proper.171 It gives local authorities the power to set aside portions
of a public cemetery for the exclusive use of religious denominational groups172 and provides
that those religious groups may apply to the Minister for permission to establish their own
cemeteries.173
170 New Zealand Bill of Rights Act 1990, ss 15 and 20.

172 Sections 11 and 12.
173 Section 31.

11.5 There are examples throughout New Zealand of local authorities responding pro-actively and
positively to requests from different groups for accommodation of their beliefs and practices
relating to burial, but the general picture is very inconsistent. Two positive examples were
revealed in our consultation:
. Representatives of the Muslim community have entered into agreements with some
cemetery managers to allow burial according to their beliefs within public cemeteries. This
involves burial within 24 hours of death, alternatives to a coffin and mourners actively
assisting with all aspects of the burial.
. Wellington City Council has entered a partnership with Natural Burials New Zealand
Limited to establish a natural burial area within the council-owned Makara Cemetery.
11.6 However, the current statutory provisions are very limited:

. The Act specifically requires councils to recognise requests from “religious denominations”174
but not from ethnic groups or those with other beliefs, such as those who wish to have a
natural burial, yet we have found that there is an increasing diversity in the ethnic, cultural
and religious needs of New Zealand society in relation to burial.
. While the Act specifically permits local authorities to set aside separate denominational
areas, they are under no obligation to do so, and there are no guidelines in place governing
the exercise of this discretion. Our local authority survey showed inconsistency in how
councils are responding to these requests. The difficulty for local authorities is that requests
for separate areas complicates cemetery management, increases maintenance costs and
makes it more difficult to project future capacity.
11.7 The Ministry of Health has only approved six new denominational burial grounds since 1995.
This may indicate either that groups feel their needs can be accommodated adequately within
existing public cemeteries or that the cost and complexity of establishing a denominational
burial ground under the current provisions are simply too great for most religious groups to
contemplate.
11.8 We have concluded that, while some local authorities appear to be proactively accommodating
requests to accommodate particular ethnic, cultural or other beliefs, the experience is patchy.
UNCLEAR LEGAL STATUS OF PLACES OF BURIAL
11.9 As described in the previous chapter, the Act makes distinctions between different categories of
burial place, such as those that were originally created for burial of religious adherents and those
that were open to the public generally. It is the last in a line of successive Acts that have sought
to impose some order on the disparate collection of burial places existing in New Zealand.
11.10 Today, however, it is sometimes impossible to state with certainty whether a particular place
of burial is a denominational burial ground, a trustee cemetery or some other category. This
makes it difficult to know what powers, duties and statutory restrictions apply to the burial
place. The Ministry of Health has sought legal advice on a number of occasions where the status
of land under the Act and restrictions on its use was unclear.175 Getting legal advice is a costly
and lengthy process.
174 Section 2 defines “religious denomination” as the adherents of any religion and includes any church, sect or other subdivision of such adherents.
175 Examples include the process for reusing a piece of land forming part of the Oakura Cemetery in Taranaki; whether the Mangere Methodist
Cemetery was a cemetery or a burial ground under the Act; whether a cemetery in Lawrence was or was not under the restrictions in the Act
given there might be no-one buried in it; and the legal status of the Pauatahanui Burial Ground.
11.11 The confusion arises in a number of ways. For example, the Act states that Part 3 (relating to
trustees) applies to “cemeteries which immediately before the commencement of this Act were
under the maintenance and care of trustees other than a local authority”. Knowing whether a
cemetery falls into this category requires examination of historical documents, which may have
been lost over the years.
11.12 Another example of ambiguity is in the distinction in the Act between “trustee cemeteries”
and “local authority cemeteries”. Although a cemetery is on local authority land, it may still
be a trustee cemetery under the definition set down by the Act. For instance, according to
Otago District Council, most of the trustee cemeteries in that district are on land owned by the
Council. Thus, determining what is a trustee cemetery and what is a local authority cemetery
cannot be discerned from the title. It requires tracing the historical control and management
arrangements of a cemetery that is often a small, informally run cemetery and that may not have
kept records of changes in control and management arrangements over the years.
11.13 The Act’s definition of trustee cemetery leads to an ambiguous legal relationship between the
trustees and the local authority. A number of local authorities are aware of this but have not
researched or clarified the legal position.176 In a survey circulated to trustee cemeteries, 15
respondents provided their certificate of title for the land, six said the land was owned by the
local council, five said it was owned by the Department of Conservation, one defined itself as
an urupā, eight simply stated “cemetery trust” and six were unsure.
11.14 Also, it is not always clear whether a place of burial is a denominational burial ground or
a cemetery. This causes problems because the reuse restrictions in the Act differ for each.
A closed cemetery cannot be sold, leased or otherwise disposed of or diverted to any other
purpose.177 A closed burial ground is subject to the same statutory restriction, but the Minister
can exempt it from that restriction.178 Thus, when airport extensions were proposed over
the Mangere Methodist Cemetery, the solicitors acting for the group proposing the extension
claimed that it was a burial ground, not a cemetery. The Ministry of Health had to take legal
advice on the matter. That advice concluded that it was unclear whether it was a cemetery or
burial ground. The only information held by the Ministry was a description of the ground as the
“Mangere Methodist Cemetery” or the “Westney Street Cemetery”.
11.15 In addition, many places that started out as denominational burial grounds are today open for
burial of all people.179 This raises the question of whether those places should now fall within
the legal category of “cemeteries”, which are open to all.
11.16 A good illustration of these issues is captured in the status of the Pauatahanui Burial Ground in
Porirua. It was set aside as a place of burial by the Stace family in 1856, prior to the passing of
any national burial legislation. It was then managed by trustees as a public cemetery for almost
150 years. When it came time to close the cemetery after all the available plot space was filled,
Porirua City Council realised that the trustees appointed under the Act had never been recorded
on the certificate of title. In the notice giving effect to its closure in 2004, it was referred to as a
denominational burial ground. Finally, a private Act of Parliament was passed in 2007 vesting
the title in Porirua City Council and confirming Council control and management.180
176 For instance, Dunedin City Council noted the lack of clarity. However, no research into the position has been undertaken, and legal actions
“remain uncompleted”.
178 Section 44(4).
179 One example is Purewa Cemetery in Auckland.
180 Porirua City Council (Pauatahanui Burial Ground) Act 2007.

11.17 Any area where bodies are buried demands some form of management and protection,
regardless of its formal legal status. In a similar vein, the distinction in the Act between a
“private burial ground” and a “private burial place” is of historical interest only, since both
places have bodies buried in the land and should therefore be dealt with consistently. We make
recommendations in Chapter 12 for a single, cohesive framework that will apply to any piece of
land that has a body or bodies buried in it.
CUMBERSOME PROCESS FOR TRANSFERRING CONTROL OF TRUSTEE CEMETERIES
11.18 Another issue is the method by which legal control over a cemetery is passed from a group
of trustees to the local authority. This may be required if the trustees dwindle in number or
are otherwise unable to manage the cemetery. Currently, the Governor-General may transfer
control to a local authority by way of a notice in the Gazette.181 Such a notice has the effect of
vesting the land in the local authority, and on the production of a copy of the notice, the District
Land Registrar must issue a certificate of title to the local authority.182
11.19 However, if there is no Gazette notice, there is nothing to vest the legal property and no express
provision for the District Land Registrar to issue a new certificate of title. We know of at
least one example where there was no Gazette notice issued upon vesting of the land in the
local authority and, thus, no certificate of title for the land. The Ministry of Health received
legal advice in October 2003 on the legal status of Oakura Cemetery in Taranaki. An Oakura
Cemetery Order, dated 8 March 1960, had appointed Taranaki County Council as the trustee
of the cemetery. Under the operative legislation at the time, the legal estate in cemetery land
became vested in a trustee “immediately upon their appointment”.183 Therefore, the legal estate
in the land became vested in Taranaki County Council, but because there was no Gazette notice
and nothing else in the Act providing for it, no title to the cemetery had ever been issued.
11.20 The legal process for transferring control and management to the local authority is cumbersome.
For example, Blacks Cemetery (also known as Omakau Cemetery) was maintained by trustees
since the 1890s, but the title to the land always remained with Otago District Council. The
trustees were in their 60s and 70s and could not find anyone to continue their role. They
approached the Council asking that control of Blacks Cemetery pass to the Council under
section 23 of the Act, but the Council was unsure whether any formal process was required
because the Council held the title to the land. Staff we spoke to resolved this matter through
agreement but considered there was a pressing need for the process of transfer of control to be
improved.
LACK OF CLARITY AND DETAIL IN THE STATUTE
11.21 There are a number of examples of areas of the Act that lack detail and clarity and that need
updating to reflect the principles of good legislation.
Statutory powers of decision

11.22 For instance, the Act lacks criteria to guide the exercise of certain statutory powers of decision
and, in particular, the Minister’s powers:
. to approve a disinterment;

182 Section 53(1).
183 Cemeteries Act 1908, s 11.
. to allow a cemetery or burial ground to be closed or cleared;

. to approve a new denominational burial ground; and
. to approve burial in a special place.
11.23 This lack of statutory detail is compensated somewhat by Ministry policies and publicly
accessible guidance on how the Ministry of Health and its officers will exercise these powers.
However, unlike legislation, these departmental policies are not necessarily binding, they are
not as accessible to the public and they are not developed in a democratic manner, as legislation
is.
11.24 The Legislation Advisory Committee Guidelines on process and content of legislation state that
good legislation should set out the matters that should, may or must be considered when
exercising a statutory power, in what circumstances it can be exercised and for what purposes.184
At present, these matters are included in Ministry guidance, not legislation.185
11.25 The same lack of detail is evident in respect of the statutory powers of those who have control
and management of cemeteries. A local authority or trustee can determine whether or not
it will provide a separate area within its cemetery for the burial of adherents of a particular
religious denomination. However, the Act does not establish guiding criteria or principles for
how that decision should be made, such as whether there is significant community demand
and whether there is otherwise insufficient provision for that type of burial in the district.
Only some local authorities have policies, rules or bylaws providing for this, and few trustee
cemeteries, particularly those run on a voluntary basis, could be expected to.
Rights and duties in respect of monuments and burial plots

11.26 Another area where the Act departs from the principles of good legislation is in the provisions
on monuments. The Act provides that the local authority or trustees may grant or refuse
permission to erect a monument in a cemetery at its discretion.186 In exercising that discretion,
the local authority or trustees must consider its general plan for ornamenting the cemetery in
an appropriate manner and safety concerns, but it does not require cultural or religious beliefs
to be taken into account.187
11.27 On the other hand, the Act contains some very specific provisions about the powers and duties
of a cemetery manager in respect of vaults, monuments and so on. These include:
. the power to prohibit monuments other than those of a specified size and type;188
. the power to take down a monument or tablet placed otherwise than in accordance with
terms and conditions agreed on;189 and
. a prohibition on a body being buried under any church, chapel or crematorium or within 5
metres of the outer wall of any church, chapel or crematorium.190
11.28 The Act provides that a local authority or trustee may enter into agreements to maintain the
graves in a cemetery either in perpetuity or for specified periods.191 Where this is not done,
184 Legislation Advisory Committee Legislation Advisory Committee Guidelines (2014) at paragraph [8.3.4].
185 Ministry of Health, above n 128.
186 Burial and Cremation Act, s 9(b).
187 Section 9(c).
188 Section 9(e)(i).
189 Section 9(g).
190 Section 9(i).
191 Section 9(f).

the Act does not state who has basic duties of upkeep in respect of monuments on the burial
plot—whether the person on the deed or their descendants or the local authority or trustee.
Because the Act is somewhat unclear on this, practice varies. Twenty responses to our trustee
survey said maintenance responsibilities fell on owners, 17 said trustees and 16 said both.
11.29 The legal ambiguity over the burial plot also results in uncertainty as to who must consent
to an application to disinter a body from a burial plot (or inter an additional body in a burial
plot). Even if the applicant for disinterment or additional interment is noted on the interment
deed, it may be necessary to check that the other family members are in agreement with
the proposal. The Ministry’s process for granting a disinterment licence includes checking for
family agreement as do the requirements imposed by several cemeteries themselves. However,
this is simply good practice and is currently not required by the Act.
Reuse and sale of cemetery land

11.30 There are also significant ambiguities and a lack of detail in the provisions concerning reuse
and sale of cemetery land.
11.31 The Act currently provides for cemeteries and burial grounds to be closed by the Minister of
Health.192 This approach to places of burial, in which they can be definitively closed or opened,
may be unnecessary. It may not reflect how cemeteries are used now or, in particular, how they
may be used in the future. Certain parts of the cemetery may become full before other parts,
and those parts may be put out of use while other parts of the cemetery continue in operation.
It may not be desirable to completely discontinue burial in any cemetery—even if it is full, it
may be possible to continue using it for burial, either by allowing interments in existing plots or
allowing ash burials, which take up less room and can also be done in ash walls.193
11.32 The closing of cemeteries may also lead to ambiguity. For instance, it has been asked in the past
whether a closed cemetery is still a cemetery, subject to the Act, if all the bodies in it have been
disinterred.194 The Act also provides for a cemetery or burial ground to be “cleared” (monuments
removed and so on) but does not state what consequences flow from this, other than that “no
further burials shall take place” there.195 It is unclear whether the land retains cemetery status.
11.33 Where part of a cemetery is not required for the burial of bodies, it can be sold, but certain
processes must be gone through so that piece of land is no longer cemetery land.196 These
processes are cumbersome and difficult to use. In Chapter 12, we make proposals to simplify
them.
LACK OF RECOGNITION OF LOCAL GOVERNMENT REFORMS
Local Government Act 2002

11.34 The Burial and Cremation Act does not reflect the passing of the Local Government Act 2002
(the LGA) or the principles underpinning the LGA. The LGA confers a general power of
competence on local authorities, giving them full capacity to do acts or enter into transactions in
192 Part 6.
193 For instance, even in historical cemeteries, surface-based ash interments can still occur. In one historical, urban cemetery, the Council dig a
shallow trench alongside a burial plot in which ashes of a descendant of a plot holder can be spread.
194 The Ministry of Health received legal advice on this question when Mangere Cemetery was to be diverted to alternative use, and it was asked
whether disinterring the bodies would mean the land was no longer a cemetery subject to the statutory restrictions in the Act.
196 Section 21(3)–(5).
order to fulfil the purpose of local government under the LGA.197 This contrasts with the Burial
and Cremation Act, which includes very specific powers for local authorities.
11.35 The Local Government Amendment Act 2012 changed the purpose of local government to
include prioritising their activities and consulting with their communities to determine those
priorities. Burial and cremation legislation could better reflect this philosophy by requiring local
authorities to consult their communities about certain aspects of the provision of cemetery
services, such as the level of maintenance of public cemeteries and the extent to which areas
should be set aside for different groups.
11.36 We have also considered whether there are functions in the Burial and Cremation Act that
should no longer be exercised by central government. They might be better exercised either by
the relevant local authority or by the person who has control and management of the cemetery.
One of the reasons for this is because delegating control to local bodies can ensure that local
concerns are taken into account.
Resource Management Act 1991

11.37 We also note that the Burial and Cremation Act has not been updated to reflect the passing of
the Resource Management Act 1991 and its resource consent framework. The only mention
of the Resource Management Act is in the provisions dealing with the reopening of closed
cemeteries and burial grounds. Ministry policy is to alert those who want to open a
denominational burial ground or apply for burial in a special place of the need for resource
consent, but the relevant provisions in the Burial and Cremation Act are otherwise silent.
LACK OF COMPLIANCE WITH CURRENT REQUIREMENTS
11.38 It appears that certain statutory functions and duties in respect of cemeteries and burial grounds
are currently not being fulfilled. For instance, trustee cemeteries must keep full accounts of all
money received and expended and prepare these for audit in April each year.198 Compliance with
these requirements was reported as sporadic in 1998, and 390 sets of accounts were said to be
in arrears for a period of up to 18 years.199 The 2005/2006 report noted an improvement but that
“some trustees are still having difficulty”.200
11.39 In our trustee cemetery survey, some trustee cemeteries reported that they were unaware of
the record-keeping requirement, and others said it was too onerous, especially for volunteers.
In other cases, it seems that cemeteries are not adhering to the Act, perhaps because the
requirements are perceived as impractical or outdated.
11.40 Another example is that it appears that effective use is not being made of the protective
mechanisms under the Heritage New Zealand Pouhere Taonga Act 2014. Our local authority
survey revealed a large number of cemeteries with archaeological sites that have not been
registered on the New Zealand Heritage List/Rārangi Kōrero. In Auckland, 25 local authority
cemeteries contained pre-1900 sites, but only three were registered. The statutory protections
apply whether or not a site is registered on the New Zealand Heritage List/Rārangi Kōrero,201
but some local authorities could not give a good reason for why they had failed to register
197 Local Government Act 2002, s 12.

199 Office of the Auditor-General Local Government: results of the 2005/2006 audits (2007) at [4.106].
200 At [4.107].
201 Heritage New Zealand Pouhere Taonga Act 2014, s 42(2).

historical sites. Some said that it inhibited maintenance and upkeep of cemetery plots. Trustee
cemeteries also reported having many historical sites but not having registered them.
11.41 Finally, there are examples of functions within the ambit of the Ministry of Health that do not
appear to be consistently or robustly carried out. For instance, the Ministry of Health policy on
inspections of cemeteries states that cemeteries are not routinely inspected but inspections may
be required as a result of complaint.202 We have been told that inspections are usually not carried
out on a regular basis because of resourcing issues.
PROBLEMS WITH ESTABLISHING NEW CREMATORIA
11.42 We have identified two issues with the process for establishing crematoria—the cumbersome
multi-level process for approval and the lack of requirement for public notification of a proposal
to build a crematorium.
Cumbersome multi-level process

11.43 As we described in Chapter 10, the establishment of a crematorium will require resource
consent under the Resource Management Act (the RMA) (unless operating crematoria is a
permitted activity under the district plan), the Minister of Health’s consent under the Burial
and Cremation Act (the Act) to begin construction and then a second consent from the Minister
under the Cremation Regulations (the Regulations) to begin operating the cremator.
11.44 In practice, the Minister’s consents provide little or no extra protection over the operation of
the RMA protections. These consent powers are just two of a number of legislative powers of
decision currently held by the Minister of Health that we consider should be amended because
the relevant considerations are not primarily health concerns.203 In this case, as in the others,
we consider that the relevant considerations are mainly matters of appropriate use of the land
and so are better dealt with by local authorities under other legislation.
Lack of public notification

11.45 Currently, there is no certainty that the impact of the location of new crematoria on neighbours
will be taken into account in the approval processes. Under the RMA, resource consent may not
be required at all if the operation of crematoria is a permitted activity under the district plan,
and even if it is required, a local authority may decide that the consent application does not
need to be notified. Under the Act and Regulations, the impact of a crematorium on neighbours
is not a matter that the Minister of Health will necessarily take into account either.
11.46 In Issues Paper 34, we asked whether applications to operate new crematoria should all be
publicly notified under the RMA. It was clear from submissions that there was strong public
concern about the location of crematoria. Some people expressed particular sensitivity about
the location of places that deal with dead bodies. That is also a concern in tikanga Māori,
which places restrictions on places where dead bodies are located. Other submitters suggested
that sensitivities over dead bodies were irrational and merely an expression of a “not in my
backyard” mentality.
11.47 The Ministry of Health noted that there were a number of crematoria established within
funeral homes that were not notified and were operating satisfactorily and also a number
of notified consent applications that have generated significant public concern due to the
potential presence of a crematorium rather than any specific effects. Local Government New
202 Ministry of Health, above n 128. See Appendix 7.

203 We discussed these powers in Chapter 10.
Zealand submitted that this was just one of many similar issues that arise within the planning
framework, and it is important that one activity does not receive inconsistent treatment. It
submitted that the best practice was for this issue to be addressed within the district plan. The
draft district plan is the appropriate vehicle for public consultation on this and a range of issues.
This view was supported by the Ministry of Health and the New Zealand Law Society.
11.48 While the depth of feeling about the location of crematoria makes it clear that the public
should be consulted on this matter, it is also important that any proposals in this Report work
effectively with other legislative schemes. On balance, we consider that adequate protection in
this regard is already provided by other legislative regimes. Specifically, these issues should be
dealt with through ordinary local government planning processes, rather than by an exception
to those processes in burial and cremation legislation.
LACK OF GUIDANCE ON THE DISPOSAL OF ASHES
11.49 We described in Chapter 10 that there is currently no legislative guidance on where or how
ashes may be scattered in public places. We have considered this issue because there can be
several conflicting interests at play when ashes are scattered. On the one hand, many people
choose to scatter the ashes of their relatives in a public place that was of significance to the
deceased person. This may be a park, a beach, a river or the sea. Besides the significance of the
location, other advantages of scattering ashes in this way are that it is flexible and inexpensive.
11.50 However, such a practice can have an impact on other users of that public space. This may
happen if the ashes are left visible or if so many ashes are scattered in a place that it affects
the chemical composition of the soil. It can also be deeply offensive under tikanga Māori,
which places restrictions and conditions on the handling of human remains, including ashes.
In particular, the scattering of ashes on culturally or spiritually significant land, lakes or rivers
may contravene Māori values and protocols.
11.51 The concerns of Māori in respect of the disposal of ashes were clearly identified in consultation,
particularly during the public meetings held throughout New Zealand. Both individual Māori
and iwi consistently expressed concern that ashes were being scattered without consideration
of tikanga Māori. This was most evident in respect of ashes being scattered on beaches, in rivers
and in the sea near the shoreline or over sources of kaimoana.
11.52 However, it also showed an increasing understanding of tikanga as it relates to funerals and
burial. On a number of occasions, we were advised that Pākehā families seeking to dispose of
ashes in the sea would consult with local iwi about the most culturally respectful way of doing
so. In such cases, the family and iwi agreed on how the ashes would be scattered that met both
the needs of tikanga Māori and the family of the deceased.

Chapter 12
Reform of places of burial
12.1 In Chapter 11 we described how it can be very difficult for the managers of cemeteries and
burial grounds to ascertain their rights and obligations. We consider that there is significant
scope for the legislative scheme to be simplified in a new statute. Most of the current
distinctions between types of burial land are unnecessary. In our view, obligations should be
based on the fact that land has been used for burial, rather than its legal classification as a
certain category of burial land.
12.2 Also, many of the current detailed powers and duties of managers are no longer required, given
a more modern understanding that people who own land (whether that is a local authority or
a private entity) automatically have broad powers to manage and deal with that land except as
is specifically circumscribed by the law. Rather than listing specific powers of managers, in our
view, the statute should only limit the rights of land owners when there is a clear public benefit
in doing so.
12.3 Consequently, in this chapter, we describe a new legislative framework for the management of
all land that has been used for burial, including:
. the removal of most of the distinctions between different types of burial land;
. a simplified list of obligations on cemetery managers;
. establishing that the owner of any land in which bodies are buried is the cemetery manager
and has the corresponding obligations; and
. a savings provision for community cemeteries for which the managers do not own the land.
12.4 This framework reflects the (sometimes competing) values that are important in this area,
drawing on the views given to us in consultation. Those values are outlined here:
. Respect—dead human bodies and remains should be treated with dignity and burial places
should be accorded respect.
. Cultural appropriateness—bereaved people should be allowed to mark a death according to
the rituals and customs that are culturally appropriate for them.
. Community engagement—local communities should have a say in how their cemeteries are
managed.
. Preservation—cemeteries are repositories of community and national heritage and should be
protected and preserved.
WHAT LAND IS SUBJECT TO THE CEMETERY MANAGEMENT FRAMEWORK?
12.5 As described earlier, currently, a person must determine what category of cemetery land a
particular piece of burial land falls under before determining what the obligations are in respect
of that land. In contrast, we propose that the new statute deems all land where bodies are buried
to be cemeteries and therefore subject to the same management obligations described below.
CHAPTER 12: Reform of places of burial
12.6 This means that the existing legal distinctions in the Burial and Cremation Act 1964 (the
Act) between local authority and trustee cemeteries, burial grounds, private burial grounds
and private burial places will be of historical interest only and would no longer be necessary
to determine the rights and responsibilities of management. It means that all types of burial
land will be subject to the cemetery management framework, whether or not they have been
registered with the local authority, including pieces of burial land that currently have an
uncertain status. Of particular note, it would mean that the large number of very small burial
sites on private rural land would be subject to the framework, although as we describe below,
the framework has sufficient flexibility to adapt its requirements to the wide range of
circumstances.
12.7 We have considered whether there should be any exceptions to the standard rule that all sites
where bodies are buried are deemed to be cemeteries. First, urupā should be excepted because
they are currently controlled under Te Ture Whenua Māori Act 1993 and therefore do not
come within the terms of reference of this review. However, it is possible that aspects of
the proposed framework for cemeteries would also be suitable for the management of urupā.
Second, we are aware that there are a number of battle sites marked around the country in
which it is known that bodies are buried but that are not currently treated as burial grounds.
We consider that, if it is known that bodies are buried at these sites, they should be treated as
cemeteries for the purposes of the new statute. We doubt that this would mean new obligations
on the owners of the land (often the Crown), given that the duties of cemetery owners will be
limited to maintaining a record of the burials; maintaining the land in a reasonable condition;
and not using the land for other purposes.
12.8 Management obligations should no longer apply to land that is currently designated as cemetery
or burial ground but that in fact has never been used for burial.204Nor should they apply to land
previously used for burial but from which all the bodies have been disinterred. The reason for
the special obligations on managers of cemeteries is because of the public interest in controlling
the use of land in which people are buried. If there are in fact no burials on the land, that public
interest does not exist. If restrictions on the management of this land were still required, it
should be covered by other legislation, for example, the Reserves Act 1977.
12.9 There may be land in respect of which it is uncertain whether or not it has been used for
burial. Similarly, bodies may be buried in land without the land owner’s or local authority’s
permission. The statute should impose a duty on any land owner who has reasonable grounds
to believe there is a body or bodies buried in the land to notify the local authority. The
local authority should then have a power to undertake further investigations or inquiries as
necessary. That power would be exercised in line with the Local Government Act 2002.205 If it
was determined that there is a body or bodies buried there, a decision must be made whether
to disinter the body and move it to an approved cemetery or to leave the body where it is. If
the body is left there, the land will be deemed to be a cemetery and the subject of cemetery
obligations.
204 We have come across examples of cemeteries or burial grounds that have never been used, yet the owners were facing difficulty in reusing or
selling the land because of its restricted legal status. For example, in 1995, the Ministry of Health received legal advice on whether a piece of
land in the town of Lawrence was a cemetery or a burial ground. It was unclear whether or not a miner had been buried in the land in 1860.
Ultimately, because the land had indeed been set aside and known as a cemetery, it fell within the legal definition of cemetery, whether or not
any burial had taken place there.
205 Part 8 of that Act sets out the regulatory, enforcement and coercive powers of local authorities. Under s 171, local authorities have a general
power of entry to any land or building for the purpose of doing anything that the local authority is empowered to do under any Act.

RECOMMENDATIONS
R20 The Act should deem all land in which bodies are buried to be a cemetery (except urupā set
aside under Te Ture Whenua Māori Act 1993).
R21 The owner of any land who has reasonable grounds to believe that a body or bodies are
buried in the land should be required to notify that fact to the relevant local authority. Local
authorities should have a power to undertake such investigations as are necessary and
desirable, in order to determine whether a piece of land has a body or bodies in it and should
be deemed to be a “cemetery” under the Act.
OBLIGATIONS ON CEMETERY MANAGERS
12.10 Clear statutory obligations on cemetery managers are important so that they know what they
are required to do. This will help ensure that minimum standards are met and that appropriate
action can be taken if they are not. In later sections, we discuss what land should be deemed to
be a cemetery and who is deemed to be the manager.
12.11 Our proposed obligations fall into the categories of:
. not using cemetery land for other purposes;
. record keeping; and
. maintenance.
Not using cemetery land for other purposes

12.12 The Act currently states that a cemetery manager may not make use of cemetery land for any
purpose not authorised by that Act.206 This means that, in general, the land may only be used
for burial. This restriction reflects the special status that is given to cemeteries due to the need
to accord dignity to the deceased, the need to respect the grief processes of the bereaved and the
importance of maintaining the heritage characteristics of such land.
12.13 We have considered whether this restriction should continue in the new statute and, if so, the
best mechanism for reflecting the policy goal. The law should only interfere with the rights of
land owners (whether public or private owners) to use their property where there is strong
public interest in doing so. However, the special status of land that is used for burial came
through very strongly in submissions on Issues Paper 34, and many submitters thought that
cemeteries should never be used for other purposes. Respecting the dignity of deceased bodies
reflects our respect of humanity just as much as it does when we grant rights to dignity to living
individuals.207
12.14 Consequently, we consider that there should be some mechanisms to ensure that land used for
burial cannot be used for incompatible purposes. We have considered different ways to achieve
this. We recommend requiring non-local authority cemetery managers (including owners of
land used for private burial) to ensure that the cemetery is registered with the local authority
and that a covenant in favour of the relevant local authority is registered against the certificate
of title. The local authority would then have powers to enforce the land owner’s obligation not
to use the site for purposes incompatible with burial.

207 Fletcher, above n 94.
12.15 However, a different mechanism is needed to provide independent enforcement and ensure
accountability for cemeteries managed by local authorities. Consequently, we recommend that
local authority cemeteries be subject to a statutory restriction that prohibits the cemetery being
used for inconsistent purposes.
Covenants for protection of non-local authority cemeteries

12.16 A protective covenant over non-local authority cemeteries would require that the land owner
does not use the land for purposes “inconsistent with its use as a cemetery”. This covenant
would bind both current and future owners of the land and will give fair warning to prospective
purchasers of the land that there are limits on the way the land can be used. It would, in theory,
be possible for the covenant to cover only the particular part of a block of land that is actually
being used for burial and for that part to be extended (and the description of the land on the
covenant amended) as more land within the block is required for burials. The covenant may
include a diagram to define the part of a piece of land to which the restrictions on use apply.
12.17 The statute should allow a transition period of two years to allow cemetery managers to register
cemeteries with the local authority and ensure that the covenant restricting use is noted on the
certificate of title.
12.18 The phrase “inconsistent with its use as a cemetery” is open to varied interpretations. To some
people, any commercial enterprise within a cemetery would be unacceptable, whereas others
may embrace the idea of an onsite café or walking tour venture, for example. Indeed, some
regions may welcome certain commercial ventures as a means of funding the maintenance of a
cemetery when it approaches full capacity.
12.19 We do not consider that the statute should provide a definitive definition for the phrase
“inconsistent with its use as a cemetery”. Instead, this is a concept that should be determined
based on that community’s needs, priorities and cultural expectations. It would be open to the
land owner and the local authority to agree on modified wording of a covenant to give effect to
specific restrictions if these were thought to be appropriate. One advantage of a covenant is that
it can provide a greater level of responsiveness to the different circumstances of each cemetery.
For example, in respect of an eco-burial ground, it would be possible for the covenant to state
that the land must remain forested forever. A covenant could also give effect to particular
management requirements of religious or cultural groups that establish cemeteries for the use of
their community.
12.20 While ideally, cemetery land should only ever be used in a way that is consistent with burial
and respects the dignity of the bodies buried there, there will be rare occasions when the use of
the land will need to change to meet the needs of the living. On those occasions, the land owner
would have two options—obtain the approval of the local authority to vary the covenant or
obtain the approval of the local authority for the disinterment of all the bodies. If all the bodies
were disinterred, the restrictions on the use of the land would no longer apply, and the covenant
could be removed from the certificate of title.208
12.21 In granting either of these options, the local authority must consult with neighbouring land
owners and other people from the community who may have an interest in the cemetery—such
as regular visitors and users of the cemetery and the relatives of deceased people buried there.
It should consider in every case whether all the bodies should be disinterred and relocated
to another cemetery. It should only agree to vary the covenant or remove it and allow the
disinterment of all the bodies if satisfied that the interests of the community in retaining
208 Later in this chapter, we discuss permission for the disinterment of single graves and standards for carrying out all disinterments.

the land as a cemetery are outweighed by the community’s interest in using the land for the
alternative purpose. The land owner should have a right to appeal the local authority’s decision
to the Environment Court.
12.22 If a land owner uses land for purposes inconsistent with the purposes of a cemetery in breach of
the covenant registered on the title to the land, the land owner may be served with an abatement
notice under section 322(1)(a)(ii) of the Resource Management Act 1991. Alternatively, the
local authority could apply to the Environment Court for an enforcement order under section
314(1)(a)(ii). Breaching an abatement notice or an enforcement order is an offence punishable
with a conviction and term of imprisonment of up to two years or a fine up to $300,000 for an
individual or up to $600,000 in other cases.209
Statutory requirement for protection of local authority cemeteries

12.23 Because local authorities cannot make covenants with themselves, we recommend that local
authority cemeteries should instead be subject to a statutory provision preventing those
cemeteries from being used for any purpose that does not recognise or respect the dignity of the
deceased bodies buried there. This requirement would send a clear message to local authority
cemetery managers that there are strict limits on how they may use cemetery land because
deceased bodies must be accorded respect and dignity.
12.24 Of course, there would remain some uncertainty within this provision as to what alternative
uses of cemetery land would fail to recognise or respect the dignity of the deceased bodies. We
do not think that the statute should attempt to define this concept further and that any question
as to what uses would fail this test should be answered in light of local circumstances. Similar
to the discussion of covenants above, restrictions on the use of local authority cemetery land
should be determined by the community’s needs, priorities and cultural expectations.
12.25 The statute must provide an alternative mechanism for approval in the rare event that a local
authority wishes to use cemetery land for an alternative purpose that is inconsistent with
the statutory provision. The local authority should be able to apply for either an order to
allow an alternative use of the land or an order allowing the buried remains to be disinterred.
We recommend that the decision-maker in these circumstances should be the Environment
Court. The provision of a separate decision-maker for this purpose would provide a transparent
and independent decision-making process. In making these decisions, the Environment Court
must consider the same matters that must be considered by local authorities when considering
applications for alternative uses from non-local authority cemetery managers, described above.
RECOMMENDATIONS
R22 The statute should require a cemetery manager to ensure that the cemetery is registered
with the local authority.
R23 A non-local authority cemetery manager must enter into a covenant in favour of the relevant
use of the land as a cemetery. The statute should allow a transition period of two years for
these obligations. The covenant must be noted on the certificate of title of the land.
209 Resource Management Act 1991, ss 338(1)(b) and (c) and 339(1).
R24 If a non-local authority owner or manager of a cemetery wishes to use the land for a purpose
inconsistent with the covenant, that person may apply to the local authority either to vary
the covenant or for permission to disinter all of the bodies (in which case, the covenant
would be removed).
R25 If the local authority agrees to vary or remove a covenant, this must be noted accordingly on
the certificate of title.
R26 If the local authority grants permission for all the bodies to be disinterred, it should provide
notice to that effect to the District Land Registrar who should, upon notice from the land
owner that all the bodies have in fact been disinterred, remove the covenant from the title.
R27 The statute should provide that local authority cemeteries must not be used in any way that
does not recognise or respect the dignity of the deceased bodies buried there.
R28 A local authority cemetery owner or manager may apply to the Environment Court for
approval to either use the land for a purpose that is inconsistent with R27 or to disinter the
bodies.
R29 In deciding whether to allow alternative uses of the cemetery or to allow the bodies to be
disinterred, the local authority or the Environment Court must:
. consider the views of neighbours and users of the cemetery;
. consider whether the public interest requires the disinterment of all the bodies; and
. be satisfied that the interests of the community in retaining the land as a cemetery are
outweighed by the interests of the community in using that land for the alternative
purpose.
Dealing with the land—leases, mortgages and sale

12.26 Currently, the Act contains very specific provisions as to leasing, mortgaging and selling
cemetery land. Cemetery and burial ground managers may grant a lease of any unused portion
of a cemetery for up to five years, and they may only mortgage or sell the land in accordance
with the Act.210 Cemetery land that is not required for cemetery purposes may be disposed of,
but only with the permission of the Minister of Health. If it is disposed of, it ceases to be a
cemetery.211 Local authorities may dispose of cemetery land to other local authorities if it will
continue to be used for cemetery purposes.212
12.27 As we mentioned earlier, the law should only interfere with the rights of land owners to use
their property where there is strong public interest in doing so. We consider that such rules on
leasing, mortgaging or selling cemetery land are not necessary if the law already protects the
land in perpetuity (as we propose above). The fact that the use of the land is severely restricted
will probably have an effect on the value of the land by way of lease, mortgage or sale, but there
is no public interest in preventing those dealing with the land per se.
210 Burial and Cremation Act, s 21. Cemetery land held in trust may be sold with Ministerial approval if it is not required for cemetery purposes.
Cemetery land not held in trust nor subject to the provisions of any enactment may be sold if it is not required for cemetery purposes. A local
authority may sell a cemetery to another local authority if it is to continue to be used for cemetery purposes.
211 Section 21(4).
212 Section 21(7).

RECOMMENDATION
R30 There should not be specific statutory restrictions on the leasing, mortgaging or selling of
cemetery land.
Record-keeping
12.28 The Act currently requires that burials within every type of cemetery and burial ground are
registered in a local authority register of burials.213 We recommend this provision be retained
but modernised.
12.29 Burial records serve several purposes:
. They demonstrate respect for the deceased if the location of their burial is adequately
ascertained.
. They aid genealogical research.
. They may become vital if headstones or markers are removed or destroyed.
. They will assist the disinterment of bodies should the cemetery subsequently be required for
another purpose, such as significant public infrastructural works.
12.30 We have considered whether there should be a national (rather than local) burial register.
Unlike the registration of funeral directors (which we recommend in Chapter 18 becomes a
national register), we cannot see sufficient justification for this in respect of burials. A local
register of burials would be sufficient for each of the purposes of registration listed above, apart
from genealogical research. A national register would require significant resources and cannot
be justified for this limited purpose. In any event, information on the date and place of burial or
cremation of the body is currently given on the Notification of Death for Registration form for
the Registrar-General of Births, Deaths and Marriages, so is collected nationally.
12.31 Accordingly, we consider that records of burials should be kept at the local authority level and
at the cemetery level. The statute should require cemetery managers to keep records of every
burial within the cemetery, including the identity of the person buried, the name and contact
details of the person authorising burial, the date of burial and descriptions of the location of
the burial plot and the depth of the burial. It should also require them to forward details of all
burials within their cemetery to the local authority at least once a year. Below, we also propose
a duty on local authorities to keep records of all burials in their district.
RECOMMENDATION
R31 Cemetery managers should have a statutory obligation to keep a record of every burial,
including a description of the location of each grave and the identity of the person buried
there, and to forward that information to the local authority at least once a year.
Duty of maintenance of cemeteries

12.32 Setting statutory requirements as to maintenance duties in respect of cemeteries is complicated
by the wide range of circumstances within cemeteries in New Zealand. For example, the
maintenance needs of a large old cemetery that has reached full capacity might be quite different
from a smaller, new cemetery still open for burials. Cemeteries with graves subject to the
Heritage New Zealand Pouhere Taonga Act 2014 and cemeteries catering only to eco-burials
both have different needs.
12.33 In Issues Paper 34, we suggested that maintenance standards should be addressed in a National
Environmental Standard (NES) on burial of human remains, made under the Resource
Management Act 1993. While we would continue to support the development of such an
NES, we have concluded that a new statute on burial should contain its own standard for
maintenance of cemeteries.
12.34 Consistent with our other proposals, we consider that, while there should be a general statutory
obligation to maintain cemeteries in a reasonable condition, the actual standards that should
be achieved in each cemetery should be determined at a local level, based on the needs and
priorities of that community. Consequently, the statute should provide that a cemetery manager
is under a duty to maintain the cemetery in a reasonable condition, having regard to how the
cemetery is used by the community. That obligation should extend to the land, the landscaping
and graves, including any monument or tablet on the graves. The maintenance of graves is
somewhat controversial (and we discuss powers to maintain monuments and tablets further
below), but we consider that it should be included within the general maintenance duty because
separating out the maintenance of graves from the rest of the cemetery is, in reality, an artificial
distinction.
12.35 Below, we discuss the requirement for local authority cemetery managers to prepare a cemetery
policy after consultation with the community. That document should establish the standards of
maintenance required by the community for particular cemeteries, or parts of cemeteries, over
and above the statutory minimum requirement.
RECOMMENDATION
R32 The statute should provide that a cemetery manager is under a duty to maintain the
cemetery in a reasonable condition, having regard to how the cemetery is used by the
community.
WHO IS RESPONSIBLE FOR THE MANAGEMENT OBLIGATIONS?
12.36 We propose that the person who or group which is the owner of the land should be designated
in the statute to be the cemetery manager, having responsibility for the management obligations.
In this way, management responsibility will be clearly attributed on the basis of an ascertainable
piece of legal information—ownership—rather than being dependent upon determining the
type of burial land in question.
12.37 However, the intention of this proposal is to provide certainty around cemetery obligations
rather than to alter current effective systems of management. There are a large number of
mainly smaller cemeteries that are currently operated by entities that do not also own the land.
Many existing trustee cemeteries fall into this category. The land owner might be the Crown,
the local authority or even a private land owner. That owner may never have considered itself
responsible for the management of the cemetery. Therefore, the framework should provide an
exception to the general rule, to cover such cemeteries that are currently operating effectively.
12.38 The new statute should provide that the owner of cemetery land is the cemetery manager (and
responsible for the cemetery obligations) except where, when this provision comes into force,
the cemetery is being managed by a group of people who do not own the cemetery land and who

are operating as community managers of the cemetery. “Community manager” in this exception
should mean a person who:
Makes most of the day-to-day decisions in respect of a cemetery such as the provision of burial plots,
maintenance of the grounds and the keeping of burial records, whether under a formal or de facto
delegation from the cemetery owner.
12.39 In those circumstances, the community manager should be deemed to be the cemetery manager
under the new statute and subject to the new cemetery obligations.
12.40 While there is an element of uncertainty retained in this exception (because it will not be
possible to know in every case whether a cemetery is within the exception or not), there is a
greater benefit in recognising effective current management arrangements.
12.41 Under this proposal, in the vast majority of cases, the person who holds the cemetery obligations
will be clear. It will be the person who is effectively managing the cemetery, or it will be the
owner of the land. However, there are cemeteries where the owners of the land are also the
managers, but the certificate of title has not been updated when previous owners or managers
have changed or passed away. That presents a problem both in ascertaining who is responsible
for the cemetery obligations and when the cemetery land needs to be dealt with by way of lease,
mortgage or sale.
12.42 In these circumstances, the new statute should provide a straightforward mechanism by which
the District Land Registrar has the power to update the certificate of title on the application of
the current cemetery manager. The application should include a statutory declaration setting
out the history of the ownership of the cemetery land and the purpose of the application to
amend the certificate of title. The District Land Registrar should have a power to update the
certificate of title if satisfied that:
. the purpose of the application is to further the management of the cemetery; and
. the proposed owners are proper persons to manage the cemetery.
RECOMMENDATIONS
R33 The statute should provide that, except as described below, the person who is the owner of
the land on which bodies are buried is designated the cemetery manager and has
responsibility for the management obligations under the statute. However, if, when the
statute comes into force, a cemetery is managed by a group of people who are community
managers of the cemetery and who do not have ownership of the cemetery land, that group
is designated as the cemetery manager and has primary responsibility for the management
obligations under the statute.
R34 “Community manager” should mean a person who makes most of the day-to-day decisions
in respect of a cemetery such as the provision of burial plots, maintenance of the grounds
and the keeping of burial records, whether under a formal or de facto delegation from the
cemetery owner.
R35 Any person who or group which is the current manager of a cemetery on land for which the
certificate of title notes previous managers as owners may apply to the District Land Registrar
to be listed as an owner on the certificate of title. The District Land Registrar may make the
amendment if satisfied that:
and
. the purpose of the application is to further the management of the cemetery.
Renouncing, delegating and transferring the management responsibility

12.43 Our consultation revealed that sometimes it becomes impractical for non-local authority
cemetery managers to continue to effectively manage cemeteries. This may be due to a lack of
volunteers or a lack of financial resources. In these circumstances, the statute should provide
straightforward mechanisms for the management powers and obligations to be transferred to
the relevant local authority.
12.44 We consider that, when current cemetery management systems fail, the relevant local authority
should be under an obligation to take over the management of that cemetery if the following
criteria are met:
. The current cemetery manager no longer wishes to manage the cemetery.
. It is in the interests of the community that the local authority manages the cemetery.
. The local authority is able to fulfil the management obligations.
12.45 Under our proposals for maintenance duties described above, the local authority would be able
to decide on the level of maintenance required for that cemetery after community consultation.
If the cemetery is not considered a high priority and is not required for future burials, the local
authority may decide to maintain it only to the most basic level.
12.46 The statute should provide straightforward mechanisms by which the cemetery management
obligations can be renounced, delegated or transferred to the local authority. Which of these
options is appropriate should be determined by the circumstances and negotiation between the
parties. In each case, the original manager should be under an obligation to notify the local
authority so that it can be noted on the cemetery register. Below, we also discuss powers of the
local authority to take over management of cemeteries when the current managers are incapable
of operating effectively.
Renouncing
12.47 This option is applicable when a person or group of people are designated to be the cemetery
manager under the exception described in 12 above—that is, at the time the statute comes
into force, the cemetery is effectively managed by them despite them not owning the cemetery
land. Many current trustee cemeteries will be subject to this exception. If that person or group
subsequently finds that it cannot meet the cemetery management obligations, it should be able
to renounce that role by providing notice to the local authority and the owner of the land. After
the role has been renounced, the management obligations should fall to the local authority,
unless the owner of the land has expressed a desire to take over management responsibilities.

Delegating
12.48 This option would be appropriate when the management problem is temporary. A delegation
must be done with consent so is really an agreement for another party to fulfil the cemetery
management obligations. The other party may be the local authority or any other party that
will agree to fulfil the role. If the management role is delegated, the original manager retains
responsibility for the statutory obligations.
Transferring
12.49 This option would be used to permanently transfer management and ownership of a cemetery
when the cemetery manager is also the land owner. Under a transfer, the cemetery land is
transferred to the new owner along with the cemetery management obligations. The new owner
becomes the cemetery manager and is subject to the statutory cemetery obligations, including
the duty to maintain the cemetery and the limits on future use of the land.
RECOMMENDATIONS
R36 The local authority must assume responsibility for the cemetery management if:
. the current cemetery manager no longer wishes to manage the cemetery;
. it is in the interests of the community that the local authority manages the cemetery; and
. the local authority is able to fulfil the management obligations.
R37 The statute should provide that a person or group who is designated the cemetery manager
under the exception described in R33 above, may renounce the role of cemetery manager by
providing notice to that effect to the cemetery owner and to the local authority. The local
authority must note in its cemetery register the fact that the role has been renounced.
R38 The statute should provide that any cemetery manager may delegate the role of cemetery
manager, or any of the cemetery management powers and obligations, to any other person
who provides consent.
R39 The statute should provide that the owner of cemetery land may transfer the ownership of
the land, and therefore the cemetery management powers and obligations, to any person,
including to the local authority.
CEMETERY MANAGERS’ POWERS
12.50 Currently, there are a wide range of highly prescriptive powers for cemetery managers set out
in the Act. We consider that this approach should not be replicated in a new statute because it
is overly complicated and gives rise to uncertainty about the scope of the powers. Instead, we
have considered whether a new power of general competence to manage cemeteries should be
implemented.
12.51 A statutory power is only required if there is a lack of power in the common law or legislation
to do the thing required.214 Private bodies managing cemeteries have general rights of natural
people to manage the land as they wish, subject to any restrictions in legislation or the common
law. Public bodies managing cemeteries, such as local authorities, are in a different position
because they must act within their powers or else their actions will be deemed to be ultra vires.
214 Legislation Advisory Committee, above n 184, at ch 16, part 5.
However, the reforms in the Local Government Act 2002 gave local authorities full general
powers to perform their role, subject to any statutory limitations.215 That power extends to
functions under other statutes, such as managing cemeteries.216
12.52 The position of the Crown when it owns land with cemeteries is more complicated because,
for many of these entities, there may be no positive legislative power that covers management
of cemeteries. However, there has been some judicial recognition that government bodies have
powers to act even in the absence of legislative power or Crown prerogative, under a third
source of power.217 This third source recognises that Parliament cannot have envisaged every
circumstance that the Crown may face and provide positive powers for them all. This is
particularly the case for management functions such as managing cemeteries. The theory holds
that this third source of power provides authority for Crown action unless prohibited by other
law.218 However, this is a still developing area of jurisprudence and is not universally accepted.219
12.53 In light of these existing sources of power to manage cemeteries, we do not consider that
a power of general competence for cemetery managers is necessary in the new statute.
Specifically, cemetery managers do not need the powers currently contained in the Act to:
. change the name of the cemetery;220
. maintain and landscape the cemetery;221
. permit graves to be dug and monuments to be erected;222
. sell the exclusive right of burial either in perpetuity or for a limited period;223
. permanently set aside portions of the cemetery for burial of members of a religious
denomination;224
. appoint officers;225 or
. spend money to clear, clean or repair any closed, disused or derelict cemetery or place of
burial.226
12.54 These are all matters that come within a land owner’s decision-making powers, unless limited
by law. We do not consider that there is a public interest in limiting these matters by law,
although in relation to local authority cemeteries, we describe below that, in the interests of
transparency, some matters should be the subject of public consultation and recorded in a
publicly available policy document.
12.55 Despite our conclusion that many of the existing powers do not need to be continued, a specific
statutory power is still needed for cemetery managers to do things that may override the rights
of other people but are required in the interests of good cemetery management. In light of this
criterion, we have considered whether specific statutory powers are required in relation to:
215 Local Government Act, s 12(2).

216 Section 13.
217 Hamed v R [2011] NZSC 101, [2012] 2 NZLR 305; and Minister for Canterbury Earthquake Recovery v Fowler Developments Ltd [2013] NZCA
588 (CA).
218 BV Harris “Recent Judicial Recognition of the Third Source of Authority for Government Action” (2014) 26 NZULR 60.
219 See the minority decision of Elias CJ in Quake Outcasts v Minister for Canterbury Earthquake Supreme Court.
221 Section 8.
222 Section 9.
223 Section 10.
224 Section 11.
225 Section 19.
226 Section 20.

. approving the disinterment of single graves;
. maintaining or removing unsafe graves; or
. granting limited tenure plots.
12.56 We also discuss below the need to recognise a power for cemetery managers to set aside separate
areas for the burial of members of the armed forces.
Maintenance or removal of monuments

12.57 The maintenance or lack of maintenance of old cemeteries can produce heated public debate.227
We have described above the statutory standard of maintenance of cemeteries that should
be met by all cemetery managers. However, a key aspect of that obligation is that the actual
standards that should be achieved in each cemetery should be decided by local communities as
part of their general decision-making about the priority of expenditure.
12.58 However, there is also some uncertainty about the power of cemetery managers to maintain,
repair or remove broken or unsafe monuments. Most cemetery managers consider that
responsibility for maintenance of the graves (as opposed to the cemetery) falls on the family of
the deceased person and that cemetery managers lack the power to maintain or repair unless
a grave is actually in a dangerous condition. The Act certainly supports the position that the
successors of the deceased person have the right to maintain the grave.228 It is less clear to us
that this means that the cemetery manager therefore lacks a power to maintain or repair when
a grave cannot actually be described as dangerous.
12.59 This issue is a particular problem for some very old cemeteries that require significant
investment to restore old and decaying graves.229 It can also be a problem for cemeteries of any
age that have deteriorated due to land subsidence or earthquake.230
12.60 Currently, the Act gives local authorities a duty to make safe, take down or repair any
monument or tablet that is, or in its opinion is, a danger to people frequenting or working in the
cemetery.231 Also, there is a power for cemetery managers to apply to the Minister of Health for
authority to remove all or any of the monuments and tablets of a closed cemetery.232
12.61 We consider that the statute should make it clear that cemetery managers always have a power
to maintain graves, despite any concurrent power or duty of maintenance falling on other
people, including the relatives of the person buried (for example, under a contract for plot
purchase or local authority bylaws). This should be a general power, not limited to when the
grave is dangerous. Through the passage of time, it is common that graves eventually fail to
be maintained by the relatives of the deceased. Cemetery managers should be able to step in to
maintain a grave if it considers that is necessary to reach an acceptable standard.
12.62 We also consider that any cemetery manager should have a statutory power to apply for
permission to remove monuments or tablets from a whole cemetery or a part of a cemetery
227 “Forgotten gardens of stone” (10 January 2015) Stuff <www.stuff.co.nz>; Katasha McCullough “‘Terrible’ condition of Bayswater cemetery
appalls resident” (31 May 2013) Stuff <www.stuff.co.nz>; Hannah Spyksma “Grave neglect” (16 September 2011) Stuff <www.stuff.co.nz>.
229 Spyksma, above n 227; and McCullough, above n 227.
230 Olivia Carville “Damaged graves may not be repaired, expert says” (18 May 2011) Stuff <www.stuff.co.nz>; Claire Connell “Steep slope of
Picton cemetery a problem” (26 January 2011) Stuff <www.stuff.co.nz>.
231 Section 9(h).
232 Section 45. Such applications must follow public notice of the proposal to remove monuments or tablets and notice to Heritage New Zealand.
When monuments or tablets are removed, the cemetery manager must compile a list of the people buried in the relevant graves and make that
list available for inspection, clear and level the area and sow it in grass or plant it with trees and shrubs and erect a memorial inscribed with the
names of the people buried there.
along similar lines to the power currently in section 45 of the Act. We can see no reason why
this should not continue to be a legitimate method to manage older cemeteries in some limited
circumstances.
12.63 However, it should be for the local authority (or the Environment Court in the case of local
authority cemeteries) to grant permission to do so rather than the Minister of Health because
the relevant considerations are not health matters and are not significant enough to warrant
Ministerial-level consideration.233 The local authority or Environment Court should have a
power to grant permission to the proposal if it is satisfied that the interests of the community
in retaining the monuments and tablets and in maintaining them to an acceptable standard
do not warrant the resources required to do that. Determining that question will require an
examination of:
. the projected costs of maintenance;
12.64 An issue arises in relation to graves that pre-date 1900. Such graves are defined as
“archaeological sites” under the Heritage New Zealand Pouhere Taonga Act 2014 (HNZPT
Act) and may not be modified or destroyed unless authority is granted under that Act.234 In
Issues Paper 34, we asked whether a power to remove unsafe monuments should override
heritage protection provisions in the Historic Places Act (now found in the HNZPT Act).235
While submissions from local authorities and private individuals tended to favour protecting
safety over heritage, the views of submitters representing the preservation of history held the
opposite view.
12.65 Our view is that the HNZPT Act must be allowed to serve its purpose, which is to promote the
identification, protection, preservation and conservation of the historical and cultural heritage
of New Zealand but not at the expense of public safety.236 Unmaintained monuments can fall
and hurt visitors to cemeteries.237
12.66 We recognise the difficulty here that a safety exception to the heritage protection provision
could be used to circumvent the need for authority under the HNZPT Act in respect of a large
number of old monuments around the country that have been slowly decaying for years. Ideally,
cemetery managers should be aware of their obligations under the HNZPT Act and have long-
term plans in place for the preservation of archaeological sites. In reality, there will be many
older cemeteries that have not done this sort of planning. We consider that the statute should
introduce an exception to section 42 of the HNZPT Act, such that cemetery managers may do
work on a grave site for the purpose of ensuring that it is not a danger to any person working
or visiting the cemetery but only to the extent that work is necessary for that purpose. That
exception must also require cemetery managers to do the work in a way that minimises any
negative effect on the historic value of the site.
233 Local authorities should manage the conflict of interest arising in respect of such applications for local authority-managed cemeteries.
235 The Historic Places Act 1993 was repealed and replaced by the Heritage New Zealand Pouhere Taonga Act.
237 “Gravestone falls on pre-schooler” (1 January 2009) Stuff <www.stuff.co.nz>.

RECOMMENDATIONS
R40 A cemetery manager should have a statutory power to maintain any grave, memorial, vault
or tablet, notwithstanding any power in any other person by virtue of a contract or bylaws.
R41 A cemetery manager that is not a local authority should have a power to apply to the local
authority (and a cemetery manager that is a local authority should have a power to apply to
the Environment Court) for permission to remove monuments or tablets from a whole
cemetery or a part of a cemetery. In determining whether to grant permission, the local
authority or Environment Court, as the case may be, must consider:
. the projected costs of maintenance of the cemetery;
R42 The statute should provide an exception to section 42 of the Heritage New Zealand Pouhere
Taonga Act 2014, such that cemetery managers may do work on a grave site for the purpose
of ensuring that it is not a danger to any person working or visiting the cemetery, but only to
the extent that such work is necessary for that purpose and only in a way that minimises the
negative effect of the work on the historic value of the site.
Limited tenure plots

12.67 We have also considered whether the statute should contain a power in cemetery managers
to grant limited tenure plots. Currently, the Act allows a cemetery to sell burial plots “either
in perpetuity or for a limited period”.238 Limited tenure plots are not uncommon in some
overseas jurisdictions, but our survey of local authorities suggested that, in New Zealand,
most cemeteries only offer contracts for perpetual interment. Limited tenure plots may become
increasingly important as popular cemeteries face pressures on space and burial costs rise. They
would allow a cemetery to offer plots at a lower price because they can be sold again in the
future. In overseas countries where this occurs, one model of practice is to disinter the remains
after 50 years and re-bury the bones at a greater depth, allowing for another interment above.
While this idea might not appeal to some, others may consider it a good way to ensure that a full
cemetery can maintain its currency and relevance to the community. We do not consider that
the practice, by itself, would be disrespectful to the remains.
12.68 We consider that it is unnecessary for a new statute to provide a specific power for cemetery
managers to permit limited tenure burials. This is a power that the manager has as part of their
general powers of control and ownership of the land. The term of interment and what should
happen at the end of the term are matters that should be covered by any contract for interment.
If the contract is silent on the term of interment, the statute should provide a default provision
that it is in perpetuity.
RECOMMENDATION
R43 The statute should provide that, unless a contract for purchase of a burial plot provides
otherwise, the term of interment is in perpetuity.
Separate areas for members of the armed forces

12.69 While we consider that cemetery managers have a power to set aside areas of a cemetery for the
burial of specific groups of people, even without a specific statutory power, there is perhaps a
special case for continuing the power to set aside areas for members of the armed forces. Many
cemeteries have in fact set such areas aside as a mark of respect for the service of those people.
The new statute should continue to recognise this special category.
RECOMMENDATION
R44 The statute should provide a power in cemetery managers to permanently set aside a portion
of a cemetery for the burial of members of the armed forces and their spouses.
EXISTING TRUSTEE CEMETERIES
12.70 We have described earlier that the legal status of some existing trustee cemeteries is unclear,
and we have made proposals to improve that situation by recommending that:
. the statute designates the cemetery owner to be the manager of the cemetery holding the new
powers and obligations of that position; but
. when this provision comes into force, if the cemetery is being managed by a group of people
who do not own the cemetery land but who are operating as community managers of the
cemetery, they will be designated the cemetery manager.
12.71 One of the advantages of these proposals is that the new statute will no longer refer to “trustee
cemeteries”, which is a confusing term, given that some of the management arrangements
currently falling into that category are not trusts in the strict legal sense of that word. We
have preferred the term “community cemeteries” because that reflects their public nature.
Despite changing the name, our intention is that, generally speaking, current effective cemetery
management systems should remain in place.
12.72 Part 3 of the Act currently provides a range of provisions to enable these cemeteries to operate
effectively. Some of these provisions will need to be continued, although modernised. We
consider that the new statute should provide some basic default provisions in a schedule to the
statute. Those provisions should include powers to manage the cemetery that would be required
by community managers that do not own the cemetery land and so do not have the rights of
land owners. We have provided a suggested list of provisions at Appendix A.
EXTRA OBLIGATIONS ON LOCAL AUTHORITY CEMETERY MANAGERS
12.73 Despite our view that establishing new cemeteries should be open to more than just local
authorities and denominational groups (we discuss this below in Chapter 13), local authorities
will always be key providers of cemeteries because of the considerable impediments to
establishing cemeteries, particularly the need for significant capital in land that will be tied
up as burial land in perpetuity. While local authority-managed cemeteries should be subject to
the general cemetery obligations described above—restrictions on the use of the land, record
keeping and maintenance—we consider that their public nature means that there should be
three additional obligations on them.

Duty to be open for the burial of any deceased person
12.74 Currently, the Act requires all local authority cemeteries and trustee cemeteries to be open
for the interment of all deceased persons.239 We consider that this obligation should continue
for all cemeteries that were required to be open to the public before the new statute comes
into force. It is inherent in the role of local government that the services they provide are for
everyone. Similarly, existing trustee cemeteries have always been inherently public facilities
and subject to public accountability. It would be wrong and unnecessarily disruptive to change
that requirement now.
12.75 However, this obligation should not extend to cemeteries where the local authority has taken
over the management from another entity (unless that entity was also covered by this
obligation). If the cemetery taken over had been established for the burial of a particular group
of people, that should be able to continue under local authority management if that is considered
appropriate by the local authority.
RECOMMENDATION
R45 All cemeteries that were required before the commencement of the new statute to be open
for the burial of all deceased persons should continue to be subject to that requirement,
except when the cemetery management has determined that the cemetery has reached full
capacity.
Duty to consider applications for separate areas

12.76 In Chapter 11 we described that there is currently limited legislative recognition of the diversity
of cultural, ethnic and religious needs in relation to burial. Although the Act enables local
authorities to set aside separate areas for different religious denominational groups, it is not
required to do so, nor is it required to consider applications from other groups.
12.77 Despite the requirement on local authority cemeteries to be open to all people, we consider
local authorities should be required to consider applications for separate areas within public
cemeteries from any group of people with common burial requirements. While we recognise
that local authorities will often have good reasons for declining such applications, they should
be required to consider them in light of a number of statutory considerations.
RECOMMENDATION
R46 The statute should require that local authority public cemetery managers must consider
applications from denominational groups or any other group of people for a separate burial
area within the cemetery. In considering such applications, managers must consider:
. costs to the cemetery of providing a separate area (including, where appropriate, the
applicant’s willingness to share those costs);
. projected demand for the separate area; and
. the effect of providing a separate area on the availability of land for burial within the
cemetery and within the region.
239 Burial and Cremation Act, s 6. Section 6 applies to trustee cemeteries by virtue of the operation of s 25(2). Section 36 makes it clear that it does
not apply to denominational burial grounds and private burial grounds.
Duty to create and maintain a cemetery policy

12.78 It is a key plank of our recommendations that decisions about important aspects of the
management of local authority cemeteries should be decided in consultation with the
community it serves. This fits with the principles of consultation underlying the reforms in
the Local Government Act 2002. Two particular decisions requiring public consultation are
maintenance standards and the provision of special areas as we have discussed above. Decisions
about these and other significant aspects of the management of local authority cemeteries should
be transparent and made after public consultation.
12.79 We consider that it is a logical extension that those decisions should be available to the public
via a policy statement. In this document, the public should be able to read the current policies
and the relative priorities given to the different needs of the community. Besides policies on
maintenance and separate areas, this document should contain other information that impacts
on users of the cemetery, such as:
12.80 Currently, some cemeteries already have comprehensive policies on these matters, one example
being the Wellington City Council “Cemeteries management plan” for Makara and Karori
Cemeteries. However, many cemeteries have no clear policies or these are incomplete.
RECOMMENDATION
R47 Local authority public cemetery managers should have a duty to create and maintain a policy
for their cemetery, subject to public consultation, that covers at a minimum:
. maintenance standards;
. the provision of separate burial areas within the cemetery;
LOCAL GOVERNMENT’S ROLE IN RELATION TO ALL CEMETERIES
12.81 In addition to their duties as managers of the cemeteries on local authority-owned land and of
any other cemeteries they have assumed responsibility for, we consider that local authorities
should have some general obligations in relation to all the cemeteries within their district and
the management of dead bodies.
Duty to provide cemeteries or crematoria

12.82 Currently, local authorities have a duty to establish and maintain cemeteries where sufficient
provision for burial is not otherwise made within its district.240 We consider that this is an

appropriate role for local authorities and should continue because there is obviously a strong
public interest in ensuring that facilities are provided for dealing appropriately with dead
bodies. Cemeteries and crematoria require large capital investment and can encounter
challenges such as objections from neighbours. Consequently, it is unrealistic to consider that
the supply of such facilities can be provided by the private sector alone.
12.83 However, we do not consider that the law should necessarily require local authorities to
provide both cemeteries and crematoria. It may be that a community’s need can be met by the
provision of one of those methods. This should be determined by community consultation and
normal local authority decision-making mechanisms. The public interest rests in the effective
management of dead bodies rather than in disposal by one particular method.
12.84 It has been suggested to us that local authorities should be required to provide cemeteries in
case they are needed in the event of a natural disaster. On balance, we do not think that this
emergency need by itself justifies the provision of cemeteries because other public land could
be made available for burial in the event of a natural disaster. Also, bodies buried after natural
disasters may need to be later disinterred and reburied or cremated in any event.
12.85 Finally, we think it should be possible for local authorities to satisfy this requirement by
negotiating to use the facilities of a neighbouring local authority. This is particularly relevant in
regions where local authorities are closer and service higher-density populations.
RECOMMENDATION
R48 The statute should provide that local authorities have a duty to provide facilities for the
disposal of dead bodies if there are otherwise insufficient facilities available in its district.
Duty to dispose of the body

12.86 Currently, local authorities must allow the bodies of any poor person or person from a hospital,
prison or other public institution to be buried in their cemeteries free of charge.241 That
obligation extends also to the free provision of cremation by any person who has control or
management of a crematorium. We have been told that some privately operated crematoria
have been asked by local authorities to provide cremation services free of charge under this
provision. We consider that there should continue to be a residual duty on local authorities to
take responsibility for the disposal of dead bodies where there is no other person available to do
so. This duty should not extend to private operators of cemeteries or crematoria, but it would
be open to local authorities to contract with private operators for the provision of this service.
12.87 In Part 4 we describe a new framework for determining who should make decisions about
dead bodies. In particular, we propose that a person may appoint a trusted person to be their
personal representative and make those decisions on their behalf. If a personal representative
is not appointed, the executor should continue to have that role. In the absence of a personal
representative or an executor, the duty should fall on the family.
12.88 However, there will sometimes be circumstances where there is no executor, personal
representative or family member to make funeral arrangements and dispose of the body. In
those circumstances, there is a public interest in someone stepping in to dispose of the body in a
respectful manner. Local authorities are concerned that this provision could be over-used—that
they could become the default provider where families do not wish to pay for the funeral. We
consider this risk is small. The Police tell us that they go to considerable effort to identify family
or extended family members and that, in the vast majority of cases, someone steps up to organise
a funeral, even if it is the most basic funeral covered by the funeral grant from Work and Income
New Zealand. When the deceased person identified with a particular cultural or ethnic group,
unrelated people from that group will often agree to organise a simple funeral if there is no local
family. In addition, we recommend in Part 4 that the statute makes it clear that the family has a
legal duty to dispose of the body where there is no executor or deceased’s representative. While
enforcement of that duty may be difficult, it is hoped that the statutory duty will send a clear
message of this societal expectation.
12.89 When a local authority is performing this duty, it should not be considered to be acting as a
personal representative with the obligations of that role (as we describe in Part 4). Rather, it is
simply making such arrangements as it considers appropriate in the circumstances and as shows
respect for the deceased person. As when family or friends make funeral arrangements, the
reasonable costs incurred should be able to be recovered from the estate or, where appropriate,
from the funeral grant from Work and Income New Zealand.
RECOMMENDATION
R49 The statute should provide that local authorities have a duty to dispose of the body of any
person for whom there is no other person available to do so. The reasonable costs of such
arrangements should be recoverable from the estate of the deceased person or, where
appropriate, from the funeral grant from Work and Income New Zealand.
Duty to keep records of cemeteries and burials

12.90 At present, most local authorities report having complete records of burials in their own
cemeteries, but most said they did not have complete records of the trustee cemeteries and
denominational burial grounds scattered throughout their region. We consider that local
authorities should be required to maintain a register of all cemeteries and all burials in their
region. This is an essential element of the new framework for burial because it is the means of
identifying the land and people subject to the cemetery management powers and obligations.
12.91 Above, we propose a duty on all cemetery managers to keep records of all burials and to
send those records to the local authority at least once a year. The local authority should be
under a corresponding duty to maintain a register searchable by the public of all the cemeteries
in their region and the names and contact details for the managers of those cemeteries. The
registers should also contain the burial information provided by the cemetery managers, but
local authorities should not be responsible for the accuracy of that information nor to fill any
gaps in burial information for individual cemeteries.
12.92 Local authorities may find it efficient to establish electronic registers to ease the reporting
requirements for cemetery managers and to make searching the register easier. However, given
the range of sizes and resources for local authorities across New Zealand, we do not consider
this should be a mandatory requirement. These registers will contribute to maintaining a
coherent, durable, rational framework of all places of burial in New Zealand. They will facilitate
access to and use of important historical, cultural and social information about burial locations
and practices. They will also address the risk of records held by the cemetery itself being lost or
damaged.

RECOMMENDATION
R50 The statute should require local authorities to keep a register of all cemeteries in their region
and to allow public searches of that register. That register should include the names and
contact details of current cemetery managers and burial information forwarded by cemetery
managers.
Inspections and oversight

12.93 We have described above a simplified framework of obligations on cemetery managers and have
considered who should be responsible for ensuring the obligations of cemetery managers are
fulfilled and how that should be done. Currently, the Act confers a power on health protection
officers or other public service employees to inspect cemeteries, but we are told that is seldom
done.
12.94 As we have described, the problems in this sector are largely confined to the way that the
legislative requirements are structured, making it difficult to ascertain what rights and
obligations apply in different circumstances. We have not encountered widespread problems
with the standards of cemetery management itself. Consequently, we do not consider there
is a need for an intensive or even proactive enforcement regime for cemetery management.
Instead, the statute should provide a power that enables a public official to act on information or
complaints it may receive. The statute should contain a power to enter and inspect cemeteries
(both local authority cemeteries and non-local authority cemeteries) for the purpose of
determining whether the requirements of the statute are being met.
12.95 This inspection power should include any buildings on the cemetery that are part of the
business of the cemetery (including any crematorium). It should not extend to any dwelling
house or marae unless the consent of an occupier or a warrant is obtained. Any inspection
under these provisions should comply with the relevant provisions of the Search and
Surveillance Act 2012.
12.96 This power should be able to be exercised by an authorised employee of the relevant local
authority. We envisage that it will usually be the local authorities’ environmental health officer
(if one exists) who is best placed to exercise this power if required.
RECOMMENDATION
R51 The statute should provide a power in an authorised employee of a local authority to enter
and inspect any cemetery (including any building in the cemetery, but not a dwelling house
or marae unless the occupier has consented or a warrant has been obtained), for the
purpose of:
. determining whether the requirements of the statute are being met; or
. obtaining evidence that those requirements are not being met.
Power to assume management responsibilities of a cemetery

12.97 Above, we recommend that cemetery managers that are struggling to effectively manage
cemeteries should have powers to renounce, delegate or transfer the cemetery management
functions to the local authority. However, there may be circumstances where cemetery
managers are absent or unable to initiate transfer or where there is disagreement among the
managers as to whether there should be a transfer. In these circumstances, local authorities

should have a power to assume management responsibilities for a cemetery, if that is in the
public interest.
12.98 Consequently, the statute should provide that a local authority may provide notice to the
cemetery manager of its intention to take over cemetery management if:
. it considers that the cemetery manager is failing to fulfil any or all of the statutory obligations
of cemetery management in respect of a cemetery;
12.99 If any or all of the obligations of cemetery management remain unfulfilled one year after notice
was given, the local authority may designate itself as cemetery manager by giving notice of that
fact to the previous cemetery manager and noting the change on its cemetery register.
12.100 However, if notice of the local authority’s intention to take over management of the cemetery
cannot be given because the cemetery manager is unable to be found or served with notice and
reasonable attempts to provide notice have been made,242 the local authority may designate itself
manager of the cemetery without notice.
12.101 The statute should provide the local authority with powers it may need for the purpose of
performing the powers and obligations of cemetery manager (that are not already provided in
Part 8 of the Local Government Act 2002).
RECOMMENDATIONS
R52 A local authority may provide notice to a cemetery manager of its intention to assume
responsibility for the management of a cemetery if:
. it considers that the cemetery manager is failing to fulfil any or all of the obligations of
cemetery management in respect of a cemetery;
R53 If the cemetery obligations remain unfulfilled one year after notice was given, the local
authority may assume responsibility for the cemetery management by providing a second
notice to that effect to the original cemetery manager and noting the change on its cemetery
register. Notice is not required if the cemetery manager is unable to be found despite
reasonable attempts or is unavailable due to death or incompetency.
DISINTERMENT
Offence
12.102 It is currently an offence to remove a body (or the remains of a body) buried in a cemetery,
Māori burial ground or other burial ground or place of burial without the permission of the
Minister of Health.243 We consider that this offence should be continued in a new statute. A
cemetery owner will have rights in respect of a person who disinters a body without their
permission (due to that being a disturbance of their ownership rights). However, we consider
242 Reasonable attempts could include posting a notice at the cemetery gates.

there is a strong interest in sending a clear signal through legislation that digging up dead human
bodies must be done in a controlled and limited way so as to respect the dignity of the deceased.
Who should provide permission for disinterment?

12.103 We do not consider that the Minister of Health is the appropriate person to provide permission
for disinterment. Currently, when assessing applications for disinterment of single graves,
Ministry of Health officers consider the death certificate and assess whether next of kin have
been notified (or a broader kinship group where the deceased person is Māori) and, if so,
whether they have provided written consent to the disinterment. Most applications are granted
unless there is a lack of consensus among relatives. Another relevant matter is whether it would
have an adverse impact on cemetery management (for example, if it would cause subsidence
or problems for the maintenance of surrounding graves). We are told that there may be health
considerations in very rare cases, for example, where the body had been recently buried and the
person died with a disease that remains contagious after death.244
12.104 In our view, the assessment of these matters does not justify Ministerial-level permission for
disinterment. Neither should the assessment be made by a health entity because the health
considerations are very small. The main considerations are land use matters and whether there
is consensus amongst the family. We consider that, instead, cemetery managers are well placed
to consider those matters and to provide the permission required by statute in relation to
applications for disinterment of single graves.
12.105 However, the situation is different for small family cemeteries on private land. Under our
proposed framework, the land owners of these small cemeteries are designated the managers
of these cemeteries and are responsible for the cemetery management obligations. We consider
that the local authority, rather than the cemetery manager, should be required to provide
permission for the disinterment of single graves when the cemetery is very small. This is
because there is potential for a cemetery manager of a very small cemetery to use the power
to permit disinterment to circumvent the rules restricting the use of burial land. For example,
multiple single disinterments could be carried out over a period of time so that, when all the
bodies have been removed, the covenant over the certificate of title can be lifted and the land
used for other purposes.
12.106 In addition, where a body has been buried other than in an approved cemetery, it should be
for the local authority to grant permission for the disinterment, not the land owner.245 Also, we
consider that it should be open for an applicant to apply directly to the court for permission
to disinter a single grave. This would obviously be a more complex and expensive process but
may be warranted where the applicant thought that the cemetery manager may not be impartial.
This situation may arise where the body was buried against the instructions of the executor or
deceased’s representative in a family-managed cemetery or urupā.246
12.107 If disinterment of multiple graves is sought for the purposes of using the land for alternative
purposes, the permission of the local authority must be obtained or, for local authority
cemeteries, the permission of the Environment Court. We described above procedures for
obtaining permission to use cemetery land for alternative purposes.
244 For example, the deceased person had Ebola. See “WHO | Ebola virus disease” WHO <www.who.int>.
245 We discuss the procedure where a body is buried illegally in Chapter 13.
246 A decision as to disinterment of a single grave is not a land use issue, so the relevant court is not the Environment Court. Rather, applications
should be made to the High Court, Family Court or Māori Land Court as we describe in Chapter 24.
Matters that must be considered

12.108 We described above the matters that the local authority must consider before granting
permission for the disinterment of multiple graves when the land owner wishes to use the land
for other purposes.
12.109 In respect of disinterment of single graves, cemetery managers or the local authority (whichever
applies) should be able to consider any matters that they consider appropriate, including
whether there are any health risks in the disinterment that cannot be adequately moderated
and whether the disinterment may create a cemetery management problem, for example, due
to subsidence of the land or maintenance of surrounding graves. However, we also consider
that there is also a public interest in ensuring that disinterment of single graves should only be
permitted if all interested relatives and friends have been consulted and there are no objections
expressed.
12.110 Currently, applications for disinterment are most commonly refused because there is no
consensus between the relatives of the deceased person. We have considered the extent to which
consensus should continue to be required for disinterment under a new statute. In Part 4, we
propose a new framework for decisions about burial or cremation after a death. Under that
framework, decisions about disposal of the body may be made by a personal representative, the
executor or the family (depending upon the circumstances). While consensus is obviously ideal,
it is not required under that framework.
12.111 We consider that disinterment applications are a different type of decision than those made
immediately after death. They may be made many years after death, and so there will usually be
no urgency. Close relatives may have died in the intervening period, and so the relative weight
of views of different people may vary. Perhaps most importantly, there is a presumption that,
once a person is buried, that person should remain undisturbed unless there is good reason. In
our view, it would require a very significant reason for disinterment to be justified where there
are objections raised amongst surviving relatives and friends.
12.112 Consequently, the statute should require the applicant for disinterment to provide
documentation establishing the applicant’s connection to the deceased person, the extent of
consultation with interested relatives and friends and the existence of any objections to
disinterment from them. A cemetery manager or local authority may only provide permission
for disinterment of single graves if satisfied that there has been such consultation and no
substantial objections are raised. If objections exist amongst the relatives, it should be open to
the person to apply to a court for directions. We discuss the procedure for court determinations
of burial decisions in Part 4.
12.113 Where a body has been buried illegally, the views of the family should be a relevant
consideration for a local authority determining whether or not a body should be disinterred,
but the existence of objections to disinterment should be balanced against the views of the land
owner and any other matters the local authority considers are relevant.
Minimum standards for carrying out disinterments

12.114 We have received advice on practices that should be followed when disinterring a body to
ensure the dignity of the body is maintained and any health risks are minimised. For example:
. all disinterments should be supervised by an appropriately trained health protection officer
or environmental health officer;

. no disinterment should be carried out within one year of the interment unless a health
protection officer or environmental health officer is satisfied that the disinterment can
proceed based on all relevant considerations, including whether the deceased was embalmed,
an assessment of the drainage of the site and the likely state of the casket;
. no disinterment should be carried out within one month of interment if the person died of
certain infectious diseases; and
. all statutory requirements and all policies and guidelines that pertain to health and safety
and excavation matters must be complied with when carrying out the disinterment.
12.115 These are matters of specific practice that are beyond the scope of this project. However, we
propose that the new statute should enable regulations to be made for the purpose of providing
procedures to be followed when disinterring a body; ensuring the dignity of the deceased person
is maintained; and reducing or managing any health risks.
RECOMMENDATIONS
R54 It should be an offence to remove a body or remains of a body buried in any cemetery or
place of burial (including urupā) without the permission of the cemetery manager, the local
authority or a court (as described below).
R55 The permission of the Environment Court should be required for multiple disinterments from
local authority cemeteries.
R56 The permission of the local authority should be required:

. for multiple disinterment from cemeteries that are not local authority cemeteries;
. when there are no more than 10 bodies buried in the cemetery (even if the application
relates to fewer bodies); or
. where the body has been buried illegally.
R57 The permission of the cemetery manager should be required in all other cases. However, it
should be open to a person to apply directly to the High Court, the Family Court or the Māori
Land Court for permission, if they choose.
R58 When deciding whether to grant permission for single disinterment, the cemetery manager,
local authority or court (as applicable) may consider any relevant matter. However, except
when the body was buried contrary to law or the burial was for a limited tenure that has
reached its end, permission may not be granted for single disinterment unless the cemetery
manager, the local authority or court (as applicable) is satisfied that all interested relatives
have been consulted and there are no objections expressed.
R59 Permission for disinterment may be granted subject to any conditions the cemetery
manager, local authority or court (as applicable) considers are appropriate.
R60 The statute should provide that no civil or criminal liability attaches to a cemetery manager or
local authority who approves a disinterment in accordance with the statutory requirements.
R61 The statute should provide that regulations may be made for the purpose of providing
procedures to be followed when disinterring a body; ensuring the dignity of the body
disinterred; and reducing or managing any health risks in the disinterment.
CLOSURE OF CEMETERIES
12.116 Currently, Part 6 of the Act contains many detailed provisions about the closure of cemeteries
and burial grounds, the different obligations on managers after closure and the power to reopen
closed cemeteries and burial grounds. We consider that these provisions are overly complicated
and unnecessary under a new statute. As we have stated earlier, the status of the cemetery land
and the obligations of the cemetery managers should be tied to the fact that bodies are buried in
the land rather than to the legal category that the land happens to fall into, including whether
the cemetery is open or closed. For example:
. it should be for the cemetery manager to determine when a cemetery has reached full
capacity and can no longer accept burials;
. if a cemetery is no longer accepting burials, for whatever reason, it is up to the cemetery
manager to continue maintaining that cemetery to the minimum standard required by the
statute (or to delegate or transfer that role);
. if a cemetery that is no longer accepting burials is also operating a crematorium on the site, it
should be up to the cemetery manager to determine whether or not the crematorium should
continue to operate; and
. a cemetery that has reached full capacity should continue to have a contractual relationship
with any plot holders for the duration provided for in the contract.
12.117 The same position would exist for any cemeteries or burial grounds that have been closed
under the Act or earlier Acts, that is, if bodies are buried in the land, that land is deemed
to be a cemetery, and the owner of the land is under the statutory obligations of cemetery
manager unless those obligations are transferred. Given the minimalist nature of the obligations
proposed, we do not consider this will provide any undue problem for the owners of currently
closed cemeteries.

Chapter 13
Approval of new cemeteries
UNLAWFUL BURIAL
13.1 While the Burial and Cremation Act 1964 (the Act) recognises a range of existing types
of cemeteries and burial grounds, it permits only new local authority cemeteries and
denominational burial grounds.247 Currently, the Act provides that it is not lawful to bury a body
in any land that is not a cemetery, a denominational burial ground, a private burial ground or a
Māori burial ground if there is such a place within 32 kilometres of the place of death or place
where the body has been taken for burial.248
13.2 We consider that the new statute should continue to prohibit burial in places that have not been
approved. In theory, the statute could allow cemeteries to be developed without approval on the
basis that it also deems such land to be cemetery land and the owners of it are automatically
subject to cemetery management obligations. However, there is a strong public interest in the
controlled development of cemetery land. Local authorities have legitimate reasons why some
land is not suitable for development as a cemetery. We discuss this further below.
13.3 Consequently, we propose that the new statute provides that it is an offence to bury a body in
any land that is not approved as a cemetery under the statute. We do not think that the distance
exception should be continued.249 Instead, we consider that a person should have a defence if
they can show that it was impractical to transport the body to an approved cemetery and the
body was buried respectfully in another place.
RECOMMENDATIONS
R62 It should be an offence to knowingly bury a body in any land that is not an approved
cemetery.
R63 It should be a defence to this offence if the defendant can show that it was impractical to
transport the body to an approved cemetery and the body was buried respectfully in another
place.
EXISTING CEMETERIES
13.4 The statute should define how cemeteries are approved under that statute. For cemeteries
established before the commencement of the new statute, any cemetery or burial place
recognised under the 1964 Act and that has been registered with the local authority should
be an approved cemetery. This would capture existing local authority cemeteries, trustee
cemeteries and denominational burial grounds. It would also capture the rarely used categories

248 Section 46(1).
249 The 32 kilometre exception in s 46(1) was implemented during a time when transportation was less efficient. In the past, a person may have
died in an isolated part of New Zealand from which transporting the body was impractical.
CHAPTER 13: Approva l of new cemeteries
of private burial ground, private burial place and burial in a special place. Any burial outside of
those places would be subject to the process for approval of new cemeteries described below.
RECOMMENDATION
R64 The statute should provide that any cemetery recognised under the Burial and Cremation Act
1964 as a cemetery or other burial place and that is registered with the local authority should
be an “approved cemetery” for the purposes of the offence of unlawful burial.
NEW CEMETERIES
13.5 We described in Chapter 11 that one of the key problems with the current legislative framework
is that it fails to recognise the diversity of needs across the population in respect of requirements
for burial and cremation. Also, the practice of local authorities in recognising that diversity
of needs is patchy. By “diversity of needs”, we include the burial requirements of different
religious groups and different ethnic groups, an increasing desire within many groups to have
more control over the funeral and burial or cremation processes and simply a desire from some
groups to do things that cannot be easily accommodated within local authority cemeteries, such
as eco-burial.
13.6 To address this problem, we propose that a new statute should reduce the restrictions on two
types of new cemetery—independent cemeteries and burial on private land.
Approval of independent cemeteries

13.7 Currently, only religious groups may establish private cemeteries, known as denominational
burial grounds.250 In Issues Paper 34, we asked whether independent providers should be able
to establish cemeteries. More than half of submitters were in favour of independent providers
being able to provide cemeteries, although many qualified that support on the basis that there
were adequate safeguards to ensure the cemetery was maintained in perpetuity. The reasons for
support ranged from the need for choice in burial options to the need for competition to local
authority cemeteries.
13.8 Only one-third of submissions from local authorities supported independent cemeteries. Of
those opposed, most were concerned that the long-term responsibility for independent
cemeteries would fall back on local authorities and that would be a financial burden on
ratepayers. Some thought those concerns could be adequately mitigated through sufficient
capitalisation or reserve funds prior to establishment. In contrast, 60 per cent of submissions
from community organisations, 70 per cent of submissions from the funeral sector and 73 per
cent of submissions from individuals were supportive of independent cemeteries.
13.9 A number of submitters appeared to oppose independent cemeteries on the basis that the
current legislative framework is already confused enough. We consider that our proposals
will significantly simplify the legislative framework for cemeteries by removing the different
categories of cemetery, by reducing and clarifying the obligations on managers and by requiring
local authorities to maintain a regional register of cemeteries.
13.10 Restricting new independent cemeteries to religious groups can no longer be justified. The law
should not prevent a cemetery being established by a private person or entity if they have a piece
of land that can be used in perpetuity for burial and if the local authority has no reason to object

to the use of the land in that way. We envisage that this option may be taken up by proponents
of eco-burial or groups that share religious or cultural burial needs.
13.11 We considered whether the provision of independent cemeteries should be restricted to not-for-
profit organisations on the basis that the need to make a profit may jeopardise the long-term
viability of a cemetery. In Issues Paper 34, we asked whether independent cemeteries should
be limited to registered charities or to not-for-profit organisations. Only one-third of submitters
answering this question thought that independent cemeteries should be limited to registered
charities, although many of the submitters who were not in favour of independent cemeteries
at all did not answer this question. There was a range of views on the question of whether
independent cemeteries should be allowed to make a profit, with the strongest support from the
funeral sector (90 per cent in support) and the weakest from community organisations (10 per
cent in support).
13.12 On balance, we do not consider that independent cemeteries should be limited to registered
charities or not-for-profit organisations. The concern about long-term protection is better dealt
with in other ways, especially as there is no guarantee that a charitable entity would be able to
maintain a cemetery in perpetuity more effectively than a for-profit business.
13.13 However, it is important that the approval process and controls for cemetery land facilitate
sustainable long-term management of the land. We consider that it should be for the relevant
local authority to provide approval for the establishment of an independent cemetery because,
if the cemetery fails, it will be for the local authority to assume the management responsibility.
Also, the local authority will already be considering the application through the resource
consent process under the Resource Management Act 1991 (RMA).
13.14 The local authority must consider any such application and may reject it for good reasons. In
making this determination, it should be able to consider a wider range of matters than it may
consider under the RMA process. Three examples are:
. whether the land may be required in the future for a different use;
. the relevant expertise and experience of the applicants; and
. whether the financial management of the cemetery is likely to be able to be sustained in
perpetuity.
13.15 If the local authority approves an application for an independent cemetery, it may attach any
conditions it considers are desirable. An applicant may appeal the local authority’s decision to
the Environment Court.
Approval of burial on private land

13.16 The Act makes no provision for burial on private land other than in an existing private burial
ground established under the Cemeteries Amendment Act 1912 or if the strict criteria for a
“private burial place” or “burial in a special place” are met.251 In Issues Paper 34 we asked
whether it should be lawful to bury a body on private land with the appropriate consents.
More than half of submissions supported burial on private land, and many submitters said that
their support for burial on private land was their main motivation for submitting. As with
independent cemeteries, many submitters qualified their support on the basis that adequate
safeguards for the maintenance of the land were provided. The reasons for support ranged from
the psychological benefits of permitting burial on land that has significance to the deceased
person and their family to the need for increased choice. Many submitters considered that burial
251 We described these options under the current Act in Chapter 10.
CHAPTER 13: Approva l of new cemeteries
on private land should be limited to rural land, and many suggested there needed to be robust
systems to identify where the graves were. An overwhelming theme through these answers was
that the land must remain a burial site in perpetuity.
13.17 We consider that a number of the concerns raised by those opposing burial on private land
are either addressed by the proposed legislative framework or can be adequately addressed
through the approval process. These concerns include, for example, the need for adequate
records of the location of the grave; the potential for disinterment if the land is subsequently
sold (and the risk that the disinterment may be done without informing authorities); the need to
consult neighbours; the impact on surrounding land and waterways; the need for maintenance
in perpetuity; concerns about public access to the cemetery; and the potential for burial on
private land to put strain on local authority resources, particularly if they were required to be
monitored.
13.18 Given the strong demand we found through our consultation process, we consider that the
current restrictions on burial on private land cannot be justified. We also consider that applying
the RMA process to certain applications for burial on private land would be too onerous. In
particular, we consider that, when the private land in question is rural land and the total
number of burials intended for the site is fewer than five, burial on that site should be approved
solely under a process in the new statute and not be subject to RMA processes.
13.19 The local authority must approve an application under the new statute for burial on private
land if it is satisfied that:
13.20 It should be noted that, when burial occurs on private land, that land will be deemed by the
new statute to be a “cemetery”, and the owner of the land will hold the obligations of cemetery
manager in respect of that land.252
RECOMMENDATIONS
R65 The statute should provide that any new cemetery is an approved cemetery if:
. it has been approved by the local authority;
. it has been registered as a cemetery on the local authority register; and
. in respect of non-local authority cemeteries (including burial on private land), the
certificate of title for the cemetery land provides a covenant indicating that bodies are
buried in the land and restricting the use of the land.
R66 The statute should permit any person or entity to apply to the local authority for approval to
establish a new cemetery on any land, subject to the granting of permissions under the
Resource Management Act 1991. (The process for approving burial on private land is set out
at R71.)
252 These obligations were described in Chapter 12.

R67 In considering whether to grant approval for the establishment of a new cemetery the local
authority may consider any matter it considers relevant, including:
. the extent to which any risks raised by the proposed cemetery can be adequately
mitigated.
R68 If a local authority decides to grant approval for the establishment of a new cemetery, it may
impose any conditions it considers necessary, including:
. maintenance requirements in addition to those imposed by the statute;
. the establishment of a fund (or a plan for the development of a fund) to provide for the
maintenance of the cemetery land in perpetuity; and
. the payment of a bond to cover the risk that the cemetery is not adequately managed
into the future and the local authority would be required to take over management.
R69 Any person may apply to the local authority for burial on private land if:
. the land in question is rural land; and
. the cemetery is intended for the burial of no more than five bodies.
R70 The Resource Management Act 1991 should not apply to such applications for burial on
private land.
R71 The local authority must approve any application for burial on private land if it is satisfied
that:
R72 If a local authority decides to grant approval for burial on private land, it may impose any
conditions on that approval as it considers desirable.
CHAPTER 14: Cremation
Chapter 14
Cremation
14.1 Most of the current legislative restrictions on the operation of crematoria are found in the
Cremation Regulations 1973 (the Regulations) rather than the Burial and Cremation Act 1964
(the Act). It is our view that the Regulations are largely out of date and should be repealed and
replaced by new statutory and regulatory provisions. Specifically:
. the offence of unlawful cremation should be in the statute;253
. the prerequisites to cremation (including checking the identity of the deceased) and the
record-keeping obligations should be the same as those for burial;254
. the system of medical referees should be replaced by a national audit system;255
. the obligations on crematoria in relation to the disposal of ashes should be updated;256 and
. the procedure for applying for cremation other than in a crematorium should be
modernised.257
UNLAWFUL CREMATION OR OTHER DISPOSAL
14.2 Currently, it is an offence under the Act to procure or take part in any cremation except
in accordance with regulations made under the Act.258 The Regulations prohibit cremation
elsewhere than in an approved crematorium, except with the permission of a medical officer of
health.259
14.3 We consider that this offence should be continued but modernised under the new statute. The
cremation of bodies involves a number of risks, and so it is appropriate that cremation occurs in
an environment that adequately controls those risks. The risks of cremation include:
. exposure to fire and smoke;
. the explosion of a medical device within a deceased body;
. a small risk to health in the rare event that the person died with a disease that remains
contagious after death; and
. psychological stress occasioned by exposure to a burning body.
14.4 In addition, we are aware that a number of alternative methods of disposing of bodies by
reducing them to an ash-like substance are being developed in other countries. These processes
do not use fire so cannot be referred to as “cremation”. An example of this is alkaline hydrolysis.
253 Discussed below.

254 See Chapter 6 and further discuss below.
255 See Chapter 8.
256 See Chapter 18.
257 Discussed below.

A new statute should be flexible enough to provide for any such alternative methods that may
reach New Zealand in the future.
14.5 Currently, it is the crematorium that must be approved. We propose that, instead, the new
statute should require any cremation or other method of disposal in an approved cremator or
approved other device. It is really the machine that is used for cremation that moderates most
of the risks of cremation not the building within which it is housed. The statute should enable
the term “approved cremator or other device” to be defined under regulations made under
that statute. The use of regulations for this definition, rather than the statute, will enable new
models of cremator to be approved as they come onto the market. In the future, it will also
enable the department administering the Act to approve new methods of disposing of bodies.
14.6 Consistent with our other proposals, we recommend that it should be for the local authority to
give permission for outdoor cremation rather than the medical officer of health as it is currently.
We discuss cremations other than in approved cremators below.
14.7 It should be an offence to knowingly cremate a human body in any way other than in an
approved cremator, subject to the exception in relation to outdoor cremation we discuss below.
A person who breaches this offence should be liable upon conviction to a fine not exceeding
$5,000 or a term of imprisonment not exceeding two years. This term of imprisonment is the
same as that for the offence of misconduct in respect of human remains under section 150 of
the Crimes Act 1961. We have also included a fine because the prospect of a fine may deter
low-level offending of this type better than the possibility of a prison term, which will only be
imposed for the worst type of offending.
RECOMMENDATION
R73 Unless the prior permission of the local authority is obtained, it should be an offence to
knowingly cremate or otherwise dispose of a body except in an approved cremator or
approved other device.
PREREQUISITES TO CREMATION
14.8 The Regulations impose two conditions before cremation may take place:
. The permission of a medical referee is obtained.260
. The required application for cremation is made by the executor or near relative.261
14.9 The Regulations provide extensive provisions on the appointment and functions of medical
referees. The main role of medical referees is to ensure that deaths that should have been
referred to the coroner are referred before cremation and that the application for cremation and
certificate as to the cause of death have been completed in accordance with the Act. In Part 1, we
described the problems with the current system of medical referees and proposed that it should
be replaced by a national audit system of cause of death certification that did not necessarily
occur before disposal of the body—whether by burial or cremation.
14.10 The consequence of this proposal is that there will be no independent check on the adequacy
of the documentation prior to cremation. However, in Chapter 6, we proposed duties on a
person before disposing of a body, including a requirement that no person may dispose of a body

261 Regulation 5(1).
by any means unless an application for disposal and the cause of death certificate have been
completed. The cremation attendant will be responsible for checking that these forms have been
completed but not for checking the adequacy of the cause of death determination. The adequacy
will instead be the subject of the national audit.
SCATTERING OF ASHES
14.11 We have considered a number of options for regulating the scattering of ashes after cremation.
In particular, we have considered whether regulations under the new statute should be used
to provide guidance and national consistency to this practice. As we have described in Chapter
11, there are a number of competing interests affected by the scattering of ashes, including the
interests of the family in scattering the ashes in a location significant to the deceased person,
the impact of the ashes on plants and the soil and the interests of tikanga Māori when ashes are
scattered near a sacred site.
14.12 In Issues Paper 34, we did not directly ask about the scattering of ashes by relatives.
Nonetheless, many submitters took the opportunity to suggest that there was a need for greater
guidance on this matter. We agree that guidance is needed on the appropriate locations for the
scattering of ashes so as to minimise problems, including offence to other people and cultures.
However, we do not consider that this is a matter that can be controlled nationally. Appropriate
limits on scattering ashes will differ from region to region and should be for individual local
authorities to determine after consultation with iwi.
14.13 This means that the scattering of ashes should not be the subject of a statutory offence. While
great weight should be given to iwi restrictions on the scattering of ashes, given the competing
interests at play and the impracticality of enforcing a restriction, this is more appropriately a
matter for greater education of the public.
14.14 We propose that local authorities should develop guidelines for the scattering of ashes in their
region. Local iwi groups must be consulted in this process. Auckland Council’s recent guidelines
provide a good example.262 The guidelines should be the basis for greater education of the public
and should be distributed through local funeral homes. However, nothing in this proposal would
prevent a local authority from implementing a bylaw within its region, enforced by an offence
and a fine.
RECOMMENDATION
R74 The scattering of ashes should not be restricted under the statute.
ESTABLISHING NEW CREMATORIA
14.15 In Chapter 11, we described the cumbersome approvals processes for establishing crematoria.
We described that the two approvals required from the Minister of Health—under the Act
to begin construction, and under the Regulations to begin operation—are largely redundant
because the only relevant matters for consideration are land use matters rather than health
matters. As such, they are better dealt with by local authorities under the Resource
Management Act 1991.
262 Auckland Council, above n 166.

14.16 Consequently, we consider that the new statute should not require any separate consent for
the establishment of crematoria. Local authorities should deal with this through the ordinary
planning process.
RECOMMENDATION
R75 The statute should not require approval before the construction or use of a new
crematorium. Rather, relevant considerations should be addressed through processes under
the Resource Management Act 1991.
OUTDOOR CREMATIONS
14.17 Providing for outdoor cremations is an important aspect of recognising the diversity of rituals
for farewelling the deceased in New Zealand. Currently, there are occasional applications for
cremation on an outdoor pyre. This is the traditional method of cremation in some forms of
the Buddhist faith and some other religions. A medical officer of health may currently give
permission for cremation elsewhere than in a crematorium if the applicant belongs to a religious
denomination whose tenets require the burning of the body to be carried out as a religious rite
elsewhere than in an approved crematorium.263
14.18 In assessing an application under this provision, a medical officer of health currently follows a
set of guidelines drafted by the Ministry of Health designed to determine whether the proposed
cremation adequately mitigates the risks.264 Those risks include:
. offence to any members of the public that might see it;
. effect of smoke or smell on neighbours;
. injury from fire to any person present;
. damage to the surrounding area through the spread of the fire;
. inadequate heat to incinerate the body;
. explosion of devices within the body; and
. failure to reconstruct the site after cremation.
14.19 We consider that the ability to have outdoor cremation under strictly controlled conditions is
an important aspect of recognising cultural diversity and should be continued under the new
statute albeit with several changes from the current system.
14.20 First, we do not consider that applications for cremation other than in an approved cremator
should be restricted to religious denominations. It should be the sincerity of the application that
is relevant rather than whether the motivation is religious in nature.
14.21 Second, we do not consider that the majority of risks in such cremations are health risks.
Therefore, we propose that the local authority should give consent for such cremation rather
than a medical officer of health because the land use concerns are greater than the health
concerns. To the extent that health risks need to be addressed, the local authority can take
advice from a medical officer of health or its own environmental health officer. This fits with
the local authority’s role in controlling the use of land in its region.

264 Ministry of Health, above n 128, see paragraph 7.5.4.
14.22 Third, there should be greater transparency of the relevant matters for consideration when
assessing these applications by including the relevant considerations in the new statute rather
than in a document published by the Ministry of Health. We consider the mandatory
considerations should be as we describe below. This would not prevent the development of
a document to inform local authorities about outdoor cremation, providing detail on outdoor
cremation as a cultural practice and the risks that should be assessed in each case.
14.23 If it is satisfied that any risks associated with the proposed cremation are small or can be
adequately mitigated, the local authority may provide permission. It may make the permission
subject to any conditions it thinks necessary.
RECOMMENDATIONS
R76 Any person should be able to apply to the local authority for permission to cremate or
otherwise dispose of a body other than in an approved cremator or approved other device.
R77 The statute should provide that, when determining whether to grant permission to cremate
or otherwise dispose of a body other than in an approved cremator or approved other
device, the local authority may consider any matter it considers appropriate, but it must
consider:
. the reasons for applying for cremation other than in an approved cremator or approved
other device;
. any risks posed to public health or to the health of any individual;
. any risks to the environment (including any fire bans or the need for resource consent);
and
. the views of any neighbours who may be adversely affected.
R78 The local authority may grant permission for cremation or other disposal other than in an
approved cremator or other approved device if it is satisfied that any risks are small or can be
adequately mitigated. It may grant permission subject to any conditions it considers is
appropriate.

Chapter 15
Statutory duties in respect of the
disposal of bodies
15.1 Previously in this part of the Report, we have described three general obligations in respect of
handling the disposal of deceased bodies that should be included in a new statute:
. Bodies must not be buried in land that has not been approved as a cemetery under the statute.
. Cremation or other disposal must only occur in an approved cremator or approved other
device, except with the permission of the local authority.
. Human bodies or their remains buried in any cemetery must not be disinterred without the
permission of the cemetery manager, local authority or court (as applicable).
15.2 In this section, we describe a number of other general obligations in respect of the disposal
of bodies. Many of these currently exist in the Burial and Cremation Act 1964 (the Act) but
require modernisation. Several are new.
TREATING BODIES WITH RESPECT
15.3 As we have mentioned, it is an offence under section 150 of the Crimes Act 1961 to improperly
or indecently interfere with or offer any indignity to any dead human body or human remains.
A breach of that provision may make a person liable to imprisonment for a term not exceeding
two years. Our research has turned up only a small number of prosecutions under this section.
Examples are:
. disposing of a body in a river;265
. burying a body in a shallow grave and concealing the fact;266
. cremating a child’s body along with that of an unrelated adult;267
. breaking into a tomb in a cemetery and removing the remains of a baby;268 and
. disinterring a grave, removing the skull and brass nameplate for use at a fancy dress party,
then disposing of the skull in another cemetery.269
15.4 We consider that there are a range of behaviours that should justify prosecutorial action but
might not be prosecuted under section 150 of the Crimes Act due to the fact that the only
punishment available is imprisonment. A specific offence under the new statute targeting
disrespectful behaviour and carrying the alternatives of a fine or imprisonment would provide
effective enforcement options for lower-level offending. For people who are in the business of
providing funeral services, such behaviour might include the inappropriate storage of bodies,
265 R v Proude HC Auckland CRI-2008-092-1926, 25 November 2009.

266 R v Lloyd HC Auckland CRI-1995-088-808007, 17 June 2005.
267 R v Young (1984) 1 CRNZ 568 (HC).
268 Hazelton v Police HC Wellington AP66/02, 28 March 2002.
269 Stuthridge-Harding v Police HC Christchurch A91/02, 11 September 2002.
CHAPTER 15: Statutory duties in respect of the disposal of bodies
not disposing of a body within a reasonable time or failing to properly embalm a body (to the
extent agreed with the family). For other people who may come into contact with a deceased
body, examples of such behaviour include treating a body in a way that is designed to cause
significant cultural offence or stealing an item from a coffin.
15.5 Unlike section 150 of the Crimes Act, a new obligation under the burial and cremation
legislation should be phrased as a positive obligation as follows:
Every person must treat any dead human body or human remains with respect.
15.6 Knowingly breaching this obligation should be an offence punishable upon conviction by a
fine. We analyse the maximum penalty for this and other proposed offences in Appendix B.
Particularly offensive behaviour in respect of bodies, such as sexual conduct with a deceased
body, should still be subject to the greater penalty under section 150 of the Crimes Act.
RECOMMENDATION
R79 The statute should provide that every person must treat any dead human body or human
remains with respect. The breach of this requirement should be an offence.
DISPOSING OF A BODY WITHIN A REASONABLE TIME
15.7 Currently, a person who has charge of a body must, within a reasonable time of taking charge
of it, dispose of it; cause it to be disposed of; or transfer it to another person for disposal (or
removal for anatomical examination under the Human Tissues Act 2008 or removal from New
Zealand for disposal outside of New Zealand).270
15.8 We consider that this requirement should be continued in the new statute. However, there
are two aspects of the current requirement that lack sufficient certainty—what amounts to “a
reasonable time” and who the person in charge of the body is.
15.9 In relation to the “reasonable time” requirement, there is no guidance in the Act on what
a reasonable time would be. It would depend upon the circumstances, as it should. Relevant
considerations may be whether opportunities to dispose of the body were not taken and
whether factors that caused delay were not actively managed. We consider that a test of
“without undue delay, taking into account the mourning needs of the bereaved and any
ceremonies to be performed” would be more certain and would give greater guidance than the
current formulation of words.
15.10 In relation to the person who is “in charge of the body”, this concept is unclear because it
could refer to having physical custody of the body or it could refer to the person who has the
rights of decision over the body. It will often be the case that those two people will be different,
particularly when the services of a funeral director are employed.
15.11 In making a recommendation for change on this issue, we have considered both that the policy
driver behind this requirement is the public interest in bodies being appropriately disposed
of without delay and our proposed new framework for burial decisions in Part 4. There, we
propose that the decision-maker should have both the power and the duty to dispose of the body.
15.12 However, we also consider that there is a public interest in this duty falling on the person who
actually has custody of a body. For example, a body could remain in a mortuary for some time
either because there is no family member immediately stepping forward to take responsibility
270 Burial and Cremation Act, s 46E.

for it or the funeral director has received instructions but is failing to act on them. In those
cases, the funeral director, as the person who has custody of the body (even if that is a delegated
right to custody), should have a duty to take actions to dispose of the body. We recommend in
Chapter 22 that any person should have the power to make these decisions about the disposal of
a body if the deceased person has not appointed a decision-maker and there is no family member
stepping forward to make these decisions.
RECOMMENDATION
R80 The statute should provide that the person who has the duty to dispose of the body must do
so without undue delay, taking into account the mourning needs of the bereaved and any
ceremonies to be performed. Knowingly breaching this requirement without reasonable
excuse should be an offence.
SENDING THE CAUSE OF DEATH INFORMATION TO THE MINISTRY OF HEALTH
15.13 Currently, under the Act, the person in charge of the disposal of a body must send a copy of
the doctor’s certificate or the coroner’s authorisation to the Ministry of Health.271 We consider
that this provision does not need to be continued in the new statute. As mentioned, in Chapter
5, we proposed that the cause of death certification is completed under an online process. Such
a system should have a facility for the doctor to automatically send the information to the
Ministry of Health when it is completed. This does not require statutory provisions but should
be done administratively.
CHAPTER 15: Statutory duties in respect of the disposal of bodies

Part 3
THE FUNERAL
SECTOR
CHAPTER 16: The funeral sector
Chapter 16
The funeral sector
INTRODUCTION
16.1 The funeral service industry has changed considerably over the past century. While 100 years
ago it consisted of fairly limited services provided by an undertaker, these days, there are a
myriad of services performed by a variety of people, including:
. funeral directors;
. embalmers;
. cremator operators; and
. cemetery managers and employees.
16.2 In the context of this change, our terms of reference require us to consider the regulation of
funeral directors—specifically whether the current system of self-regulation should be retained
or an alternative system instituted.
16.3 The regulatory obligations specific to funeral service providers are found across a variety of
Acts and regulations, particularly the following:
. The Burial and Cremation Act 1964. While this Act is central to our analysis in much of the
rest of this Report, it has very little to say about funeral services other than empowering the
making of cremation regulations.
. The Health Act 1956. This Act contains a number of provisions related to infectious and
notifiable diseases. Some of these are applicable to funeral service providers when a person
had such a disease before dying.
. The Health (Burial) Regulations 1946. These regulations are made under the Health Act
1920 and provide general requirements to reduce the damage and risk of nuisance from the
handling and transporting of dead bodies;272 require funeral directors to be registered; and
provide requirements for mortuaries.
. The Cremation Regulations 1973. These regulations are designed to ensure that bodies are
not cremated until all legislative requirements have been met.
16.4 By far the most detailed provisions are found in the two sets of regulations. We have found that
both sets of regulations are out of date and are no longer fit for purpose. In many respects, they
are overly prescriptive, difficult to understand and of limited relevance.
16.5 In addition to these provisions, which are specific to the funeral service industry, there are a
number of legislative obligations in respect of dead bodies that apply to everyone, including
funeral service providers. Specifically, it is an offence under the Crimes Act 1961 to improperly
or indecently interfere with or offer an indignity to any dead human body or human remains,
272 The handling and transportation requirements are particularly concerned with preventing nuisances and dangers caused by decomposing bodies
through leaking or communicable diseases.

whether buried or not.273 The Burial and Cremation Act requires a person who has charge of a
body to dispose of it within a reasonable time.274 That Act also makes it an offence to:
. bury a body in a place that is not a place permitted under that Act;275
. dispose of a body without obtaining a doctor’s certificate or coroner’s authorisation;276 or
. unlawfully disinter a body.277
16.6 In this part of the Report, we begin by describing the roles of the various participants in the
funeral service industry, the statutory and regulatory obligations they are currently subject to
and how those roles have changed and continue to change since that system of regulation was
introduced. We then analyse whether that current system adequately protects against the risks
and problems we found through our consultation. We conclude by proposing amendments to
two aspects of the current regulatory system.
FUNERAL DIRECTORS
16.7 Funeral directors are the public face of the funeral sector and the people that bereaved families
typically interact with the most. They help to guide the bereaved through the rituals and
processes around death, including burial or cremation. However, the way that New Zealanders
engage with funeral directors has changed over time, resulting in higher expectations of
accountability.
16.8 One hundred years ago, the process of dying and the rituals of death centred on the home.
Family and close friends took responsibility for preparing the deceased for burial. Once the body
was laid out, family, whānau, friends and acquaintances would come to the home or the marae
to pay their respects to the deceased person and the whānau and to grieve. For Pākehā, the
funeral was generally held within three days of death, with a minister of religion reading the
service prior to burial in the church graveyard. For Māori, a death would trigger a tangihanga
of several days’ length, after which the body would be buried in the deceased person’s ancestral
urupā. The role of funeral directors, known then as undertakers, was primarily to provide
coffins and transportation of the deceased from the home to the place of burial.
16.9 The 20th century saw society become more urbanised and death increasingly medicalised,
particularly in Pākehā culture. As death moved from home to hospital, dying and the burial or
cremation of bodies became the domain of the specialist funeral director who managed all the
funeral arrangements, including preparation and disposal of the body.278
16.10 Funeral directors, in seeking to become professionalised and to shed the dour undertaker image,
set up the New Zealand Federation of Funeral Directors in 1937 and lobbied Parliament for
regulation.279 In the 1950s through to the 1970s, there was a substantial uptake of knowledge
and skills from the United States, including first an emphasis on service and later the
understanding and treatment of grief.280
273 Crimes Act 1961, s 150.

274 Burial and Cremation Act, s 46E.
275 Section 54.
276 Section 54AA.
277 Section 55.
278 C Schafer “Dead serious? Funeral directing in New Zealand” (2008) 4 Sites Journal of Social Anthropology and Cultural Studies at 99.
279 At 100.
280 At 103–105.
16.11 Today, most funeral directors offer a wide range of services. These may include:
. collecting the body from the place of death;
. meeting with the family to discuss funeral arrangements;
. embalming and preparing the body for viewing;
. organising a death notice;
. arranging the funeral service, which may include music, flowers, a memorial booklet, video
or PowerPoint show and catering;
. conducting the funeral service or arranging for a celebrant or religious minister to do so;
. liaising with cemetery managers for the purchase of a burial plot;
. cremating the deceased body or arranging for cremation at a separate facility;
. transporting the body to the crematorium or cemetery;
. offering counselling or bereavement services;
. selling coffins and urns and referring consumers to memorial stone providers; and
. completing the legal documentation.
16.12 It is now possible for funeral services to be conducted entirely within a funeral director’s
premises, particularly when they also offer embalming services, a chapel and a crematorium.
Legislative obligations on funeral directors

16.13 The Health (Burial) Regulations 1946 provide general requirements about the handling and
transportation of dead bodies. They also require any person carrying on the business of a
funeral director to be registered annually in the district in which they are operating.281
Registration is a straightforward process. The application to the relevant local authority must
include only the person’s name; the funeral business’s name and address; and the requisite fee.282
There are no other prerequisite conditions to operating as a funeral director. If the business
address is to be used as a mortuary, the applicant must indicate this on the application and
provide a certificate of fitness from a health protection officer or environmental health officer.283
A separate registration certificate is issued by the local authority for each premises in which
a funeral director conducts business within its district.284 Registration to carry on business as
a funeral director in another district will require a separate application to the relevant local
authority.285
16.14 There is no requirement that a funeral director must actually have premises to carry out the
business. A funeral director can arrange for burial or cremation, transport a body that has
already been prepared for burial by someone else (such as family, a hospital or another funeral
director) to a mortuary or place of burial and arrange a funeral ceremony without having their
281 Health (Burial) Regulations 1946, reg 4.

282 Regulations 11 and 13.
283 Regulation 15. “Mortuary” is defined in reg 3 as “a room regularly used or intended to be regularly used for the preparation of dead bodies for
burial or for the embalming of dead bodies or the examination or treatment of dead bodies prior to burial” but excludes mortuaries in hospitals
and schools of anatomy.
284 Health (Burial) Regulations, regs 17 and 19.
285 This is implied from regs 4, 7, 10 and 11.

own premises. However, if a funeral director keeps or stores bodies, the funeral director must
do so in a mortuary or a reception room.286
Industry organisations
16.15 Some funeral directors are members of industry organisations which have their own standards,
rules and disciplinary procedures. There are two organisations for funeral directors—the
Funeral Directors Association of New Zealand (FDANZ) and New Zealand Independent
Funeral Homes (NZIFH).
16.16 FDANZ reports that approximately 60 per cent of funeral directors belong to their organisation,
NZIFH has 21 member firms and 10 businesses are members of both organisations. Members
accept a measure of regulation by these bodies in relation to requirements for training,
qualifications, inspections and the provision of a process for dealing with complaints from
consumers.
16.17 FDANZ has a Code of Ethics and a Code of Professional Conduct governing the conduct of
members. Member firms are required to:287
. be registered with the local authority as a funeral director;
. be directly engaged in practice as a funeral director;
. have at least one staff member who holds a practising certificate issued by FDANZ (which
includes having obtained the prescribed number of training hours);
. participate in continuing education and ensure all staff are appropriately trained;
. have access to, and the supervision of, a person who holds a current embalming qualification;
. have the use of facilities as set out in the FDANZ rules and be subject to a three-yearly
inspection of premises; and
. be subject to a complaints and disciplinary process.
16.18 NZIFH requires its members to:288

. uphold the NZIFH mission statement;289
. have principals who are recognised as having many years of experience in funeral service
and are acknowledged by their peers as leaders in their profession;
. have personnel that are well trained, professional and experienced and are encouraged to
pursue continuing education;
. demonstrate high standards of professionalism, integrity and ethics;
. have a reputation for providing a caring, personal service; and
. have funeral home buildings and facilities that are recognised as being of a superior standard.
16.19 Some funeral service providers have advised us that they do not belong to an industry body
because their business model does not fit the traditional funeral services model. This sometimes
includes providers specialising in natural or alternative burial practices. Others told us that they
286 Health (Burial) Regulations, reg 32. “Reception room” is defined in reg 3 as “a place other than a mortuary used for the reception of dead bodies
pending burial”.
287 Funeral Directors Association of New Zealand “Professional Codes” <www.fdanz.org/professional-codes>.
288 NZIFH Independent Funeral Homes “Home” (2015) <www.nzifh.org.nz>.
289 The NZIFH website states its mission is: “To promote amongst its members the highest standards of professionalism, integrity and ethics, a
spirit of co-operation and support, and service excellence through ongoing education, to benefit the communities they serve”.
do not belong because they believe their own standards are higher than those of the industry
bodies or they do not like the traditional nature of the main industry body FDANZ.
Training
16.20 Professional qualifications are available, although currently they are not compulsory. The
Funeral Services Training Trust (FSTT) is the Industry Training Organisation recognised by
government for the training of funeral directors. Training is run through Wellington Institute
of Technology (WelTec). The qualification is a Level 5 NZQA-accredited diploma, which takes
12 months to complete.290 The training combines on-the-job learning in a funeral home under
an approved supervisor with modular courses taught at WelTec. Candidates are only accepted
for training if they have worked for one year in a funeral home. FSTT advised us that, in 2014,
16 funeral directors graduated from its courses.
EMBALMERS
16.21 Embalming is the process of preservation of the body by the injection of disinfecting and
preserving fluids into the arteries.291 This acts to delay decomposition of the body. Initially when
embalming was offered in the late 19th century, it was promoted as a public health measure to
prevent the “obnoxious odours” of death and reduce the effect of that on grief. Funeral directors
quickly embraced embalming, seeing it as a way to further professionalise their industry.292
16.22 However, embalming is now promoted as a means of sanitising, preserving and presenting
the body so that family and friends can spend time saying goodbye to the deceased person.293
Embalming is particularly used when the deceased person is Māori and the body will lie for
several days on a marae as part of the tangihanga.
16.23 The practice of embalming became widespread in New Zealand from the 1970s after the
establishment of the New Zealand Embalmers Association (NZEA) in 1971. Initially,
embalming was reserved for bodies that required transportation between towns and cities.294
Today, around 90 per cent of deceased bodies are embalmed. It is noteworthy that embalming
is a requirement of airlines if the body is to be repatriated overseas for burial.295
16.24 However, there is also some indication of an emerging trend away from embalming. People
who are motivated by environmental principles may choose not to preserve the body or to use
alternative preservation techniques, such as dry ice.296
Legislative obligations on embalmers

16.25 The Health (Burial) Regulations 1946 are the main requirements specific to embalmers. In
addition to general requirements about the handling of dead bodies, the Health (Burial)
Regulations provide some very specific requirements covering minimum standards and
inspections for mortuaries.
290 FSTT have advised us that, if candidates want to complete both training courses, it would take three years as there is a nine-month wait between
one course finishing and the next one starting.
291 New Zealand Embalmers Association NZEA Embalming Brochure (2014).
292 Schafer, above n 278, at 105–106.
293 New Zealand Embalmers Association, above n 291.
294 Schafer, above n 278, at 105.
295 New Zealand Ministry for Culture and Heritage Te Manatu Taonga, Rosemary Du Plessis and Ruth McManus “Death and Dying – Cremation”
<http://www.teara.govt.nz/en/death-and-dying/page-5>.
296 Submissions revealed some individuals and natural burial proponents are concerned embalming chemicals are harmful to the environment.
However, submissions from funeral directors and embalmers contended the opposite – that the embalming fluid actually assists in containing
any possible infectious disease elements in a body and that natural burial poses more risk through the decomposition and leaching into the soil.

16.26 Another key piece of legislation is the Hazardous Substances and New Organisms Act 1996.
That Act controls the handling and storage of hazardous substances, including many of the
chemicals used for embalming, which can be flammable, toxic and corrosive.
16.27 Membership of the NZEA is open to individuals who hold a recognised qualification in
embalming practices or equivalent experience. The Association focuses on training and
professional support for embalmers. Members’ conduct is governed by the Code of Ethics and
the Code of Professional Conduct.297
Training
16.28 Similar to funeral directors, a Level 5 NZQA-accredited diploma is available for embalming,
despite it not being compulsory to hold a qualification. This qualification is also conducted by
FSTT, takes 12 months to complete and requires the applicant to be employed as an embalmer
before undertaking the course. Thirteen embalmers graduated from the course in 2014.
CREMATOR OPERATORS
16.29 Cremation is a process whereby the body is reduced to ashes and cremains (larger pieces of
bone that do not fully burn) through a high-temperature combustion process within a cremator
unit, which is essentially a furnace. Bodies are cremated one at a time with the process taking
between two to four hours. The casket is also cremated. The cremains are crushed to uniform
size in a cremulator and are then known as “ashes”. The ashes are given to family members
or held by the cremator operator and then interred or scattered if unclaimed for a reasonable
period.
16.30 In his article on the history of funeral directing in New Zealand, Cyril Schaefer states that
funeral directors perceived their role to be threatened by the development of crematoria in the
1960s by city councils. Funeral directors found they had no control of the timing of cremation
services at council-run facilities. This sometimes meant a funeral service had to be truncated,
or conversely, significant time was spent waiting around.298 As a consequence, from the 1980s,
when cremator units became smaller and more affordable, funeral directors began setting them
up in their own funeral homes. Many also built catering facilities and chapels in order to offer
a complete service.299 For every crematorium owned by a local authority, there are three to four
that are privately owned and operated.
16.31 Although national cremation statistics are not collected, the funeral industry estimates that
about 70 per cent of deceased New Zealanders are cremated each year. The rates of cremation
vary significantly from region to region and amongst demographic groups.300 Cost appears to be
a major factor in why people choose cremation because it is significantly cheaper than burial.
Cultural or religious reasons may also influence preferences about burial or cremation.
297 New Zealand Embalmers Association “Resources” (2015) <www.nzembalmers.org.nz/members/resources/>. See Rules and Bylaws of the
New Zealand Embalmers Association (Inc).
298 Schafer, above n 278, at 108.
299 At 110.
300 Law Commission, above n 7, at 30.
Legislative obligations on cremator operators

16.32 The main legislative provisions for the operation of crematoria are in the Cremation
Regulations 1973. Those regulations are designed to ensure that there are checks and
accountability around the cremation of bodies. This includes requirements to:
. keep records;301
. maintain the crematorium in good working order and clean condition;302
. appoint competent attendants;303
. ensure an application form has been completed;304
. not cremate unless a medical referee has certified that the legislative requirements have been
complied with;305 and
. retain and deal with ashes that have not been delivered to the bereaved family.306
16.33 We discussed the current medical referee system in Chapter 3. We conclude there that the
system does not provide the checks and accountability that it is intended to provide and should
be replaced by a national audit system for cause of death determinations.
16.34 Many cremator operators will also be funeral directors and, in that capacity, members of
FDANZ or NZIFH. FDANZ members who operate crematoria are required by the FDANZ
Code of Professional Conduct to have a set of protocols and procedures for the operation of a
cremator and a policy regarding the storage and disposal of ashes.307 FDANZ has also recently
issued guidance to funeral directors who deal with ashes of deceased persons.
16.35 Local authorities that operate crematoria may become members of the newly established New
Zealand Cemeteries and Crematoria Collective (NZCCC). That organisation was established
in 2012 as a support and advisory group for cemeteries and crematoria. Its objectives include
developing and promoting industry standards in the operation of cemeteries and crematoria.308
Training
16.36 Training in how to operate cremator units is usually conducted by the manufacturer of the
cremator unit. Currently, there is no formal qualification specifically for operating a cremator,
although we are advised that NZQA-accredited training units in cremator operation are being
developed by the Primary Industry Training Organisation.309
CEMETERY MANAGERS AND EMPLOYEES
16.37 In Issues Paper 34, we did not include cemetery managers and employees in the discussion of
the need for regulation of the people operating in this industry. Generally, the role of cemetery

303 Regulation 10.
304 Regulation 9.
306 Regulation 8.
307 Funeral Directors Association of New Zealand, above n 287.
308 New Zealand Recreation Association “Cemeteries and Crematoria” <www.nzrecreation.org.nz>.
309 The Primary Industry Training Organisation normally offers qualifications in horticulture and agriculture but also currently offers a course in
cemetery management. The cremation units will be part of their cemetery management qualification but, with approval, could be taken up by
another training provider.

managers was discussed from the perspective of the management of cemeteries. In Chapter 12,
we proposed a new set of obligations on cemetery managers in relation to the management of
cemeteries.
16.38 However, it has come to our notice that some cemetery employees do in fact have a role in
relation to the deceased body, albeit a limited role. While the bereaved family will often be
present at the grave site as the coffin is lowered into the ground, they will normally leave the
site before the grave is filled in. In theory, this means that some of the issues we discuss below
in relation to behaviour in respect of the deceased body may be relevant to cemetery employees.
16.39 There are currently no statutory or regulatory provisions specifically controlling the behaviour
of cemetery employees in relation to dead bodies, except the general provisions in the Crimes
Act not to improperly or indecently interfere with or offer an indignity to a human body
or human remains.310 Cemetery managers may join the NZCCC, which will be developing
standards for the operation of cemeteries. Those provisions may include the handling of bodies.
The Primary Industry Training Organisation currently offers a qualification in cemetery
management, which includes the legal obligations on cemetery managers.
OTHER RELEVANT STATUTES
16.40 The legislative obligations described above control the behaviour of funeral service providers in
relation to dead bodies. However, in our consultation, we also encountered concern about the
commercial activities of funeral service providers. There are currently no statutory obligations
specifically relating to commercial activity in this sector, but of course, there are a number of
general statutes. We describe some of the key statutes here:
. Fair Trading Act 1986—under this Act, funeral service providers are prohibited from
engaging in misleading or deceptive conduct or unfair practices in advertising or
representing services or goods.
. Consumer Guarantees Act 1993—under this Act, consumers have certain guarantees when
acquiring goods and services from funeral service providers, including that any good supplied
is reasonably safe, fit for purpose and otherwise of acceptable quality; and that services are
carried out with reasonable care and skill. The Act also provides certain rights of redress for
consumers, including a right to cancel the contract.
. Credit Contracts and Consumer Finance Act 2003—where the supply of funeral services
fits the description of a credit contract, this Act provides a range of disclosure and other
obligations. For example, the lender must disclose the total interest charged under the
contract, the annual interest rate and full disclosure of any fees.311 Consumers have the right
to cancel a contract within three days of initial disclosure being made to the consumer.312
Under recent changes, lenders have to comply with lender responsibility principles, which
include making reasonable inquiries to satisfy themselves that borrowers can make
repayments without suffering substantial hardship.313
. Financial Service Providers (Registration and Dispute Resolution) Act 2008—funeral
service providers must be registered as a financial service provider if they offer payment by
credit contract; some forms of pre-paid funerals or funeral insurance; or if the funeral service
310 Crimes Act, s 150.

311 Credit Contracts and Consumer Finance Act 2003, s 17.
312 Section 27.
313 Section 9C.
provider gives financial advice.314 Such funeral service providers must also belong to a dispute
resolution scheme.315
. Financial Advisers Act 2008—funeral service providers giving financial advice including
investment planning or advice about acquiring financial products, such as funeral insurance,
may need to be authorised to do so by the Financial Markets Authority, depending on
exactly what services they were offering.316 This Act provides a range of obligations for these
circumstances, such as acting with due care and diligence and not misleading or deceiving
the client. There are also disclosure obligations about the product or advice; how the adviser
is being paid; and whether the adviser has criminal convictions.317
. Disputes Tribunal Act 1988—financial disputes with a funeral service provider up to the
amount of $15,000 may be dealt with by the Disputes Tribunal under this Act.
. Commerce Act 1986—this Act prevents funeral service providers from engaging in certain
behaviour that may substantially lessen competition in the funeral service market. This
may have a particular impact on funeral service providers in regions where there are few
competitors.
RECENT AND EMERGING TRENDS IN THE FUNERAL INDUSTRY
16.41 The funeral industry has changed significantly over the past 100 years, and that change
continues. Through our consultation, we have noted a number of significant recent and
emerging trends in this industry that are relevant to our consideration as to whether the current
regulatory environment is adequate.
Increasing direct involvement by the family

16.42 Having moved during the last century from providing a basic service to a comprehensive
service, funeral directors are now noting an increasing desire by bereaved families to have
greater direct involvement in preparing the funeral or even preparing the body. This may
include washing or dressing the body, preparing the casket, digging the plot or lowering the
body into the ground.
16.43 The desire for more direct involvement can be motivated by religious and cultural practices or
by cost. Some ethnic and religious groups, such as Jewish and Muslim groups, prefer to prepare
a body for burial themselves. Some families are becoming more selective in choosing which parts
of professional funeral services they wish to pay for. For example, some families may only wish
to engage a funeral director for the provision of transport and the supply of a coffin.
16.44 Many families that desire greater involvement will still wish to engage a funeral director.
They see value in having the funeral director’s guidance through the processes and decisions
following death. However, there is a small but increasing trend to bypass the services of a
funeral director altogether.
314 Financial Service Providers (Registration and Dispute Resolution) Act 2008, ss 5 and 13–16; Financial Advisers Act 2008, ss 8–12. Some pre-
paid funeral arrangements may not fall under the definition of “financial services” as the client is paying for a funeral service in advance and
is not investing money with the funeral service provider. However, whether this is the case will depend on the actual facts of the situation and
the manner in which the money is taken and held by the funeral director.
315 Financial Service Providers (Registration and Dispute Resolution) Act, s 48.
316 Financial Advisers Act, pt 3.
317 Sections 21–49.

Increasing interest in environmentally friendly options
16.45 Environmental concerns are driving a number of changes in funerals in recent years. You can
now buy eco-coffins or forgo the coffin altogether and replace it with a shroud. Concerns about
the chemicals used in embalming mean that many people are opting to do without embalming
or have less embalming.
16.46 Our survey of local authorities revealed a growing public interest in natural burials. Typically,
this involves the burial of an unembalmed body in a biodegradable casket or shroud in a
relatively shallow plot to promote rapid aerobic decomposition of the body. Usually, the plots
are marked by plants rather than headstones.318 In Issues Paper 34, we reported two surveys
that showed significant support for natural burial.319 A number of local authorities have either
established or are planning to establish natural burial sites in their cemeteries, and our
consultation revealed interest in the establishment of stand-alone natural burial cemeteries.
16.47 Finally, there are a number of alternatives to cremation being promoted in other countries as
a more environmentally friendly option than cremation. For example, resomation reduces a
dead body to a liquid and a white dust by means of alkaline hydrolysis, and cryomation does
something similar using liquid nitrogen. These alternatives are being increasingly accepted in
other countries and may be introduced in New Zealand in the future.320
Changes to the structure of funeral service businesses

16.48 While the funeral sector remains dominated by small to medium-sized owner-operated
businesses, often with close connections to the community, the sector is seeing divergent trends.
There has been an increase in both one or two-person businesses (often with little or no training
and focused on a niche market) and large parent company corporations providing a range of
services through subsidiaries.
16.49 In relation to cremation, with the advent of smaller, cheaper cremators, there has been a
significant increase in the number of crematoria and the private ownership of crematoria. For
every crematorium owned by a local authority, there are now three to four that are privately
owned and operated, usually by funeral directors. Both these trends are likely to have driven
the significant increase in rates of cremation over recent decades.
16.50 In recent years, there has also been entry into the New Zealand funeral service market of
funeral consultants or arrangers who contract with the consumer to provide funeral services
but do not perform any of the services themselves, rather coordinating different funeral service
providers to do so. During our consultation, there was some concern, both within the industry
and among consumers, about the quality of service offered by some of these providers.

319 At 533.
320 See Parrott, above n 157; Funeral Inspirations “Cryomation” (July 2010) <www.funeralinspirations.co.uk/information/Cryomation.html>.
CHAPTER 17: The case for reform
Chapter 17
The case for reform
INTRODUCTION
17.1 Our consultation and research has not revealed evidence of widespread problems or abuses in
the funeral services sector. On the contrary, the majority of those operating within the funeral
sector do so with integrity and to high standards. We are only aware of one reported prosecution
against a funeral director, which occurred in 1984. In that case, a number of charges were laid
for breaching section 150 of the Crimes Act 1961, which relates to offering an indignity to a
body.321
17.2 However, throughout the project, we have heard reports of occasional deficiencies in
professional practice that have resulted in distress being caused to family members. These were
most often caused by unqualified funeral service providers or those offering DIY help. However,
there were also complaints about people who were either qualified or members of an industry
organisation.
17.3 Over this time, there has also been a number of media reports of funeral service providers being
involved in disrespectful practices and also some instances of bodies having been mixed up,
causing distress to families.322
17.4 Our consultation and feedback process also revealed quite a number of instances where
consumers have felt they have been overcharged or have received unexpected charges for
services from a funeral service provider. Again, throughout the duration of this project, there
have been regular stories in the media along these lines.
17.5 This feedback, together with our research, has highlighted two main concerns that we consider
are inadequately addressed under the current regulatory system:
. A lack of regulation over funeral service providers.
. A lack of consumer information about pricing of services.
LACK OF REGULATION OVER FUNERAL SERVICE PROVIDERS
17.6 As we noted in Issues Paper 34, the most important underlying principle informing the law
of burial, cremation and funeral service provision is that of human dignity. Derived from that
principle is a requirement that the body of the deceased person is respected.323 This principle is
reflected in both the idea of a right to a decent burial and in specific duties under tikanga Māori
that the living have to the tūpāpaku, the recently deceased.324 It is also explicitly recognised in
legislation under section 150 of the Crimes Act:
321 R v Young, above n 267. In that case the director was charged pursuant to s 150.
322 These are detailed in our Issues Paper Law Commission, above n 8 at [8.53].
323 Law Commission, above n 8, at 1.18–1.22.
324 Law Commission, above n 8, at [1.18].

Everyone is liable to imprisonment for a term not exceeding 2 years who [...] (b) improperly or indecently
interferes with or offers any indignity to any dead human body or human remains, whether buried or
not.
17.7 The principle of respect for human remains is confirmed in various sections of the Burial and
Cremation Act 1964 (the Act). The two most important provisions are section 51, in which it
is an offence to remove any body or remains of a body from a burial place without a licence
from the Minister of Health, and section 46E, in which bodies must be disposed of within a
reasonable time.
17.8 It was apparent to us during our consultation that respect for the body of the deceased person
is a key principle of the practice of every funeral director we have met. However, it was also
apparent that occasional problems arise due to lack of knowledge or lack of experience. Also,
it is likely that, when problems arise, they go largely undetected because most of these services
occur out of sight of the public or the consumer.
17.9 Examples of inappropriate treatment of a deceased body could include:
. inappropriate or disrespectful transportation, handling or storage of the body by a funeral
director;
. incomplete or improper embalming resulting in body leakage;
. theft from coffins;
. cremating more than one body at a time (or parts of a body with another body) without the
consent of the family;325
. intermingling of the ashes of different people after cremation;
. storing multiple unidentified bodies in an inappropriate manner;326 or
. indecent acts with a body.
17.10 At the extreme end of the scale, a crematorium could be used to dispose of bodies in order to
cover up criminal wrongdoing. This may be possible through unrecorded firings of the cremator
or, in some older cremator units, two bodies being cremated together but recording only one.
17.11 The legislation currently provides a number of protections against inappropriate treatment of
bodies by funeral service providers, although we conclude that they are insufficient and reform
is needed.
Prerequisites to being allowed to provide funeral services

17.12 As we mentioned earlier, funeral directors must be registered annually, but that is a
straightforward process, and an applicant does not need to provide any evidence of training,
experience or competence.327 Registration does not apply to some people in the industry, such as
cremator operators, embalmers, cemetery managers or sextons, if they are not also “carrying on
the business of funeral directors”.
325 See R v Young, above n 267.

326 Andrea Bolieiro “The ‘Dead Body’ Offence in Canada: How Courts Interpret and Apply Section 182 of the Criminal Code” (2010) 35 Canadian
Law Library Review 125 at 127.
327 Health (Burial) Regulations, reg 4.
Guidance for providers of funeral services

17.13 Disrespectful behaviour may occur without intent but through negligence or lack of training or
experience. Guidance through regulations can help in this regard on the basis that compliance
with the regulations may go some way to avoiding unintentional disrespectful behaviour. For
example, the Health (Burial) Regulations 1946 require that:328
. mortuaries be kept in good repair, clean condition and well ventilated;329
. mortuaries and reception rooms may not be used for other purposes;330
. funeral directors may not keep bodies in any place other than a mortuary or reception
room;331
. bodies must be dealt with in specific ways before a nuisance is created by decomposition;332
and
. no person may remove a dead body from a mortuary except in a coffin or other suitable
receptacle.333
17.14 There is some similar guidance in the Cremation Regulations 1973 in respect of the operation
of crematoria. For example, those regulations require that:334
. crematoria be kept in good working order and in a clean and orderly condition;335
. cremation must not be carried out without a completed application in the prescribed form
and the permission of a medical referee;336
. ashes that are not delivered to the family must be retained by the crematorium manager and
dealt with in accordance with the regulations;337 and
. records must be kept of each cremation.338
17.15 While the guidance provided in these regulations offers some protection against inappropriate
and disrespectful behaviour, it is very limited and does not address deliberately inappropriate
behaviour.
Inspection and other scrutiny

17.16 While local authorities have no specific powers of inspection in respect of funeral director
premises, they do have the power to inspect any premises for the purpose of ascertaining
whether there are any nuisances or conditions likely to be offensive or injurious to health.339
That power could, in theory, be used to find evidence of inappropriate or disrespectful
behaviour in respect of bodies on the basis of it being offensive. However, in reality, this power
will only be used if the local authority receives specific information of offensive behaviour, and
328 Any person who breaches these regulations is liable to a fine of $100: reg 40.
329 Regulation 25.
330 Regulations 28 and 34.
331 Regulation 32.
332 Regulation 35.
334 A breach of these regulations is an offence under section 56(1) of the Burial and Cremation Act and makes the person liable to a fine not
exceeding 500 pounds or a term of imprisonment not exceeding 12 months.
336 Regulations 5(1) and 4(2)
337 Regulation 8.
338 Regulation 9.
339 Health Act 1956, s 23(b).

many forms of that can be hidden from such inspections. We are told that, in practice, these
inspections rarely occur, if ever.
17.17 There are also broad powers in the Cremation Regulations for health officials to inspect
crematoria and cremation records.340 This power suffers similar limitations to the first
inspection power in that it is rarely used, probably because officials will be inclined to wait until
they receive complaints, and disrespectful behaviour may occur without the knowledge of other
people.
17.18 The one funeral facility that is routinely inspected is mortuaries. They are inspected for the
purpose of granting a certificate of fitness.341 Inspection is conducted annually because it is
tied to the annual registration of the funeral service business. In addition, if asked to do so,
embalmers are required to give details to a medical officer of health of the embalming process
carried out. They must also carry out any further treatment of the body that the officer directs.342
This power could be used to rectify any embalming process that was negligently or inadequately
carried out.
Sanctions and offences

17.19 There are a number of offences that can be used to prosecute people in respect of inappropriate
or disrespectful behaviour. At the top of the list is the offence under the Crimes Act of
improperly or indecently interfering with or offering an indignity to any dead human body or
human remains, whether buried or not.343 In Chapter 15, we discussed that obligation together
with other general duties in respect of the disposal of dead bodies. We proposed there that
the new statute should include a new offence of failing to treat a dead human body with
respect. That new offence would capture lower-level disrespectful behaviour that would not be
prosecuted under the Crimes Act provision because it carries a potential term of imprisonment
of two years.
17.20 The Act provides a range of offences including:
. disinterring a body or human remains without licence;344
. procuring or attempting to procure a cremation with the intent to conceal an offence or
impede the prosecution of a person for an offence;345 and
. breaching the Cremation Regulations.346
17.21 Disrespectful or inappropriate treatment of bodies may give the Minister reason to close a
crematorium. This can be done if the crematorium’s management or an employee is convicted
of an offence under the Act in respect of the operation of the crematorium or the local authority
is satisfied that closure is expedient in the interests of health.347
17.22 These offences and sanctions offer very limited protection because, in practice, they are rarely
used and only for the most serious of behaviour.
340 Cremation Regulations, regs 3(6) and 9(3).

342 Regulation 29.
345 Section 56(3).
346 Section 56(1).
Submissions
17.23 In Issues Paper 34, we asked a number of questions designed to elicit whether submitters
thought that the current regulatory scheme was sufficient. In particular, we asked whether
funeral directors should be required to:348
. disclose their qualifications or affiliation to an industry body;
. demonstrate that they understand legislative requirements for handling human remains; and
. be subject to a code of conduct and complaints mechanism.
17.24 The overwhelming majority of submissions from individuals, community organisations, central
government and local authorities thought that funeral directors should be required to
demonstrate an understanding of the law relating to handling human remains. In fact, the
public were often surprised to learn that funeral service providers did not currently need
to be qualified and were not regulated. It was acknowledged that, although problems in the
funeral sector were relatively rare and the standards normally high, the public expect that there
will be appropriate safeguards and regulatory protections. Some submitters thought this could
be provided by licensing funeral directors. A significant number of submitters suggested that
providers should be required to have appropriate qualifications. A number thought it important
that funeral service providers should be assessed for their cultural understanding, which could
be achieved through the appropriate qualifications.
17.25 Most submissions from funeral directors thought they could demonstrate the required skills
through compulsory qualifications and affiliation to an industry body rather than by licensing.
One funeral service provider said it was too late to ask if the person was qualified once a
funeral service provider arrived at your door. Therefore, they said the best protection would be
compulsory qualification and compulsory industry body membership. This was supported by
many in the funeral sector.
17.26 The Funeral Directors Association of New Zealand (FDANZ) and New Zealand Embalmers
Association (NZEA) favoured self-regulation over a licensing option. New Zealand
Independent Funeral Homes (NZIFH) proposed an industry structure loosely based on the Real
Estate (Licensing) Regulations 2009. Under that structure, all employees would be required to
be qualified to a certain level or under the oversight of a more qualified person.
17.27 Most submitters (including funeral service providers) supported a mandatory code of conduct
and complaints mechanism, although those outside the funeral sector thought this should be
independent of the funeral sector. Several submitters from community organisations and local
government thought there should be an industry ombudsman. Submissions from funeral service
providers were divided fairly equally between whether the complaints body should be an
existing industry body or an outside body. Some were quite clear that FDANZ was not the right
body, whereas others believed it was.
17.28 Consumer New Zealand commented in its submission:
In addition to any licensing regime, our view is that consumers need access to an independent
complaints process. While we agree that funeral services are unlike other services in that there
may be little scope to “put things right”, an avenue for redress is essential for effective consumer
protection. In our experience, one of the reasons consumers are often reluctant to complain is the
lack of effective avenues to pursue a complaint. They are often uncomfortable about approaching the
provider directly. They may also be reluctant to complain to an industry association, which may not

be seen as independent or impartial. Further, not all providers belong to an industry body. Of the
options presented in the issues paper, our preference would be for complaints to be dealt with by an
independent complaints body. The Electricity and Gas Complaints Authority model may be a useful
model to consider in respect of the funeral industry.
17.29 The New Zealand Law Society submitted:

The main issue from a health law perspective is ensuring public health and safety and ensuring the
provision of services that respect the dignity of the deceased and their families. This can be addressed
through a licensing regime as noted above... The code of conduct could be voluntary if the licensing
regime were in place. A complaints mechanism should be an integral part of the licensing regime.
17.30 In Issues Paper 34, we also sought feedback on whether there should be stronger regulatory
controls over the operation of crematoria, including the handling of human ashes and whether
those who operate crematoria should be licensed.349
17.31 Submissions were strongly in favour of licensing for cremator operators.350 This support was
based on the need for public assurance and accountability, respect for the deceased and ensuring
that criminal conduct does not occur. The Law Society responded:
A licensing regime for those who operate crematoria may be preferable to an inspection and audit
regime. It could involve education and training, and be aligned with the licensing of funeral services
providers. An inspection regime is less likely to be able to monitor all eventualities, whereas licensing
may give the public confidence that operators/providers are to some extent self-monitoring, having
been background checked, trained and regulated to operate crematoria and provide funeral services
with a level of professionalism linked to the licensing regime.... A licensing regime should include
provision for review, suspension and cancellation of licences.
17.32 A significant majority of the funeral sector, including FDANZ, were in support of licensing for
cremator operators (in contrast to licensing for funeral directors) in order to ensure standards
were kept high with the public being protected and the deceased being respected. However,
there was a concern about local authorities fulfilling any regulatory role since local authorities
were perceived to have a conflict of interest, given that some of them operate their own
crematoria.
17.33 Local authorities, although largely in support of licensing cremator operators, did not wish
to be the ones to operate the regulatory system, due to resource concerns. Local Government
New Zealand argued this added a completely new duty and process to local authorities’
responsibilities and submitted that licensing would need further consideration, clarification and
discussion with all parties.
17.34 As regards stricter regulatory controls over crematoria, 103 submitters out of the 125 who
answered this question were in favour of stricter controls. The Ministry of Health was in
support due to:
[T]he proliferation of non-Council operated crematoria. Officials are receiving small, but increasing
numbers of complaints about crematoria including anecdotal reports and allegations of visible smoke
emitted, substandard coffins, re-use of coffins without clients’ permission, co-mingling of ash, ash not
being appropriately identified, deceased effects being stolen, animals being cremated.
17.35 It considered that more explicit controls would help reassure the public of the standards that are
expected and enable complaints to be investigated and enforcement action taken if necessary.

350 139 submitters out of 143 who answered the question responded positively.
17.36 However, the New Zealand Law Society cautioned against excessive regulation and suggested
that it must be proportionate to the risks. It did, however, acknowledge that some regulation
may be needed to foster public confidence, recognising that it is difficult for people to raise or
identify problems involving crematoria.
Conclusion
17.37 We consider that the funeral services sector has particular features that result in a public
expectation that high standards will always be maintained. People entrust funeral service
providers with the care of a very precious thing—the body of their deceased family member or
friend. In most cases, there is a lot of spiritual and emotional sentiment attached to the processes
of disposing of the body.
17.38 If things do go wrong, the harm suffered cannot easily be put right. A funeral service cannot
be re-run, and distressing experiences cannot be reversed. Neither is compensation a sufficient
response. As we noted in Issues Paper 34:351
Existing consumer protection law rests on the premise that poor service is occasionally inevitable but
can be remedied. This is not an accurate assumption for the funeral sector. Poor service is likely to cause
significant emotional distress, and there is very little scope for it to be corrected. While reduced fees
may go some way to ameliorating distress occasioned by poor service, it is clearly not likely to be an
adequate substitute for receiving good service at the outset.
17.39 Work undertaken to prepare the body for the funeral usually occurs behind closed doors,
which makes it difficult to detect disrespectful or inappropriate behaviour. For this reason, it is
important that the public feel they can trust that funeral service providers will treat deceased
bodies with due care and respect.
17.40 It was clear from our consultation and the submissions received during the course of this project
that the general public inaccurately believe that funeral service providers must currently be
qualified or regulated. That is not the case, and we have concluded that the current legislative
protections provide very limited assurance of high standards of practice in this industry.
17.41 While we have not found low standards of practice to be prevalent in this industry, we have
found that the public expects the legislation to provide assurances of high standards, and that
is not currently the case. The current inaccurate belief that the system already provides that
assurance adds to the vulnerability of consumers because it may make them less cautious
about who they engage or less likely to check and compare the experience and qualifications of
different providers.
LACK OF TRANSPARENCY IN FUNERAL SERVICE PRICING
17.42 During our consultation, the greatest number of complaints we heard from the public about
funeral directors related to their methods of communicating the costs of funeral services. Many
funeral directors do not advertise funeral prices on their websites or in advertising material but
rather will advise on costs after meeting with a client to discuss their needs. Some will provide
a quote, but many provide an estimate.
17.43 Those funeral directors who advertise pricing on their websites or in other promotional
material usually provide the price for various funeral packages. The individual components of
these packages are described but not the price of each individual component. Within an estimate

or a quote, some funeral directors will provide a breakdown of the costs of each component of
the funeral service offered, but many only partially do so or do not do so at all.
17.44 Most funeral directors incorporate a significant portion of their charges into a generic service
fee or professional services charge. This usually encapsulates things such as the time spent by
the funeral director and other staff collecting and transporting the deceased; meeting with the
family to discuss the funeral service; arranging and attending at the funeral service; arranging
the death notice; and completing and registering documentation for the Registrar-General
of Births, Deaths and Marriages. It also includes overheads such as vehicles, buildings and
equipment and the fact that funeral directors are on call 24 hours a day.
17.45 The complaints we heard about the lack of specification of component prices included that:
. it is not always clear exactly what is included in the cost of a funeral and therefore there can
be different expectations as to what is included and what is an additional cost;
. it is hard to compare providers before engaging a funeral director; and
. it is difficult to negotiate to have only some of the elements of a package.
17.46 Many consumers are very unhappy with the generic “professional service fee” commonly
charged by funeral directors. A number of people believed that extra charges or unwanted
work (for example, embalming of the body when this was not requested) were hidden in
this fee. Instances have been cited to us of extra costs being included in the professional
services fee without itemisation or approval, including in a submission from the Citizens Advice
Bureau. One example mentioned was of a funeral that cost almost double the estimated price. It
transpired that the cost of employees serving the catered food was the source of the extra cost.
However, the funeral director had not informed the client of this cost beforehand and nor was
it itemised in the invoice.
17.47 Another common complaint was that sometimes funeral service providers were charging a
mark-up on disbursements (goods or services provided by a third party and then claimed back
from the consumer) without disclosing that they were doing so. Some consumers felt that this
practice was unfair.
17.48 Through our consultation, we tried to gauge the extent of this problem. We concluded that,
while the number of reported problems with funeral sector pricing is low, they were still
significant and are likely to be under reported. Consumer New Zealand advised that it receives
about one complaint a month from its membership regarding funeral directors, with complaints
generally related to costs and invoicing.352 The Citizens Advice Bureau estimates that
approximately one or two complaints a month relate specifically to funeral directors. Most of
these complaints are related to costs. Some community law centres told us they have sporadic
cases relating to funeral directors’ costs, but most cases concerned problems with paying funeral
invoices.
17.49 These groups indicated that the number of known cases probably did not reflect the extent
of the problem because consumers reported that it was difficult to complain when they were
grieving. It is also likely that the relatively low levels of reporting could be due to the absence
of a comprehensive and accessible complaints process. We note that FDANZ does not deal with
cost complaints as part of its internal disputes process. This leaves the Disputes Tribunal as the
only forum for resolving complaints of a cost nature. The Ministry of Justice does not record
whether complaints filed with the Disputes Tribunal relate to funeral services.
352 Consumer NZ membership comprises over 80,000 people: Consumer NZ “Learn more” Consumer <www.consumer.org.nz/general/learn-
more-2>.
17.50 Currently there is no legislation specifically regulating contracts for funeral services. Therefore,
the price the consumer pays for a funeral is governed by general contract law and other
generic consumer protection statutes as we described above, such as prohibitions on providing
misleading information or engaging in anticompetitive behaviour.
Submissions
17.51 In Issues Paper 34 we asked whether funeral service providers should be required to proactively
disclose the costs of different components of their services.353 Apart from those in the funeral
sector, the overwhelming majority of submitters were in favour of component price disclosure.
They cited reasons of transparency, consumer options (being able to pick and choose the
services required) and consumer protection. Many submitters wanted funeral service providers
to disclose which parts of a funeral service package were required by law and which were not
so that they had more information to inform a choice to have only some component parts of a
funeral service.
17.52 Of the 39 submissions from the funeral sector to this question, the responses were equally
divided for and against disclosure of prices for the components of a funeral. Many interpreted
the question to mean that they would need to provide a fixed quote, which they believed would
be too difficult since each funeral is individualised and is specifically based on what the family
wants. Even those who were in favour of disclosure noted that people changed their minds,
often with little notice, and it was therefore difficult to give a fixed cost. Most funeral service
providers in the industry, including the organisations NZIFH, FDANZ and NZEA, suggested
instead that a firm estimate should be given to people once the funeral service provider had met
with the family and become aware of what they wanted. Most funeral sector submitters said
they already did this.
Conclusion
17.53 Currently, the lack of legislation concerning commercial aspects of the funeral industry
indicates an assumption that consumers in this industry will have sufficient information and
bargaining power to contract for the services they want at a fair price. However, we have
concluded that this market has some unique characteristics that make consumers particularly
vulnerable. That vulnerability means that the balance of power and information is tilted away
from the consumer and warrants some form of legislative control.
17.54 Consumers of funeral services may be particularly vulnerable for the following reasons:
. Emotional distress—obviously consumers of funeral services are recently bereaved. Grief
makes it particularly difficult to research funeral options, to ask questions, to make informed
decisions and to complain if necessary. Also, it is sometimes considered to be culturally
inappropriate to discuss costs at a time of death.
. Time pressure—this is particularly a problem when the death was unexpected. In New
Zealand, most funerals occur within a few days of the death.
353 Law Commission, above n 8, at 173, q 11.

. Expense—FDANZ estimated that the average cost of a funeral was over $8,000. American
research indicates that funeral costs are the third most expensive consumer purchase (after
the home and the car).354 Funeral costs have also been cited as a reason that some families
seek credit from finance companies.355
. Inexperience—most people will only arrange one or two funerals during their lifetime.
Generally, people lack an understanding of what the funeral director’s role is and what
must legally occur when someone has died. Consumers rely on funeral directors to provide
information about this and about the conduct of the funeral more generally.
. Lack of choice—New Zealand’s geography and population distribution mean that, in some
smaller towns and in rural areas, there is often only one funeral service provider. This results
in consumers in these areas being unable to shop around between providers.
17.55 Research commissioned by the Office of Fair Trading in the United Kingdom concluded that
buying a funeral is a classic “distress purchase”.356 Jessica Mitford, a United States author, calls
it an impulse purchase due to necessity.357 We agree with these researchers that consumers of
funeral services are different to those in other markets and therefore need specific protections.358
354 Mark Lino “The $3,800 Funeral” American Demographics (New York, July 1990) as cited in Terrance G Gabel, Phylis Mansfield and Kevin
Westbrook “The Disposal of Consumers: an Exploratory Analysis of Death-Related Consumption by Terrance G Gabel, Phylis Mansfield,
and Kevin Westbrook” (1996) 23 Advances in Consumer Research 361. “Direct disposal,” which typically means a cremation without any
additional services, may be available in some areas for $2,000 to $3,000. A Work and Income New Zealand funeral grant of about $1,900 is
sometimes available. In 2011/12, the grant was provided in respect of one in every 5.5 deaths.
355 Expert Advisory Group on Solutions to Child Poverty Problem Debt and Poverty (Children’s Commissioner, Working Paper no 13, August 2012)
at [22].
356 Office of Fair Trading Funerals: A report of the OFT inquiry into the funerals industry (Government of the United Kingdom, OFT346, July 2001)
at 43 and 50. Research conducted by the International Institute of Health and Ageing, University of Bristol.
357 Jessica Mitford “The Undertaker’s Racket” The Atlantic (online ed, Washington (DC), June 1963).
358 Jessica Mitford The American Way of Death Revisited (Vintage, New York, 2000) as cited in Victorian Government National Competition Policy
Review of the Cemeteries Act 1958 (31 December 2000) at 11; Office of Fair Trading, above n 356; and Family and Community Development
Committee Inquiry into Regulation of the Funeral Industry (Parliament of Victoria, Parliamentary Paper 175, November 2005).
CHAPTER 18: Recommendations for reform
Chapter 18
Recommendations for reform
INTRODUCTION
18.1 We have concluded above that there is a need for legislative reform to serve the two purposes
of:
. providing assurance of a high standard of practice by people providing funeral services; and
. providing transparency in the pricing of funeral services.
18.2 We have considered what form this new regulation should take. The Policy Framework for
Occupational Regulation endorsed by Cabinet in 1999 states that legislative intervention in an
industry could be justified when “incompetent service by a member of an occupational group
could result in significant harm to the consumer or a third party”.359 The potential harm should
be significant because otherwise the compliance costs of intervening may outweigh the harm
done. A “significant harm” may be either a significant harm to one person or a moderate harm
to a large number. If the harm is irreversible, it is more likely to justify intervention.
18.3 We consider that some low-level regulation directed at the funeral industry is justified given
the importance of funeral services and the need to promote high standards in the industry.
There is a risk of significant harm if things go wrong in this industry, due to the large financial
cost of funerals and the emotional and spiritual importance given to funeral arrangements
across all sectors of New Zealand society. That harm is compounded by the fact that any
emotional distress cannot be easily rectified or financially compensated. In addition, consumers
are uniquely vulnerable, and common industry practices make it difficult for them to negotiate
for goods and services.
18.4 While intervention in the industry may be justified, the costs of compliance and administration
of any new regulatory regime should be kept as low as possible. This is not an industry plagued
by problems that justify heavy-handed intervention. Rather, it is an industry in which there are
vulnerable consumers who deserve robust protection.
18.5 We consider that the problems that exist in the sector are not so severe that a completely
new regulatory regime is required, such as the licensing systems found in the Lawyers and
Conveyancers Act 2006 or the Health Practitioners Competence Assurance Act 2003. Such
high-end occupational regulatory reforms require significant investment and are not justified
in this industry. Instead, an enhancement of the existing protections is a more appropriate
response. This should provide greater public assurance about the delivery of funeral services
and provide consumers with more information to strengthen their ability to negotiate for
funeral services. Any recommendations should not impose significant regulatory costs on the
sector.
359 Cabinet Office Circular “Policy Framework for Occupational Regulation” (8 June 1999) CO 99/6 at [6].

18.6 In this chapter, we outline two main proposals for reform. The first set of proposals relates
to improvements to the registration system, including the provision of clear statutory duties.
The second set of proposals relates to the mandatory disclosure of component prices of services
provided by the funeral sector.
18.7 The principal objectives of reform are to ensure that:
. people operating in this industry meet their obligations; and
. consumers have sufficient information to negotiate effectively with service providers in the
industry.
ENHANCING THE REGISTRATION SYSTEM
18.8 Our first proposal is for an enhanced registration process with clear prerequisite conditions to
registration and very limited discretion required of the registration authority. The registration
system should be administered nationally rather than regionally as it is currently. It should
apply to a slightly wider group of people than just funeral directors (to better capture people
who may pose a risk of inappropriate or disrespectful treatment of a deceased body) but should
not apply to people who provide funeral services under the supervision of a registered person.
Prerequisite conditions to registration

18.9 While currently there are no prerequisites to registration, we recommend that a new statute
introduces a simple system of prerequisite conditions to ensure that unsuitable people are not
operating in the industry. The legislative conditions to operating in this industry should be at
the lower end of options for occupational regulation, namely the:
. absence of certain criminal convictions;
. absence of other disqualifying circumstances; and
. holding a relevant qualification or passing an examination demonstrating requisite
knowledge.
18.10 In addition to being prerequisite conditions to registration, if either of the first two conditions
cease to apply after registration, the registration authority should have the power to cancel
the registration. There should be a natural justice process before any cancellation under which
notice of the reasons for the proposed cancellation are provided to the registered person together
with an adequate opportunity to make submissions. There should be a right to appeal any
registration decision to the District Court. We suggest that rights of appeal from the District
Court be on questions of law only.
18.11 We discuss each of the prerequisite conditions in turn.
Absence of certain criminal convictions

18.12 We have considered the types of offences that should prevent a person from being registered.
These offences should be specified or described in the new statute. We have kept in mind
the objective of ensuring that people entering the funeral service industry are those who
have integrity and are honest, trustworthy, non-violent and not inclined to take advantage of
vulnerable people.
18.13 We have considered the variety of ways in which disqualifying convictions are dealt with in
other statutory registration and licensing regimes, for example:
. specific offences can be listed;360
. offences can be described by a category (for example, “serious criminal activity” or “a crime
involving dishonesty”);361
. offences can be limited by their maximum penalty;362 or
. convictions can be limited in time, for example, only convictions within the previous three
years.363
18.14 In addition, some statutes provide an overriding discretion in the registration authority to
decide that a particular conviction does not present an undue risk in the industry.364 Others
provide no discretion.365 An analysis of these regimes shows that regimes with a broad
overriding discretion tend to also have broader descriptions of relevant convictions. This
method tends to be used when there is a broader range of relevant convictions. Specific lists of
relevant offences with no discretion in the registration authority are methods used when there
is a very confined set of relevant offences.
18.15 Keeping in mind that only relatively low-level intervention is justified in the funeral industry,
we consider both that the list of relevant offences should be tightly confined and there should
not be an overriding discretion. Such discretion is more appropriate for a full licensing regime.
18.16 The specific relevant offences should be:
. an offence under the Burial and Cremation Act 1964 (the Act) or the new statute;
. section 150 of the Crimes Act 1961—neglecting to perform a duty imposed by law relating to
the burial or cremation of a dead human body or human remains or improperly or indecently
interfering with or offering any indignity to a dead human body or human remains;
. crimes involving dishonesty (as defined in the Crimes Act);366 and
. an offence under Part 1 (relating to unfair conduct) or subparts 1 or 2 of Part 4 (relating to
layby sales and uninvited direct sales) of the Fair Trading Act 1986.
18.17 A conviction under the Crimes Act for misconduct in respect of human remains is an offence
so inherently tied to the provision of funeral services that we consider there should be no time
limit on previous offending. However, a time limit is appropriate in respect of the offences
involving dishonesty and under the Fair Trading Act because those are offences that may have
occurred in very different circumstances and may be less relevant when significant time has
passed. We consider that 10 years would be an appropriate timeframe for those convictions.
18.18 In addition, there is a need to capture other types of serious offending, particularly violent
offending. This is best achieved by reference to the penalty that was imposed on the applicant.
360 Auctioneers Act 2013, s 6.

361 See, for example, the assessment of managers under the provisions for the registration of private schools in the Education Act 1989, ss 2, 35A,
35C and 35G and the Immigration Advisers Licensing Act 2007, s 16.
362 For example, the Immigration Advisers Licensing Act, s 16, includes offences resulting in a term of imprisonment.
363 Under the Health Practitioners Competence Assurance Act 2003, s 16, a person must not be registered as a health practitioner if he or she has
been convicted of an offence punishable by imprisonment for a term of three months or longer and does not satisfy the registering authority
that the offence does not reflect adversely on his or her fitness to practise. A similar provision is found in the Veterinarians Act 2005, s 9.
364 See, for example, the broad discretion in the registration of lawyers in Lawyers and Conveyancers Act 2006, ss 49 and 55(1)(c).
365 See Real Estate Agents Act 2008, s 37 and Auctioneers Act, s 6.
366 Section 2.

The harsher the penalty imposed, the longer the timeframe in which that offending can be taken
to still pose a risk in the industry. Consequently, we propose that disqualifying convictions
should also include:
. convictions resulting in the imposition of a term of imprisonment of three years or more; and
. convictions within the previous five years resulting in the imposition of a term of
18.19 The provisions defining disqualifying convictions should be subject to the Criminal Records
(Clean Slate) Act 2004 (the Clean Slate Act). Under that legislation, a person does not have
to reveal their convictions (and government departments must not reveal convictions) if the
person:
. has never been convicted of a specified offence (generally referring to sexual offences);
. has not had any convictions in the last seven years;
. has never been sentenced to a term of imprisonment nor alternatively been given a mental
health order instead of a sentence;
. has paid all fines, reparations and compensation; and
. has not been indefinitely disqualified from driving.
18.20 This legislation means that there will be a small number of individuals who fit these criteria but
who will have older convictions that fall within the offences that would prevent registration.
The Clean Slate Act is a policy choice made by Parliament to give those individuals
opportunities that would not be possible when older convictions must be revealed. We consider
that, for the most part, the operation of that Act would not substantially affect the risk of
unsuitable people operating in the funeral industry.
Absence of other disqualifying conditions

18.21 The second prerequisite for registration should be the absence of other disqualifying conditions.
These are matters that would automatically make a person unfit to provide funeral services.
In determining these disqualifying conditions, we have considered other analogous statutory
licensing and registration regimes. Across those regimes, we have found a fairly consistent set of
circumstances that make a person ineligible for or disqualified from registration that we think
is also applicable to the funeral industry.367 Thus, a person could not be registered if they:
. are under 18 years of age;
. are an undischarged bankrupt;
. have already had their registration cancelled under the Act;
. have been prohibited from being a director, promoter or manager of a company; or
. are subject to a property order under the Protection of Personal and Property Rights Act
1988.
18.22 We consider that all these conditions provide an objective assessment that the person lacks
competence for the time being in the management of money or property. However, we
recommend below that an unregistered person may provide funeral services under the
367 Real Estate Agents Act, s 37; Auctioneers Act, s 6; Motor Vehicle Sales Act 2003, s 24, and Immigration Advisers Licensing Act, s 16. Other
statutory licensing and registration schemes had the same disqualifying conditions.
supervision of a registered person. In theory, that would apply equally to a person who has one
of the disqualifying conditions.
18.23 We also suggest that two further disqualifying conditions should be added on the basis that they
demonstrate objective evidence that the person lacks the requisite level of competence for this
role:
. The person is a person in respect of whom an order has been made appointing a welfare
guardian under the Protection of Personal and Property Rights Act 1988.
. The person is subject to a compulsory treatment order under the Mental Health (Compulsory
Qualifications
18.24 The third prerequisite for registration should be that the applicant must demonstrate the
requisite level of knowledge of:
. the process of treating a body after death, including any health risks involved and how to
deal with these;
. legal obligations and how to fulfil these in practice; and
. different cultural perspectives on how to put these matters into practice.
18.25 This knowledge could be demonstrated by holding a relevant qualification prescribed by

regulations made under the statute. As noted previously, qualifications are currently available
in both funeral directing and embalming. Currently, there is no formal qualification specifically
for operating a cremator, although NZQA-accredited training units in cremator operation are
in development. When the cremation training units become available, they could be included in
regulations.
18.26 However, we have some concern that, because the current qualifications for funeral directing
and embalming require applicants to be employed in the industry already, making those
qualifications compulsory for registration will give some control to existing industry
participants over new participants in the industry. That is an undesirable situation because
it may encourage anti-competitive behaviour and stymie innovation or alternative methods of
providing funeral services.
18.27 The purpose of the qualification prerequisite condition is to ensure that industry participants
have the requisite levels of knowledge (or are operating under the supervision of someone
with that knowledge). One alternative option to demonstrate that knowledge would be to sit
an examination (similar to a person passing the theory test before being permitted to learn to
drive a car). This option would enable people to enter the industry without first having to be
employed by an existing participant.
18.28 We have considered who would be best placed to set this examination. The existing training
provider would have the expertise but also a conflict of interest. Alternatively, the registration
authority could administer the examination, but that would require some expenditure and a
different set of skills than is required merely for the registration process. It may be that the most
effective solution is for the examination to be provided by the existing training provider under
the registration authority’s supervision to ensure that there are adequate protections against the
conflict of interest.
18.29 We also consider that the statute should provide a grandparent provision to recognise those
people who have been working as funeral service providers for a long time and who have

plenty of experience but no formal qualifications. We have been told that there are many older,
long-serving funeral service providers who have learned their vocation on the job and operate
to a fully acceptable standard. The statute should provide that people who have worked as
funeral service providers for five years (full-time equivalent) are deemed to be qualified for
the purposes of registration. Our consultation with industry experts suggests that five years
would be sufficient to ensure an adequate level of experience to mitigate risk and operate
independently.
The registration authority

18.30 At present, territorial local authorities have the responsibility to register funeral directors.
We have considered who the new registration authority should be, given the new purpose of
registration. We have considered whether the function should remain with local authorities or
whether it should become a function of central government. While local authorities are better
placed to determine whether their local service providers are meeting their obligations, some
told us they had concerns that this function went beyond their core functions.
18.31 We have concluded that the registration of funeral service providers should be the function of
central government. A key reason is that this would enable a central register of funeral directors
that could then be easily checked by any person with a concern about a particular provider of
funeral services. It would also enable the administration of a nationally consistent examination
as an alternative to the qualification prerequisite for registration as we outline above. If the
registers were localised, either funeral directors would need to register separately for each area
they operated in or a person would need to check with many local authorities to determine
whether the person was registered. Neither option is satisfactory.
18.32 Other advantages of central government operating the registry include:
. national consistency in the application of the rules;
. overall efficiency—since some local authorities only have a small number of funeral directors
in their region, developing a registration system and acquiring the experience to operate it
would require a significant resource for a limited benefit; and
. avoiding any potential conflict of interest for local authorities that also operate crematoria
and cemeteries.
18.33 The registration authority should be under a statutory obligation to maintain and update a
register of all funeral service providers who apply for and are granted registration as a provider
of funeral services in a particular specialty. The registration body should also have an obligation
to issue certificates upon registration as evidence of the provider’s registration.
18.34 We envisage that the registration function should be carried out by the Department of Internal
Affairs. This would be part of the Department’s responsibilities in their overall administration
of the new statute.
Who must be registered?

18.35 Currently, every person who carries on the business of funeral director must be registered.368
This has been interpreted by most local authorities to mean that the business itself or the
owners of the business must be registered rather than the individuals employed by that
business. We propose that, in order to ensure unsuitable people are not practising in the
industry, the scope of the registration requirement should capture some employees also.
Specifically, as we discuss in more detail below, the statute should require that every person
carrying on the business of providing funeral services must be registered unless they are directly
supervised by a registered person when providing the service.
18.36 The qualifying words “carrying on the business of” is intended to ensure that the requirement
does not capture people who do these services voluntarily or who prepare their own deceased
family members for the funeral.369 We recognise that, in some situations, a person may volunteer
to prepare a body for the funeral and receive a “koha” in return. Whether or not this is captured
within the requirement will depend upon the extent to which that person could be said to be in
the business of providing funeral services.
The scope of “funeral services”

18.37 Currently, the registration requirement captures funeral services that fall within the phrase
“burial and matters incidental thereto”.370 This phrase is vague and will need to be defined more
clearly in the proposed new statute to ensure that all the areas of practice are included where
there is a risk of harm.
18.38 We consider that the registration requirement should capture the services that involve the
possibility of contact with the deceased body. It should include funeral directing, embalming,
burial (cemeteries) and cremation (or alternative method of disposal). It should also capture
those people who are in the business of facilitating or arranging for others to carry out funeral
services or the disposal of the deceased body.
18.39 The definition of funeral services should not include the mere provision of accessories or
equipment required in the provision of funeral services (such as caskets or coffins, urns,
embalming materials, cremation units, headstones or grave markers, memorabilia, flowers or
catering), nor should it include funeral celebrants, ministers of religion or anyone whose role
was limited to planning and conducting a funeral service.
Registration of employees
18.40 We have specifically considered the position of employees within funeral service businesses.
We consider that excluding people who are directly supervised by a registered person from the
registration requirement recognises that the funeral industry operates on the basis that new
employees will work under the supervision of experienced people for a certain period of time
until they gain the necessary experience or qualifications themselves. We consider that the
risks presented by an unregistered employee are properly mitigated if that person is proactively
supervised by a registered person.
18.41 The effect of this exception is that people can enter the funeral services industry and learn
the profession without first having to be registered. New entrants will be able to learn under
supervision. They will then be able to gain professional qualifications and become registered
themselves.
18.42 In theory, it should be possible for the manager of a funeral service business to not be registered
so long as the manager employs a registered person who supervises all unregistered people
providing funeral services, including the unregistered manager.
369 Although people who voluntarily perform funeral services will still be subject to the general duties on every person in respect of the burial or
cremation of bodies. We discussed these duties in Chapter 15.
370 Health (Burial) Regulations, reg 3. See the meaning of “funeral director”.

Renewal of registration
18.43 The new statute should require registration to be renewed periodically. Since the qualification
prerequisite is already established, re-registration would simply require the applicant to confirm
that he or she remains eligible to be registered. That would mean simply confirming that
they have not committed any offences in the intervening period nor have become otherwise
disqualified from being registered. Our preference is for the renewal period to be every three
years. If re-registration was more frequent than this, it would become a purely administrative
exercise as it is unlikely that the applicant’s circumstances would have changed significantly
over the course of the year, whereas his or her circumstances could well have changed over a
two or three-year period.
18.44 The statute should also provide a transition provision that recognises registration under the
existing legislation for five years to enable the new system to be established.
Offence of not being registered

18.45 We think that the potential for a conviction and fine would provide the appropriate level
of incentive to comply with the requirement to be registered, and so the new statute should
provide an offence of carrying on the business of providing funeral services without being
registered or without acting under the direct supervision of a registered person. This should be
a strict liability offence—that is, the prosecution does not have to prove a mens rea element of
the offence (for example, that the person knowingly, recklessly or intentionally did the action).
However, the accused person has a defence if he or she can show total absence of fault on the
balance of probabilities.
18.46 The Legislation Advisory Committee Guidelines state that a strict liability offence may be
appropriate if the offence involves protecting the public from risk-creating activities; the threat
of criminal liability supplies a motive for people in the relevant occupations to take precautions;
and the defendant is best placed to establish absence of fault because the relevant matters are
primarily within the defendant’s knowledge.371 We consider that the requirement for people
providing funeral services to be registered fits these conditions. The purpose of the requirement
is to protect the public from risky practices, and funeral service providers are likely to be
motivated by the threat of criminal liability.
18.47 A defendant should be able to avoid conviction for the offence if he or she can prove that
providing the funeral services without being registered (and without supervision by a registered
person) was due to the act or omission of another person or some other cause outside the
defendant’s control and that the defendant took all reasonable steps to avoid the commission of
the offence. These matters of defence are all things that are particularly within the knowledge of
the defendant. For example, an unregistered employee of a funeral service business may be able
to prove that the person supervising him or her is normally registered, but that person’s failure
to renew the registration is not something that the employee could or should have known.
18.48 The statute should also provide other offences to support the registration system, namely:
. supplying false or misleading information for the purpose of an application for registration;
. holding out that any person (including himself or herself) is registered while not being
registered; and
. failing to deliver the certificate of registration to the registration authority after receiving
notice that it has been cancelled.
371 Legislation Advisory Committee Legislation Advisory Committee Guidelines (Ministry of Justice, 2001) at [12.2.3].
18.49 Finally, the statute should provide the registration authority powers to investigate and
prosecute any breach of the registration requirements, including fraudulent declarations and
practising without registration.
RECOMMENDATIONS
R81 The statute should require that no person may carry on the business of providing funeral
services unless that person is registered or is acting under the direct supervision of a
registered person.
R82 Registration should be a function of central government.
R83 An applicant for registration must be registered if they pay the prescribed fee and
demonstrate:
. the absence of convictions for offences described at R84;
. the absence of disqualifying conditions described at R85; and
. that the person holds the qualification required by regulations made under the statute to
be held for the relevant type of funeral service or passes an approved examination.
R84 The criminal convictions that should preclude a person from registration are:
. a conviction for an offence under the Burial and Cremation Act 1964 or the new statute;
. a conviction for an offence against section 150 of the Crimes Act 1961;
. a conviction for dishonesty (as defined in the Crimes Act 1961) within the previous 10
years;
. a conviction for an offence under Part 1 (relating to unfair conduct) or subparts 1 or 2
of Part 4 (relating to layby sales and uninvited direct sales) of the Fair Trading Act 1986
within the previous 10 years;
. a conviction resulting in the imposition of a term of imprisonment of three years or more;
or
R85 The conditions that would disqualify a person from registration should be that the person:
. is under 18 years of age;
. is an undischarged bankrupt;
. has already had their licence cancelled under the Burial and Cremation Act 1964 or the
new statute;
. has been prohibited from being a director, promoter or manager of a company;
. is subject to a property order under the Protection of Personal and Property Rights Act
1988;
. is a person in respect of whom a personal order has been made under the Protection of
Personal and Property Rights Act 1988; or
. is subject to a compulsory treatment order under the Mental Health (Compulsory

R86 The statute should provide that a person is deemed to hold the relevant qualification if that
person has been providing the relevant funeral service for a period of five years prior to the
application for registration.
R87 Registration should be renewed every three years.
R88 The registration authority should have the power to investigate and prosecute any breach of
the registration requirements and to cancel the registration of a person if it is satisfied that
one of the conditions for registration ceases to exist.
R89 A person may appeal any decision of the registration authority to the District Court. Any
appeal from such a decision of the District Court should be on questions of law only.
R90 The statute should provide that carrying on business as a funeral director in breach of the
requirement in R81 is an offence.
DUTIES ON PROVIDERS OF FUNERAL SERVICES
18.50 In Chapter 15 on burial and cremation, we proposed an updated set of obligations in respect of
the disposal of bodies, such as an obligation to treat dead bodies with respect. Those obligations
would apply to the public generally but will be particularly relevant to people providing funeral
services.
18.51 In this section, we describe a number of obligations that should fall specifically on the managers
of funeral service businesses. It is appropriate that the managers of funeral businesses are
responsible for these duties because they depend upon strong business processes that an
individual employee may have limited ability to control. If these duties are breached, we think
it should be the owners or managers or the business itself that is liable.
Record keeping
18.52 Currently, all burials within any type of cemetery or burial ground must be registered with the
local authority.372 There is also a duty on managers of crematoria to register all cremations.373
Burial registers must be open to public inspection, and cremation registers must be available for
official inspection. However, there is no legislative obligation on funeral directors, embalmers
or any other funeral service providers to keep records of the handling and disposal of human
bodies.
18.53 We propose that the statute should require that every manager of a funeral service business
must keep records in respect of every human dead body in its custody. Those records should
include at a minimum:
. the identity of the body;
. the nature of the funeral services provided;
. the person or entity from whom custody of the body was taken;
. any person or entity to whom custody of the body is transferred;

. when, where and how disposal of the body occurred;

. the person authorising funeral services; and
. any specific consents given (for example, if more than one body is disposed of in the same
casket).
18.54 In addition, the statute should require that every manager of a funeral service business must
ensure that the identity of a body is maintained while it is in the custody of that business. This
will generally involve the development of sound processes and protocols for maintaining the
identity of bodies.
18.55 Specific processes or procedures as to how to comply with these obligations (and that many
funeral service providers will already be using) could be set out in regulations, including:
. creating a nameplate for the coffin in which the deceased is placed immediately after it
arrives at the premises after being collected;
. requiring the embalmer to place an identity bracelet on a body removed from a coffin until it
is replaced in the coffin;
. removing the coffin nameplate when the body is placed in the cremator unit and placing it
with the paperwork regarding the application for cremation; and
. ensuring the nameplate and documentation follows the physical remains as they are reduced
to ashes for storage or disposal.
Supervision of unregistered employees

18.56 We have proposed above that every person carrying on the business of providing funeral
services must be registered unless that person is supervised by a registered person. The statute
should provide that owners and managers of funeral service businesses must ensure that
unregistered employees are directly supervised and are not left in sole charge.
Custody and disposal of ashes

18.57 Currently, the Cremation Regulations 1973 (the Regulations) provide some very specific
instructions for cremator operators as to the retention and disposal of ashes. While in our view
the level of prescription is unnecessary, some legislative provision is required. The common law
is clear that there are no property rights in a human body. Whether or not that rule extends to
the ashes from cremation of a body, we consider the statute should provide some clear guidance
about custody and disposal of ashes after cremation.
18.58 We have been advised by funeral directors that they often hold ashes for many years before
family members claim them. Some are never claimed. The Regulations currently provide that
the crematorium manager may deliver the ashes to the person who applied for cremation, retain
them or decently inter them. If the ashes have been temporarily left with the crematorium and
are not collected within a reasonable time, they may be interred after giving a fortnight’s notice
by registered letter to the person who applied for cremation. If a different person applies for
custody of the ashes, the crematorium must satisfy itself of the propriety of any delivery of ashes
and act accordingly.374

18.59 Unclaimed ashes can become a significant problem for some crematoria.375 Current practice
appears to be that, from time to time, funeral directors advertise that they will dispose of the
ashes if they are not claimed. The disposal typically consists of an interment at a cemetery or
scattering in a suitable setting such as a public garden.
18.60 In Part 4 we describe a proposed framework for making decisions after death about the body of
the deceased person. In light of that framework, we consider that the new statute should contain
specific provisions about custody and disposal of ashes that are consistent with that proposal.
Specifically, it should state that:
. if a deceased’s representative has been appointed by the deceased person, that person has the
right to custody of the ashes after the body has been cremated and to decide how they will be
dealt with; and
. if a deceased’s representative has not been appointed, the family (as is defined in Part 4) has
the right to custody of the ashes.
18.61 In Chapter 22 we also recommend that funeral service providers should be protected from
civil or criminal liability for acting on the instructions of the person who they have reasonable
grounds to believe has authority to make decisions in respect of the deceased body. That
protection should extend to transferring the custody of ashes. If there is a dispute over who has
authority to take custody of the ashes, the cremator operator should retain those ashes until the
dispute is resolved.
18.62 We also consider that the statute should provide clear guidance as to how long a cremator
operator must retain unclaimed or disputed ashes before disposing of them. The Regulations
currently provide a power to dispose of them after “a reasonable time”.376 A new statute should
state a time period to provide clarity on this issue. After consultation, we consider that a
cremator operator should be required to hold unclaimed or disputed ashes for 10 years. It
is apparently not uncommon for family members to “remember” about the ashes and make
inquiries about their whereabouts many years after the cremation. After 10 years have elapsed,
notice should be sent to the last known address of the applicant for cremation that the ashes will
be disposed of if they remain unclaimed six months later. If the ashes remain unclaimed after
that time, the cremator operator may inter or scatter the ashes in an appropriate location.
Offence of breaching management obligations

18.63 We consider that a conviction and fine are appropriate enforcement mechanisms for a breach
of these management obligations. Due to the nature of the offences, a prosecutor should have
to prove that the defendant knowingly breached an obligation. This offence is not suitable for
strict liability because there are a broad range of circumstances in which the obligation could be
breached, so there is a more nuanced picture of culpability.
Inspection
18.64 In Chapter 17 and earlier, we described the various statutory powers of inspection of
cemeteries, crematoria and other facilities where funeral services are provided. We also noted
that, despite these statutory powers, such inspections occur rarely or, in some cases, not at all.
Consequently, we have considered whether the new statute should provide an obligation of
inspection, and if so, on whom.
375 Anna Leask “Funeral firm to bury unclaimed ashes” New Zealand Herald (7 March 2014) <www.nzherald.co.nz/nz/news/
article.cfm?c_id=1&objectid=11215340>.
18.65 It is clear that, despite recommending that the new registration system should be a function of
central government, a centralised system of inspection is not likely to be effective, given the lack
of local knowledge. Local authorities are better placed to conduct inspections of facilities for the
provision of funeral services because they are local, are likely to receive anecdotal reports of
problems and are likely to understand the local operating conditions.
18.66 However, we do not think that local authorities should be under any specific obligations to
regularly inspect these facilities to ensure compliance with legislative requirements. Such a
function would be onerous. In order to be effective, it would require the development of
expertise in the provision of funeral services that would be beyond the ability of many local
authorities to maintain. This cannot be justified given the low level of problems encountered in
this industry.
18.67 Therefore, we propose that the statute provides a power in (rather than a duty on) local or
national officials to inspect facilities in order to determine whether the providers of funeral
services are complying with their legislative obligations. The power to inspect should include a
power to seize records. We expect that the power would be utilised only occasionally, usually
when officials receive information that gives them significant cause for concern. However, this
power would enable a proactive inspection if the local authority considered that was required.
RECOMMENDATIONS
R91 The statute should provide that every owner or manager of a funeral service business is
under a duty to ensure that:
. records are kept in respect of every human dead body in its custody;
. unclaimed or disputed ashes are held for at least 10 years.
R92 A funeral service business should have a power to inter or scatter ashes in an appropriate
location if:
. at least 10 years have elapsed since cremation;
. the ashes remain unclaimed;
. notice has been sent to the last known address of the applicant for cremation; and
. the ashes remain unclaimed or in dispute six months after the date of the notice.
R93 The statute should provide that:

. if a deceased person appointed a deceased’s representative, that person has the right to
custody of the ashes after the body has been cremated and to decide how they will be
dealt with; and
. if a deceased’s representative has not been appointed, the family (as is defined in Part 4)
has the right to custody of the ashes.
R94 The statute should provide that a breach of the duties in R91 is an offence for which the
owner, manager or the business itself may be liable.

R95 The statute should provide that any authorised employee of a local authority or Police officer
may at all reasonable times enter and inspect any land or building used for the provision of
funeral services and seize records for the purpose of determining compliance with the
statute or any regulations made under the statute.
MANDATORY DISCLOSURE OF COMPONENT PRICES
18.68 Our second proposal is for a new set of requirements designed to ensure consumers have
sufficient information to negotiate effectively with funeral service providers. We note that
both Victoria and New South Wales have enacted legislation requiring disclosure of funeral
price information to consumers. The New South Wales regulations describes three occasions in
which a consumer must be provided with a written breakdown of the cost of goods and services,
including necessary and likely disbursements. Those occasions are:377
. within 48 hours of the consumer requesting information about funeral goods and services;
. before entering into an agreement for the supply of good or services; and
. before accepting final payment for that agreement.
The regulations envisage a limited level of information to be given for basic funerals, thereby
keeping the compliance costs for basic funerals as low as possible.
18.69 The Victorian legislation requires that funeral directors provide a price list of the funeral goods
and services it offers to any person who asks for it.378 The price list must itemise prices and
include service fees and a description of maximum prices. Consumers must also be provided
with a written itemised statement of costs before entering into an agreement. That statement of
costs must include a description of how the consumer may make a complaint.
18.70 Our recommendations will cover three separate areas of disclosure and are broadly based on
the Australian reforms. The first is directed at the department that is administering the new
statute. The second two relate directly to the providers of funeral services and will involve direct
disclosure to consumers.
Publicly accessible general consumer information

18.71 The department administering the new statute (we recommended earlier that this is the
Department of Internal Affairs) should develop and maintain a website providing consumer
information to assist consumers making decisions after a death, particularly decisions about
purchasing funeral services.
18.72 In its role as the department responsible for the office of Births, Deaths and Marriages, the
Department of Internal Affairs has already produced a pamphlet entitled “Before Burial or
Cremation”. That pamphlet sets out the legal obligations, processes and documentation required
before and after a body is buried or cremated in New Zealand or transported to another country.
It also deals with situations where the coroner is involved and provides a checklist of documents
for registration of the death.
377 Fair Trading Regulation 2012 (NSW), reg 19.

378 Funerals Act 2006 (Vic), s 21.
18.73 We consider that information published by the Department of Internal Affairs should be
extended to other types of consumer information designed to ensure that consumers understand
their options in relation to funerals, burial and cremation. Significant advances in the level
of public understanding of funeral decisions could be made by providing publicly accessible
general information about consumer options and rights in dealing with funeral directors. The
consumer information published by the administering department should include detail about:
. the handling of dead bodies, including information about the health risks from infectious
diseases, particularly for people who wish to handle the disposal of bodies themselves;
. the general legal requirements post-death in relation to disposal of bodies, including
certification requirements and who needs to fulfil these, that is, the funeral director if one is
engaged or the consumer if handling the disposal themselves;
. disposal options and the legal requirements related to each of these (for example, traditional
burial, eco-burial, cremation, alternative disposal methods or burial at sea);
. the importation or exportation of bodies;
. the role of providers of funeral services including descriptions of the different elements of
the service and advice on how to choose a funeral director;
. how the funeral sector is regulated and the role of industry organisations;
. consumer rights and redress for complaints or issues regarding funeral services;
. how to resolve disputes arising after death, including descriptions of the role of the
deceased’s representative (as recommended in Part 4); and
. links to other sources of information.
18.74 We believe this proposal would help to address some of the public misunderstanding about the
funeral sector caused by the current lack of publicly available information. This, in turn, is
likely to empower consumers in their dealings with funeral directors. They could ask better
questions about the elements of the service. They will be able to negotiate more effectively
on certain aspects of the service, such as reduced prices for reduced services, and be able to
make comparisons between service providers including whether a provider is connected to
an industry body. It may also enable bereaved families to more effectively reflect their own
cultural, ethnic or religious customs after death.
RECOMMENDATION
R96 The department administering the new statute should develop and maintain a website
providing consumer information to assist consumers making decisions after a death,
particularly decisions about purchasing funeral services.
Published price list

18.75 The new statute should require funeral service providers to publish a clear price list of all the
funeral goods and services they provide, either on a website or in a written form to be provided
to any person who asks for it. The list must:
. include a description and total price of all the funeral goods and services it provides;
. include a list of any service fees charged by the funeral service provider (including fees and
disbursements passed on to the consumer by the service provider, such as burial plot fees);

. reflect the maximum price that a funeral service provider charges for funeral goods and
services; and
. include any particular items required by regulations made under the new statute.
18.76 In relation to funeral goods, the list must provide either a description of the full range of a
particular good (for example, the range of coffins or caskets available from that service provider)
or a description of the price range of the goods on offer. If the funeral service provider offers
packages of goods and services, the price list must itemise the goods and services provided in
each package and the total cost of the package.
18.77 This recommendation addresses the difficulties consumers face in obtaining information to
compare the services and prices offered by different funeral service providers. We consider that
it will not only enable consumers to make such comparisons, it will also give them information
to negotiate for only certain elements of a service rather than an entire package.
18.78 This requirement should apply to any person who carries on the business of providing funeral
services, including any person who coordinates or arranges funeral services where the actual
goods or services are provided by someone else. Funeral consultants or arrangers are common
in other countries but, as yet, not so common in New Zealand. They do not provide services
directly themselves but coordinate the services of others. Under this proposal, such consultants
or arrangers would need to disclose the component pricing of those providers they primarily
contract with together with a disclosure of the consultant or arranger’s own fee or mark-up on
the contracted services.
RECOMMENDATION
R97 The statute should require that funeral service providers must publish and make available a
price list of all the funeral goods and services it provides, including:
and
Statement of costs
18.79 The statute should also require that, before entering into an agreement for the supply of funeral
goods or services, a funeral service provider must give the consumer a statement setting out an
itemised list of the cost of the goods and services to be supplied. Regulations should establish a
basic list of the items that must be itemised when they apply. That list should at least include
the cost of:
. embalming;
. the coffin or casket;
. storage of the body;
. transportation of the body;
. hire of chapel or other place of the funeral service;
. flowers;
. clergy or celebrant;
. organist or other services provided for the funeral;
. catering;
. cremation;
. burial;
. newspaper notice of death; and
. completing and processing documentation.
18.80 In addition, any other costs that can be itemised and ascertained at the time of providing the
statement of costs should be itemised. Those costs must correspond to the costs on the funeral
goods and services price list. If the item to be supplied is a funeral package, the statement of
costs must itemise each good or service provided in the package. If the funeral service provider
does not know the cost of any disbursement at the time of providing the statement of costs, the
funeral service provider must provide a reasonable estimation of the cost and a statement of the
actual disbursement cost with the final invoice.
18.81 Finally, the statement of costs must also describe how the consumer may make a complaint
about the provision of the funeral goods or services. As we described above, we found that this
is not well understood currently. If the funeral service provider is affiliated to an industry body
with a complaints process, the funeral service provider may describe that process. If it is not so
affiliated, it must describe an alternative, such as the Disputes Tribunal.
18.82 These disclosure requirements will provide consumers of funeral services with more and
clearer information than many receive currently. It will provide the necessary element of
reassurance to consumers at a time when they are particularly vulnerable. It will also provide
the information necessary to enable them to make informed decisions and to negotiate for only
certain elements of a service, rather than an entire package, if they wish.
Offence of breaching disclosure requirements

18.83 We consider that breaching the disclosure requirements recommended here should be an
offence. We analyse the maximum penalties for this and each of the offences proposed in this
Report in Appendix B.

RECOMMENDATIONS
R98 The statute should require that, prior to entering an agreement for the supply of funeral
goods or services, the funeral service provider must give the consumer a statement of the
costs of the funeral. A breach of this requirement should be an offence.
R99 That statement of costs must set out:

R100 Each item on the statement of costs (except disbursements) must correspond with an item
on the published price list.
R101 If the funeral service provider does not know the cost of any disbursements at the time of
providing the statement of costs, the funeral service provider must provide a reasonable
estimation of the cost and a statement of the actual disbursement cost with the final
invoice.
R102 A service fee may only cover services for which the cost is not able to be ascertained at the
time of providing the statement of costs.
R103 The statute should provide that a breach of these requirements is an offence.

Part 4
BURIAL
DECISIONS
Chapter 19
Introduction
19.1 After death, there are important decisions to be made about what should happen to the body of
the deceased.379 The deceased may have left detailed instructions, reflecting strong feelings about
what should happen to their body upon death. Survivors, as the people who are mourning a
loss, have an interest in how the body is handled and what rituals or practices will be followed.
Decisions most often need to be made quickly and under stress. In this context, it becomes
important that disagreement is managed in such a way that it does not prevent the prompt and
respectful burial or cremation of the body.
19.2 In this part of the Report, we examine decision-making in the post-death period and propose a
new statutory framework within which decisions about burial and cremation of a deceased may
be made.
CONTEXT TO REFORM
Decision making and disputes

19.3 In any decision-making process, there is a possibility for dispute, either about who should be the
decision-maker or about the substance of the decision. This risk is present when decisions must
be made upon the death of a person. Disputes may concern the funeral arrangements, where
or how disposal of the body is carried out (burial or cremation) or how ashes are dealt with.
These decisions may involve strong family emotions, leading to conflict over the choices that
have been made.
19.4 There is evidence that disputes in respect of funerals, burials and cremation have been
increasing in recent years. The Funeral Directors Association of New Zealand told us that there
are many more disputes among families than was the case in the past. Generally, these disputes
are resolved without recourse to lawyers and the courts. However, there has been a noticeable
increase in the number of such cases going to court. Virtually all the New Zealand decisions in
this area have occurred in the last 20 years.
Takamore v Clarke
19.5 Some of these disputes have a bicultural aspect where the values of tikanga Māori are
significant. The most notable case in this respect is the lengthy legal proceedings arising from
the burial dispute over the body of James Takamore. This case has been a key piece of the
context to this review.
19.6 Mr Takamore lived in Christchurch for over 20 years with his partner Ms Clarke, who is
Pākehā, and their children. He was originally from the Bay of Plenty and was of Ngāi Tūhoe
and Whakatōhea descent. He died unexpectedly in 2007. His partner and children decided to
bury his body in a Christchurch cemetery.
379 In this part of the Report, we sometimes use the term “burial decisions” to refer to the decisions that must be made after a death about the
deceased body, including whether the body should be buried or cremated.

19.7 Members of Mr Takamore’s whānau, who still lived in the Bay of Plenty, travelled to
Christchurch to argue for the right to take his body back to be buried in their family urupā in
the Bay of Plenty. The process of arguing for this right is called tono and is a traditional part of
tikanga in relation to death.
19.8 The two families unsuccessfully discussed what should happen. One night, after Mr Takamore’s
partner and children left the marae where the body was lying in state, the Bay of Plenty whānau
took the body of Mr Takamore back to the Bay of Plenty. There, they buried it in the urupā in
accordance with the tikanga observed by their hapū.
19.9 Ms Clarke brought proceedings in the High Court for an order recognising her right to
determine the burial location as she was the executor of Mr Takamore’s will. Mr Takamore’s
sister, mother and brother defended the proceedings on the basis that Māori customary law
should apply. Under Māori customary law, the decision as to burial was for the whānau pani
(close family) and hapū (tribal sub-group) of the deceased.
19.10 In the High Court, Fogarty J held that Ms Clarke, as executor of the will, had the right
recognised under common law to choose the burial location of Mr Takamore’s body.380 Members
of the Takamore whānau then appealed to the Court of Appeal, where three Court of Appeal
judges unanimously dismissed the appeal and returned the matter to the High Court to deal
with the question of remedy.381 Proceedings were then filed in the Supreme Court and were
heard in 2012.382 The Supreme Court held, by a three to two majority, that if the deceased
nominated an executor in their will, the named executor has the right to decide the deceased’s
burial arrangements.383 When making that decision, the executor is required to take the views of
the survivors and other relevant considerations into account.384
19.11 It was reported in June 2015 that resolution of this dispute was imminent, following successful
mediation between the two families.385 The details of the resolution have not yet been made
public.
19.12 The case attracted significant media attention and public interest because Mr Takamore’s body
was removed contrary to the wishes of his partner and children, and the case raised some
very difficult cultural issues. It threw light on a number of issues with the law governing
how decisions are made post-death, both in relation to the decision-maker and the factors that
should be taken into account.386 It raised questions about the appropriateness of the executor
rule (the rule that the deceased’s executor decides the burial arrangements); the legal status of
the deceased’s own wishes for burial; the effect of tikanga Māori on the law of burial and the
law more generally; and the role of the court in determining burial disputes. It also revealed a
number of uncertainties in the law in this area. We discuss the findings of the courts in more
detail in Chapter 20.
380 Clarke v Takamore [2010] 2 NZLR 525 (HC) at [9].

381 Takamore v Clarke [2011] NZCA 587, [2012] 1 NZLR 573 at [200].
382 Takamore v Clarke (NZSC), above n 5.
383 At [152] per Tipping, McGrath and Blanchard JJ. See also Williams v Williams (1882) 20 Ch D 659; Murdoch v Rhind [1945] NZLR 425 (SC).
384 Takamore v Clarke (SC), above n 5, at [152] per Tipping, McGrath and Blanchard JJ.
385 Shane Cowlishaw and Deidre Mussen “James Takamore body-snatching resolution hopeful after successful mediation” (4 June 2015) Stuff
<www.stuff.co.nz>.
386 Takamore v Clarke (SC), above n 5.
19.13 Aside from Takamore v Clarke, there have been very few court cases on burial disputes in
New Zealand.387 Disputes over burial decisions are sporadically reported in the news media,
including, for instance, the case of the pre-burial arrangements for the comedian Billy T James
in 1993.388 However, of the 30,000 people who die each year, in the vast majority of cases,
decisions are reached and disagreements resolved without the need for court intervention.
19.14 However, the fact that only a small number of cases become public does not mean that the
current law is providing the best guidance for how decisions should be made and disputes
resolved. During this review, we were surprised by the number of personal stories conveyed
to us concerning burial disputes that, while never taken before a court, caused significant
difficulties for the parties involved. We received inquiries from members of the public who
wanted advice on the law in this area. This and the lengthy and complex case of Takamore
v Clarke suggest there are good grounds for examining whether the law governing post-death
decisions about the body is serving its purposes.
Potential for future disputes

19.15 We consider that disputes over these types of decisions are likely to become more common.
Increasing cultural diversity, changing family dynamics and the complexity of these decisions
mean that there is significant potential for family disagreement. The cultural, religious and
ethnic demographics of New Zealand are changing, and there has been an increase in the
number of inter-cultural partnerships and marriages. Different cultural norms and expectations
may lead to different views about how the body should be treated after death.389
19.16 In addition, social and family relationships are increasingly complex. Since 1983, roughly one-
third of all marriages in New Zealand have been remarriages,390 and one of the key areas where
one might expect to see disputes is between the deceased’s children from earlier and later
relationships or the children from an earlier relationship and the surviving spouse. All this
being the case, the law in this area must be clear, certain and fit for purpose.
A desire for increased individual control

19.17 Another reason to review the law in this area is the increasing value placed by our society on
individual autonomy. Some people express a strong desire to determine how their body will be
handled after death and have an expectation that these wishes will be given effect. American
commentator Tanya Hernandez has described a “modern autonomy trajectory” with respect
to decisions over the body.391 Advances in medical care mean that people have a greater say in
the treatments and care they wish to receive when ill or dying. These technological and legal
387 In only seven cases have the courts been asked to make orders for the burial arrangements of a deceased: Murdoch v Rhind, above n 383; Watene
v Vercoe [1996] NZFLR 193 (FC); Tapora v Tapora CA206/96, 28 August 1996; Pauling v Williams CA69/00, 18 August 2000; Re JSB (A Child)
[2010] 2 NZLR 236 (HC); Clarke v Takamore, above n 380; Waldron v Howick Funeral Home HC Auckland CIV–2010–404–005369, 17 August
2010. This does not include cases over other matters post-death, such as whether a body should be disinterred from its place of burial.
388 For the Billy T James case, see Nin Tomas “Ownership of tupapaku” [2008] NZLJ 233; Awa v Independent News Auckland [1995] 3 NZLR 701
(HC). See also the discussion over the burial location of Prince Tui Teka in 1985, referred to in Tomas. See also various disputes reported
in the media between 2007 and 2009: James Ihaka, Andrew Koubaridis and Juliet Rowan “Family say exhumation order never arrived” The
New Zealand Herald (online ed, Gisborne, 15 December 2007); Waikato Times “‘Snatched’ body buried by family” Waikato Times (online ed,
Waikato, 6 March 2008); Martin Van Beynen “Families settle row over final rites” (24 December 2009) Stuff <www.stuff.co.nz>; Southland
Times “We’re not body snatchers: family” Southland Times (online ed, New Zealand, 14 March 2008).
389 One of the key findings from the 2013 Census was that New Zealand’s population is becoming more ethnically diverse. Almost one in four
people living in the Auckland region identified with one or more Asian ethnic groups. The Filipino population in New Zealand has more
than tripled in size since 2001. The number of people who affiliate with a Christian religion has dropped since 2006, while the number of
those affiliating with the Sikh religion has more than doubled. There has also been a large increase in the number of those who affiliate
with the Hindu and Islam/Muslim religions. See Statistics New Zealand “2013 Census QuickStats about culture and identity” (15 April 2014)
<www.stats.govt.nz/Census>.
390 Statistics New Zealand “Demographic Trends: 2012” (2012) <www.stats.govt.nz>.
391 Tanya Hernandez “The Property of death” (1999) 60 U Pitt L Rev 971 at 1022.

developments lend themselves towards an expectation of having individual control over one’s
burial arrangements in a way that has not always been present in the law up to this point.
Tikanga Māori
19.18 One of the issues in Takamore v Clarke was how tikanga Māori should be given effect in
burial decisions. Just as the common law has rules governing the treatment of a body after
death, tikanga Māori also contains a set of norms and practices that regulate conduct towards
a tūpāpaku in accordance with the custom of a particular iwi or hapū. Ultimately, the Supreme
Court held that tikanga Māori is a value that should be taken into account where relevant to the
burial decision. The Court also acknowledged the role of Māori customary law within the fabric
of the common law.
19.19 For the purposes of this review, we have considered whether a statute should affirm the position
in the Supreme Court decision or whether an alternative approach should be adopted in relation
to the role of tikanga in burial decisions. This is a particularly important area of the review
because of the great significance placed on burial decisions in Māori customary law.
The position overseas

19.20 Australia and the United States have both seen a much larger number of burial dispute cases
go before the courts.392 A significant number of burial dispute cases have also been reported
in Canada and England.393 Some of these countries have passed or have considered passing
legislation to cover the making of burial decisions, raising the question of whether New Zealand
should do the same.394
AN OVERVIEW OF OUR RECOMMENDATIONS
19.21 Before analysing the issues arising in relation to decisions about the body after death, it is
perhaps helpful to set out an overview of our recommendations so that the following chapters
are not read in isolation. We are proposing some significant changes to the common law in this
area. It is important that the implications of those changes are well understood.
19.22 We consider that, currently, the common law is inadequate in two respects. First, it does not
require instructions expressed by the deceased person before their death to be carried out
despite that generally being the public expectation. Second, the common law holds that, if
there is a dispute within the bereaved family, the executor of the will has the right to make
the decisions. We have found that this also does not meet public expectations for how these
decisions should be made.
19.23 Consequently, we have recommended that there should be new statutory provisions on this
matter. Those provisions should require that, where a deceased person has expressed in writing
their wishes relating to funeral arrangements, disposal of their body or the handling of their
remains, the person making the decision about those matters must give effect to those wishes
unless satisfied that there is a compelling reason not to do so. Where a deceased person has
expressed such wishes but not in writing, they must be taken into account by the person making
the relevant decisions.
392 For an overview of Australian litigation up to 2009, see Ian Freckleton “Disputed family claims to bury or cremate the dead” (2009) 17 JLM
178. For an idea of the range of cases in the United States, see Frances H Foster “Individualized justice in disputes over dead bodies” (2008) 61
V and L Rev 1351.
393 For an older overview of Canadian law focusing on Ontario, see Zwicker and Sweatman “Who has the right to choose the deceased’s final
resting place?” (2002) 22 Estates, Trusts and Pensions Journal 43. For the United Kingdom, see the discussion of the case law up to 2008 in
Burrows v HM Coroner for Preston [2008] EWHC 1387, [2008] 2 FLR 1125 (QB).
394 For a more detailed overview of the position in these other countries, see Law Commission, above n 8 from [14.49].
19.24 We consider that this new requirement will increase certainty after a death and decrease the
likelihood of disputes arising. Perhaps most importantly, it will provide some assurance to
a person that their wishes will be carried out. However, we also recognise that sometimes
the wishes will not be carried out because they are impractical or irrational or there are
countervailing considerations. In order to provide even greater assurance, we have also
recommended that a person should be able to appoint a trusted “deceased’s representative” to
make these decisions after their death. Because that person is trusted, when any countervailing
considerations must be considered, they are more likely to prioritise the deceased person’s
wishes.
19.25 Despite these proposals to increase certainty after a death and decrease the likelihood of
disputes, the possibility of irreconcilable disputes will remain. In those cases, the parties can
currently ask the High Court to resolve the dispute. A third significant change proposed in this
part of the Report is that, in future, the parties should be able to apply to the Family Court,
the Māori Land Court or the High Court to resolve the dispute. Which court they choose will
depend upon the nature of the issue and prevailing circumstances, including timeframes and
financial considerations.

Chapter 20
Current law and issues
20.1 In this chapter, we set out New Zealand’s current law on burial decisions and its main issues, as
we see them, following our research and consultation.395 We also explain the Takamore v Clarke
case in more depth.
20.2 At present, much of the law governing post-death decisions is found in the common law—law
made by the courts. The courts have established rules governing who should make post-death
decisions and what matters they must take into account.396 The common law changes and
develops as cases come before the courts to be decided. As we described earlier, the most recent
common law development in New Zealand relating to the deceased and their executor is the
Supreme Court decision in Takamore v Clarke.397 The Court, in that case, both confirmed and
developed the law in this area.
THE EXECUTOR RULE
20.3 The executor is the person named in the deceased’s will to administer the deceased’s property.
The executor pays any debts of the deceased and distributes the rest of their property according
to the directions in the will. The executor’s duties towards the deceased’s property are set out in
legislation.398 However, alongside this, the executor also has the role of organising the disposal
arrangements for the deceased body. We refer to this as the “executor rule”.
20.4 The majority decision in Takamore v Clarke contains the most recent and most significant
development of the executor rule in New Zealand. The effect of the judgment is that, in New
Zealand:
. the executor has both a duty and a right to decide the manner and place of disposal of the
deceased;399
. the executor’s right only becomes operative when parties disagree over burial
arrangements;400
. when exercising the right, the executor must take into account the deceased’s wishes, the
wishes of those close to the deceased, tikanga Māori, if relevant, and customary, cultural or
religious preferences if these are raised by the deceased’s family or if they form part of the
deceased’s heritage;401 and
. the executor is not required to seek out the views of others but must take them into account
if communicated to him or her.402
395 For a more in-depth review, see chapter 14 of Law Commission, above n 8.
396 However, some specific matters relating to the administration of the deceased’s property are prescribed in the Administration Act 1969.
397 Takamore v Clarke (SC), above n 5.
398 Administration Act, s 30.
400 At [154] per Tipping, McGrath and Blanchard JJ.
CHAPTER 20: Current law and issues
20.5 The executor rule operates whether or not the executor is a family member of the deceased or
had any kind of personal relationship with the deceased. In principle, then, a solicitor or other
professional executor would have the duty and the right to decide the burial arrangements in a
dispute over their deceased client. In practice, however, they may leave it to the family to decide.
20.6 Interestingly, Elias CJ and William Young J, in separate minority opinions, differed on the
role of the executor rule. They rejected the suggestion that the executor rule forms part of
New Zealand law. They argued that, in a burial dispute, the executor has no greater right
to decide than any other person who has an interest in the burial of the deceased. Rather,
“the responsibility of burial is a shared responsibility and falls to be exercised according to the
circumstances”.403 Elias CJ said that the High Court should be available to resolve disputes where
necessary under its inherent jurisdiction.404
20.7 Having reached conflicting conclusions as to the existence of the executor rule at law, the
Supreme Court judges went on to examine the facts of the case before them and determine
whether Ms Clarke or Mr Takamore’s whānau were the appropriate ones to make the burial
decision. Though Mr Takamore had named Ms Clarke as his executor, he had not set out any
burial wishes in his will, and there was conflicting evidence as to his wishes.
20.8 McGrath J recognised Ms Clarke’s legal right to decide, as executor, and went on to determine
whether her decision to bury in Christchurch was appropriate.405 He assessed a range of relevant
matters406 before concluding that Mr Takamore’s life choices, including living in Christchurch
with his partner and children, carried the greatest weight and were determinative.407 Ms Clarke’s
decision to bury in Christchurch reflected her own view and those of her children and was
therefore appropriate and should be upheld.
20.9 In contrast to the majority view, Elias CJ did not accept that Ms Clarke, as executor, had a prior
legal right to decide, although she did find that, in this instance, Ms Clarke should determine
where Mr Takamore was to be buried.408 She said:409
Ms Clarke should be given the right to determine where Mr Takamore is to be. He made his life with her
for more than twenty years and they have two children together. During their time together Kutarere
was left behind. That may not have been Mr Takamore’s personal preference – it is impossible to know
– but it was the choice he made in his life out of commitment to Ms Clarke and his children ... [Ms
Clarke’s] reluctance to agree to the burial at Kutarere is not therefore mere preference at the point of
decision; it follows a course set by the way the couple lived.
THE WISHES OF THE DECEASED
20.10 When making the burial decision, the executor is under a duty to take into account any views
expressed by the deceased as far as they are known. Under New Zealand law, it is not possible
for the deceased’s burial directions to legally bind any surviving person, even if they have set
their directions out in their will,410 but the executor may be expected to give significant weight
to a deceased’s clearly expressed wishes.
403 At [90] per Elias CJ.

404 At [7], [11] and [86].
405 At [166].
406 At [166]–[168].
407 At [169].
408 At [101]–[107]. See also William Young J at [175].
409 At [103].
410 This is because of the common law rule that there is no “property” in a dead body: see Law Commission, above n 8, at [14.72]–[14.74].

WHERE THERE IS NO EXECUTOR
20.11 Of the small number of cases in which the courts have been asked to determine who has the
right to decide the manner or location of disposal of the deceased body, all have involved a
clearly nominated executor.411 None have concerned a deceased person who failed to nominate
an executor or died without a will. Therefore, the law on this is unclear in New Zealand.
20.12 However, the Court in Takamore v Clarke considered what the legal position should be if a
dispute comes before the High Court in which the deceased did not leave a will that named an
executor. McGrath J suggested that, in such cases, the court should recognise the rights of the
person who has the best claim to administer the deceased’s estate under the rules of succession
law.412 No cases have been heard since Takamore v Clarke, so it is unclear how the High Court
will actually apply this approach. However, it reflects the existing English common law.413
THE ROLE OF THE HIGH COURT
20.13 If a person seeks a court order to uphold or to challenge an executor’s right to decide, the
proceedings are heard by the High Court as the court with jurisdiction over burial disputes.414
20.14 The Court in Takamore v Clarke developed the High Court’s jurisdiction over burial disputes. It
said that, if an executor makes a decision that an interested person is unhappy with, that person
can appeal the decision to the High Court. In such cases, the High Court’s task is to assess the
relevant viewpoints and circumstances and make its own decision as to “whether an applicant
has established that the decision taken was not appropriate”.415 The implication is that, if the
High Court concludes the executor’s decision was not the correct one, it could override it.416
20.15 This is a departure from the accepted role of the courts prior to Takamore v Clarke. Up until
then, courts had tended to accept that an executor who was available and willing to decide
should be left to make the decision however they saw fit, and courts would usually not interfere
with it.417
20.16 Again, however, because no cases have since been heard in the High Court, it is unclear how
the High Court will actually apply this new approach.
ISSUES RAISED BY THE CURRENT LAW
20.17 In this section, we set out the issues with the current law, drawing on views expressed to us in
consultation.
411 In Murdoch v Rhind, above n 383, the executor was the deceased’s brother; in Takamore v Clarke (SC), above n 5, the executor was Mr
Takamore’s partner Denise Clarke.
412 Takamore v Clarke (SC), above n 5, at [145].
413 Burrows, above n 393, at [13]–[14].
414 Takamore v Clarke (SC), above n 5, at [7] per Elias CJ and [160] per McGrath J.
415 At [162].
416 At [171]–[172] per William Young J referring to this as a development of the “weak form version” of the executor rule. This contrasts with the
“strong form” version of the rule in which the right is absolute and “it is not within the power of the court to control the means of disposition”:
Privet v Vovk [2003] NSWSC 1038 (7 November 2003) at [17] per Bryson J, cited in Heather Conway and John Stannard “The honours of
Hades: death, emotion and the law of burial disputes” (2011) 34(3) UNSWLJ 860 at 884.
417 The “strong form version” of the rule was applied in New Zealand by Northcroft J in Murdoch v Rhind, above n 383, at 427: “It is not the
function of the Court to say how the body is to be disposed of. I do no more than pronounce, as I think it is my duty in law to pronounce, that
it is for the executor to decide that question.”
The role of the executor

20.18 One of the most significant issues with the law is the role played by the executor in the disposal
arrangements. The executor’s core role is foremost to administer the deceased’s property. It
can be argued that tying the executor role to the making of burial decisions adds unnecessary
complexity.418
20.19 The office of executor is mainly an administrative one, and for that reason, a person might
appoint a solicitor as their executor or someone chosen for their business acumen. Thus, there
will be times when the executor is not related to or close to the deceased but has the legal right
to decide the burial arrangements. Many people we spoke to found this odd or were surprised
that someone who did not necessarily know the deceased well should be in that position as a
matter of law. An executor that is not a family member will not necessarily be in a good position
to take into account family dynamics, family relationships and family-based discussion.
20.20 The identity of the executor may not be known at the time of burial because it usually takes time
to find the latest copy of the will, and there may be legal questions about probate that need to
be resolved in court. The executor may not be known until days or even weeks after burial has
taken place. This scenario undermines the executor rule and exposes the burial arrangements
of the deceased to a challenge by the executor after the fact.
20.21 Another difficulty is that many New Zealanders die without ever having nominated an
executor. That will be the case for children but also for younger generations who have few
assets and see no need for a will. The executor rule cannot apply in those situations, a point
noted by the New Zealand Law Society in its submission.419
20.22 Some of the funeral directors we consulted supported the executor rule because it gives them
certainty that they are dealing with the person who has legal authority to make the decision and
who is also financially liable for covering the arrangements.420 However, it is not clear whether
funeral directors ask to see evidence of the executorship from those they deal with or whether
they are under an obligation to do so. According to the joint submission of the Funeral Directors
Association of New Zealand and the New Zealand Embalmers Association, the executor is often
not known at the time of making the funeral arrangements even though, legally, the executor is
the appropriate person for the funeral director to deal with.
20.23 Nor is the law as to the executor’s liability for funeral arrangements particularly clear. It is
accepted and well established that an executor who organises the burial arrangements is liable
and can be reimbursed from the estate,421 but it is unclear whether an executor is liable where
he or she did not arrange the burial, particularly where there are no assets in the estate to cover
the costs.422
The right to decide

20.24 In Issues Paper 34, we asked whether it is artificial or inappropriate for only one person to
have a right to decide burial arrangements, as is currently the position under common law. It
is more likely that the role of making burial decisions will fall on several family members and
418 Law Commission, above n 8, at [15.13]–[15.18].

419 The common law has developed an approach for dealing with these kinds of disputes, which is to identify the person who has the best right to
administer the estate under statutory succession laws and to treat that person as having the right to dispose of the body: see Law Commission,
above n 8, at [14.67]–[14.71]. This approach was supported by the majority in Takamore v Clarke (SC), above n 5, at [143]–[148], but it has not
yet been applied in New Zealand common law.
420 The executor can then reimburse themselves from the estate: see Public Trustee v Loasby (1908) 27 NZLR 801 (SC).
421 Loasby, above n 420.
422 See Public Trustee v Kapiti Coast Funeral Home Ltd [2004] 3 NZLR 560 (HC).

will be done in a way that suits each particular family group, informed by family dynamics
and practicalities, including the cost of the arrangements. An individually exercisable right of
decision over burial arrangements may not reflect reality.
20.25 During our consultation, we encountered some division of views on these points. Many people
we spoke to strongly supported a decision-making right that can be exercised by a specific
person, and often they said this should be the spouse or partner of the deceased. It was also
noted that having a single decision-maker will increase legal certainty.
20.26 Others took a broader view. Some submitters, including from the funeral sector, focused on the
family’s need to grieve and said that “families need to negotiate” to reach a decision.
20.27 Some submitters made the point that a law by which a single person has a right to make the
burial decisions is directly contrary to tikanga. In Māori thinking, the decision is normally
reached by way of discussion and debate among the members of the deceased’s hapū.
Binding burial directions

20.28 Issues Paper 34 also asked whether the law should provide for an individual to leave binding
burial directions. At present, the executor represents the deceased’s interests when making the
decisions, but the deceased does not have a right to decide.423 We asked whether this should be
replaced by a rule in which the deceased’s burial directions are binding.424 Some legal scholars
have argued in favour of a binding burial directions approach on the basis that it recognises the
deceased’s autonomy.425
20.29 Again, opinions on this point were divided. Many submitters singled out the deceased’s
autonomy as an important value that should be respected in the law, but most also recognised
that it will sometimes be appropriate for the deceased’s wishes to give way to or at least
accommodate other, stronger interests. As one submitter from the funeral sector said, it should
be everyone’s right to have their clearly expressed wishes respected, but it will not always be
possible to follow those wishes completely. A possible example is where the amount of money
required to carry out the deceased’s burial wishes will exhaust the estate and leave no money
for dependent survivors of the deceased.
Clarity and accessibility of the law

20.30 The law on this issue is difficult for the general public to access. The rules are found in judicial
decisions from a range of different common law countries, some of which date back to the 19th
century.426 Many people we met in public meetings did not know that the executor rule exists,
for example. Most people expected that, if they had included burial directions in their will, these
had some kind of formal legal status in and of themselves.
20.31 There is also an issue of clarity. Takamore v Clarke has clarified many aspects of New Zealand
common law on post-death decision-making. Equally, however, many aspects remain unclear.
The High Court has not yet applied the new approach set down by the Supreme Court. It is
unclear how the executor will take into account the views of the family and, where appropriate,
the role of tikanga. All five judges dealt with these issues, with considerable overlap. The effect
423 Rosalind Atherton “Who owns your body?” (2003) 77 ALJ 178 at 188.
424 Law Commission, above n 8, at [16.58]–[16.75].
425 Heather Conway “Burial instructions and the governance of death” (2012) 12 OUCLJ 59; Remigius Nmadi Nwabueze “Legal control of burial
rights” (2013) 2 CJICL 196.
426 For example, Williams v Williams, above n 383, said to be the source of the executor’s common law rights, was decided in 1882. The origin case
for the principle that there is no property in a body is Hayne’s Case (1614) 17 ER 1389.
is that there will be some uncertainty over exactly how that approach will be applied, a point
observed by the New Zealand Law Society in its submission.
The High Court’s role

20.32 The role of the High Court is to assess whether an executor’s decision is appropriate. In doing
so, it will need to consider evidence of a cultural, religious and personal nature, such as the
choices the deceased person made in life and the closeness of his or her relationships with
others. The Court will be asked to make orders not only as to who should control burial but also
how it should be carried out.427
20.33 It has been suggested that, in burial dispute cases, these kinds of decisions fall outside the
“judicial comfort zone” of most common law judges.428 Like all traditional common law courts,
the High Court relies on an adversarial approach in which the two sides essentially argue in
front of the Court to demonstrate the strength of their case. The Court does not generally make
decisions on behalf of people but rather states how the law applies to the decisions people make
and to their conduct.429
20.34 In addition, the High Court proceedings are quite expensive and will not be affordable for
many families. However, the High Court does have the capacity to deal quickly with issues,
particularly where injunctive relief is sought. This is a valuable attribute, particularly if there is
a need to store a body while awaiting court orders.
20.35 Burial decisions are of such import and have such significance that there will be times when
the parties will need to argue their case in a judicial forum before an impartial adjudicator.430
However, the High Court may not always be the best place for that. We raised this matter
in Issues Paper 34 and asked whether submitters would support the Family Court being the
primary court with jurisdiction over burial decisions.431 Of all the proposals suggested in that
Issues Paper, this proposal received the strongest support from submitters.
CONCLUSION
20.36 At present, New Zealand legislation does not set out who should be making decisions in respect
of the final arrangements for the body of the deceased. Similarly, there is no legislative guidance
on how to deal with disputes that might arise. These issues are instead governed by the common
law.
20.37 We think that there is a case for a new statutory framework to operate in this area. Legislation
can provide greater certainty and accessibility than the common law and is therefore more
useful for those seeking to understand their legal rights and obligations after the death of a
loved one. It can also provide new solutions that are beyond the reach of judges. New statutory
provisions can be created to help resolve disputes in a way that gives effect to values deemed to
be important in our society and to allow different interests to be taken into account.
427 Takamore v Clarke (SC), above n 5, at [91] per Elias CJ.

428 Conway and Stannard, above n 416, at 889.
429 See the approach of Northcroft J in Murdoch v Rhind, above n 383, at 427: “It is not the function of the Court to say how the body is to be
disposed of. I do no more than pronounce, as I think it is my duty in law to pronounce, that it is for the executor to decide that question.”
430 Takamore v Clarke (SC), above n 5, at [84]–[86] per Elias CJ.

Chapter 21
A statutory framework for
burial decisions
21.1 We are satisfied that there is a strong case for a new statutory framework. The common law
is ill suited to the task of delivering certainty and clarity to people making burial decisions.
People are understandably reluctant to litigate questions about burial decisions in court, and
common law judges have tended to be reticent about developing the law in this area.432 The
common law is not generally well equipped to deal with matters that have far-reaching social
implications.433 As a result, the law governing burial decisions reflects 19th century conditions,
a point expressed by many submitters on Issues Paper 34.
21.2 Legislation, in contrast, can create new remedies and new forms of enforcement and dispute
resolution mechanisms. Democratic processes allow the public to have a say in developing
legislation.434 Of 66 submitters who answered our question of whether the common law should
be replaced by legislation, 64 were in favour. The main reason given in support was that it
would make it clear to the public and those working in the sector what the law is.
21.3 However, a number of those who supported statutory reform did so on the condition that the
statute properly reflects a range of values. We discuss this further in the following paragraphs.
VALUES UNDERPINNING THE NEW FRAMEWORK
21.4 Death is universal, and new legislation in this area will have wide-ranging effects. We sought to
get a sense of the values people think should be reflected in the law and, as far as possible, to
work these into the design of a new statutory framework.
21.5 In Issues Paper 34, we set out a range of relevant values, including:
. meeting the wishes of the deceased;
. recognising the role of the spouse or partner and of wider family members and others with
an interest in the burial;
. culture and religion; and
. legal certainty.
21.6 We asked submitters to comment on these values and, if possible, to rank them in order of
importance. We also discussed them in public meetings with a range of different stakeholders.
Some submitters said that it was not possible to rank the values. Some said all were equally
important, while others said it depended on context or that each case is best taken on its own
merits. For instance, the Palmerston North Women’s Health Collective said
432 Conway and Stannard, above n 416, at 862–863.

433 JF Burrows and RI Carter Statute Law in New Zealand (4th ed, LexisNexis, Wellington, 2009) at 531.
434 At 532.
CHAPTER 21: A statutory framework for burial decisions
[...] each family situation is different. A child or grandchild may be as significant as a surviving partner
in decision-making.
21.7 Some of those who ranked the values observed that they were influenced by their personal
perspectives. The Tauranga Wesley Methodist Church Committee said that, “as a group of
Pākehā”, they would rank three values as having equal importance: the needs of the surviving
partner; the close relatives; and the wishes of the deceased. They noted that “other cultural or
religious groups may rank this in a different order”.
The wishes of the deceased

21.8 This value was often commented on and discussed by submitters. In particular, a number of
individual submissions ranked this value highly, and a number of people in public meetings
assumed or desired that they would have the final say over their burial arrangements. We think
it is particularly significant that a large proportion of people currently expect that their wishes
about how their body is to be handled after death will be given legal effect, though this is not
the case.
21.9 However, many submitters also acknowledged that there were times when it would be
appropriate to depart from the wishes of the deceased. The New Zealand Law Society said that,
if the deceased has given prior thought to conflict and has left clear wishes, these should be
given more weight than the views of family members who wish to do otherwise. However,
the deceased’s wishes should not be binding if, at the time of death, carrying out those wishes
would be excessively costly or impractical. In consultation meetings, it was also noted that the
passage of time and change in circumstances can affect whether the deceased’s wishes should
be binding. The Federation of Islamic Associations of New Zealand (FIANZ) said that, in
an Islamic context, the deceased’s wishes should be paramount “unless in breach of Islamic
requirements”. A large proportion of submissions from the funeral sector gave a high ranking
to the wishes of the deceased. However, others focused more on the needs of family at this time.
21.10 One submitter commented on the place of the individual’s wishes in a tikanga context. They
said there is an important distinction between the wishes of the individual as expressed before
death and the desire of the wairua (spirit) of the individual after that person has died. While
the living person may express a certain view, the wairua will always seek to rest in its ancestral
lands.
Family and survivors of the deceased

21.11 A significant number of submitters commented on the role of family and survivors. Submitters
from the funeral sector in particular commented on the role of the burial arrangements in
helping the survivors through their grief:
A funeral service is ultimately a means for those left behind to honour the life of the deceased. It
provides a focus for grieving, and allows family and friends to transition through those stages in a
manner most fitting to them.
21.12 One submitter from the funeral sector said that the needs of the bereaved were, in their view,
more important than those of the deceased, although the needs of the bereaved and the dignity
of the deceased cannot be separated because the process by which the bereaved make sense of
the death is itself a form of honouring the deceased.
21.13 One submitter made a distinction between mourning and burial in tikanga Māori. Mourning
ceremonies are for the individual and for the whānau, but burial is for the ancestors of
the deceased who require the deceased to be buried in ancestral land. Submitters from the
Tangi Research Unit based in Waikato University suggested that burial disputes should be

resolved not only with the immediate conflict in mind but also considering the long-term, inter-
generational effects of the burial location on people, place and culture. The Māori Party and Te
Rūnanga o Ngāti Whātua noted the primacy of the whānau unit, but they also said that, where
an individual has specifically chosen someone to make decisions on their behalf, that choice
should be given weight in the decision-making process.
Religious and cultural beliefs

21.14 Culture exerts considerable influence over the way in which people respond to death and
ascribe meaning to the process. Ruth McManus, a writer in the field, observes that cultural
identity is always in the making and “never more so than in death”.435 Cultural and religious
beliefs shape people’s views and are often taken for granted, forming a basis for views about
what feels right. People may tend to see their own practices as simply “the way things are done”
rather than as reflecting a particular set of cultural beliefs that are not universally held.
21.15 In general, submitters did not emphasise the importance of culture. However, on the other
hand, the way other values are discussed (such as the desire to carry out the wishes of the
deceased) is itself influenced by culture. It is important to note that mainstream practices are
influenced by a set of cultural norms, just as minority practices are. For example, in New
Zealand, there is a strong norm that the funeral should be held within a few days of death, and
it is rare for the funeral to be more than a week after death. This is not a universal norm across
the globe, and in parts of Europe, it is considered appropriate to wait for weeks or even months
if that is how long it takes for all the family to gather. Other examples of burial decisions that
are likely to be influenced by cultural norms include the decisions of whether to embalm and
whether to have an open casket and the choice between burial or cremation.
21.16 Some submitters recognised that “culture” infuses this area. The New Zealand Nurses
Organisation noted that cultural competence is part of health professional training and
important when dealing with bereaved families.
21.17 A handful of organisations rated cultural and religious beliefs very highly, such as FIANZ and
the Muslim Working Together Group (MWTG). The MWTG provided us with a copy of the
Islamic Code of Conduct for burial, a comprehensive document that provides that washing,
shrouding and burial of the deceased is the responsibility of the family or, in their absence,
the Muslim community. The MWTG also set out the three principles that inform how it
approaches burial decisions: accommodating with consideration; communicating with respect;
and exercising obligation with dignity.
Legal certainty
21.18 A number of submitters commented on the value of legal certainty—that is, the value of
knowing what the law says so that people can arrange their affairs accordingly. A number of
individual submitters said they wanted the law to be clearer. The desire for legal certainty was
also particularly raised by submitters from the funeral sector for whom the question of authority
to make burial decisions is central to the carrying out of their profession. For instance, funeral
directors noted that it is difficult to know who has the authority to give them instructions if
there is a dispute. If the law were clear on this point, it would make it easier for the funeral
directors to know when it is appropriate to go ahead with burial arrangements. New Zealand
Independent Funeral Homes submitted that legal clarification would help guide its members
when they are dealing with disputes.
435 Ruth McManus Death in a global age (Palgrave Macmillan, Houndmills, Basingstoke, Hampshire: New York, 2013) at 122.
Conclusions
21.19 In light of this consultation and our own research, we have concluded that the new statutory
framework should have the following features:
. It must increase legal certainty
certainty. People need some certainty about their legal position when
navigating these decisions.
. It must provide flexibility
flexibility. Every death will raise different values and interests. We suggest
that the statute should provide a clear process but should not dictate a particular outcome
and should allow for different cultural values to be taken into account as appropriate.
. It should facilitate consensus decision-making by family or whānau wherever possible
possible. It
has been emphasised to us throughout that the law must recognise that burial decisions are
appropriately treated as personal, family matters.
TIKANGA MĀORI AND THE NEW FRAMEWORK
21.20 We have also noted that this review requires consideration of how the proposed new statutory
framework will affect the practice of tikanga Māori. Tikanga in relation to burial varies
depending on locality, but some common principles and practices apply. In particular, it is
important that the tūpāpaku be accompanied by relatives to a marae or family home and that it
not remain alone. If a tangi is held on a traditional marae, it may last several days, and people
will come from far away to pay their respects to the deceased and the whānau and hapū.
21.21 The tangi also provides a process for visitors to make a tono, or a challenge, for the right
to bury the deceased body in a desired location. The tono allows different members of the
deceased’s hapū, or multiple hapū if the deceased belonged to many hapū, to make a claim
for the deceased to be buried in their home territory. This upholds whakapapa lines with the
deceased, strengthens the family group and recognises the mana of the deceased and their
family. Challenging for the right to bury the body is considered a tribute and a mark of respect.
In rare cases, those making the tono may remove the body from the marae and take it elsewhere.
Submitters’ views
21.22 A number of submitters commented on the need for tikanga to be considered within the design
of the law. Te Rūnanga o Ngāi Tahu submitted that tikanga Māori should be a relevant and
weighty consideration in any case involving Māori customary law and that dispute resolution
processes should be as fair and sympathetic to the values of tikanga Māori as possible.
21.23 It was emphasised at one of our public meetings that burial and cremation law must not be
considered in isolation of wider issues to do with fulfilment of obligations under the Treaty of
Waitangi and the expression of tino rangatiratanga. The Public Issues Network of the Methodist
Church of New Zealand submitted that the Treaty provides “a plumbline for values and respect
for tikanga Māori” and should provide the basis of the framework. Researchers based within
the Tangi Research Programme at Waikato University said that the Treaty of Waitangi gives a
voice to Māori interests within the social and legal landscape and should be applied here “with
deep thought and concern”.
21.24 Some submissions, such as the Ngāi Tahu Māori Law Centre and the Ōtautahi Māori Women’s
Welfare League, strongly supported legislative reform because they felt that it would be a means
to ensure tikanga is better reflected in the law than it is now, but some submitters were also
concerned that statutory reform would have a harmful effect on tikanga—that it would stifle it
and prevent it from operating.

Our approach
21.25 There is ongoing discussion about how tikanga values and practices are or should be expressed
in the law.436 It is clear that tikanga must be recognised in New Zealand’s law on burial, and we
recommend it be expressly referred to in the statutory framework. We have sought to design
a framework that, to the greatest extent practicable, enables whānau, hapū and iwi to make
decisions in accordance with tikanga wherever this is appropriate in the circumstances.
21.26 In the following chapters, we set out how we propose to reconcile the need for legal certainty
with flexibility and cultural responsiveness, including a particular recognition of tikanga Māori.
SUMMARY OF THE FRAMEWORK
21.27 We have developed the proposed framework for burial decisions around three key questions.
Each is summarised here and addressed in more detail in subsequent chapters.
Who makes the decision?

21.28 The framework provides for a person to appoint a decision-maker to make decisions after their
death about funeral arrangements, disposal of their body or how any remains should be dealt
with. The appointed decision-maker is either an executor of the will or a new role of “deceased’s
representative”.437 That person should have a statutory right to make these decisions and a duty
to dispose of the body.
21.29 If a deceased’s representative is appointed, that person will make decisions relating to the
funeral, body and remains, leaving any executor to administer the estate.
21.30 If a decision-maker is not appointed, every member of the deceased person’s family should have
the power to make decisions about funeral arrangements, disposal of the body or how to deal
with any remains. They should also have a duty to dispose of the body of the deceased person
in certain circumstances.
What factors should they take into account?

21.31 In making these post-death decisions, any of these decision-makers must give effect to any
wishes the deceased person expressed in writing, unless the decision-maker is satisfied that
there is a compelling reason not to do so. If the deceased person expressed their wishes but not
in writing, they must be taken into account by the person making the relevant decisions.
21.32 Decision-makers must take account of any views of the family when making these decisions.
In particular, they must seek out the views of family members to the extent they consider
practicable in the time available, giving particular priority to obtaining the view of any spouse.
They must give preference to the views of those people closest to the deceased person,
particularly any spouse.
21.33 Decision-makers must also take account (where appropriate) of tikanga Māori and any
religious, cultural and ethical beliefs or practices of the deceased or their family; and the
likely size of the estate and its ability to cover the costs of the decisions relating to funeral
arrangements, disposal of the body and dealing with any remains.
436 See, for instance, Natalie Coates “What does Takamore mean for tikanga? – Takamore v Clarke [2012] NZSC 116” (2013) February Māori
LR; and Nin Tomas “Recognizing Collective Cultural Property Rights in a Deceased – Clarke v Takamore” (2013) 20 International Journal of
Cultural Property 333.
437 We have called this new role the “deceased’s representative”, but a better term, perhaps a Māori term, may be preferred. “Representative” is a
general term, also in use in other contexts, and so may give rise to confusion. We have tried other terms such as “burial nominee” or “kaitiaki”,
but neither term accurately reflects the role.
What court processes should be available to resolve disputes?

21.34 We consider that burial disputes should be settled without court intervention wherever
possible. This should be encouraged by supplying more information and training on burial
disputes to community groups who are well placed to provide resolution services. It should
be motivated by a statutory requirement to file a “genuine steps” statement before any court
proceedings for burial disputes are commenced. That statement should outline the steps that
have been taken to resolve the dispute and may be taken into account by the court when making
orders.
21.35 When it is necessary to resort to court resolution for burial disputes, application should be able
to be made to the High Court, the Family Court or the Māori Land Court. The nature of the
issues and other circumstances will determine which court is chosen. If the parties cannot agree
on the court, the matter should be heard in the High Court.
21.36 Courts should be required to deal with burial disputes with expediency. In making decisions,
the courts must take account of any wishes of the deceased person; the views of the family; and
tikanga or other cultural considerations.

Chapter 22
Who makes the decisions?
22.1 The current law, as affirmed by the Supreme Court in Takamore v Clarke, is that the executor
makes the decisions after death in respect to the body. We consider that the law could be
improved in three key ways. First, it should be possible for a person to appoint someone to make
the arrangements for their body and their funeral after death, leaving property arrangements
to be dealt with by the executor. We refer to this role as the “deceased’s representative”. If
the deceased has a will and has not appointed a representative, the executor will make these
decisions. However, if the deceased has appointed a representative, whether or not they have
a will, the representative will make the decisions. The role of the deceased’s representative
will provide a new choice for people who wish to provide explicit direction about their funeral
arrangements. In the event that the deceased has appointed a deceased’s representative, that
person will take priority over others, including the executor, in making decisions after death
about funeral arrangements, disposal of the body and how to deal with any remains.
22.2 Our second change is to provide that, when there is neither a representative nor an executor,
decisions should be made by members of the family, but there should be no legislated hierarchy
of decision-making. Instead, the law should provide that a funeral service provider is able to act
upon the instructions of any member of the family in the absence of knowledge of a challenge
to those instructions from another family member.
22.3 Our third change, outlined in the next chapter, is to provide for factors that the decision-maker
must take into account. These will include the deceased’s wishes (a paramount consideration),
the views of the family and tikanga Māori or other cultural factors personal to the deceased.
THE ROLE OF THE EXECUTOR
22.4 As set out in the previous chapter, the common law position in many Commonwealth
jurisdictions and the United States is that the executor has the right and duty to make decisions
in respect to the funeral arrangements, burial or cremation and other related matters.
22.5 In the section above, we suggested that there should be a new role of “deceased’s representative”
who is appointed for the sole purpose of making decisions after death about funeral
arrangements, disposal of the body and how to deal with any remains. However, this
appointment will be optional. If the deceased has a will and does not take the additional
step of appointing a representative, the executor will have the decision-making role. This is
substantially similar to the status quo, although as explored in the next chapter, the executor
will be exercising this decision-making power under a statutory power and must take account
of the same factors as the deceased’s representative.
22.6 In practice, the executor generally has no significant role in making decisions after death as
these are usually made by the deceased’s loved ones by consensus. The executor is able to defer
to the collective decision of the family and need not step in unless called upon to do so. It is only
where consensus fails that an executor may be called upon.
22.7 This means that, in practice, the role of the executor in making funeral, burial and other
related decisions will only be invoked if the family is unable to agree on such arrangements.
CHAPTER 22: Who makes the decisions?
We consider that this is appropriate and should be reflected in the statute given the executor
is appointed primarily for the purpose of administering the will and, in most cases, there is no
reason to interfere with the family making decisions and arrangements after death. However,
there is a strong rationale in preserving this function in relation to arrangements for the body
as it ultimately provides certainty as to who the decision-maker is in the event that the family is
unable to make the funeral decisions and other decisions. Third parties such as funeral directors
can also rely on the fact that they have recourse to an identified person who has the ultimate
responsibility to make funeral decisions.
22.8 This statutory affirmation of the executor rule combined with the introduction of a deceased’s
representative will ensure that there is certainty around decision-making. This was a key
concern of many submitters, particularly within the funeral industry. The proposals will make
it clear who the decision-maker is in the event that funeral and burial decisions are not being
made or when there is conflict over who has the right to make these decisions.
RECOMMENDATION
R104 The statute should provide that, in the event that the family is unable to agree on the funeral
arrangements or disposal of the body or any remains, the executor should have the right to
make these decisions and should have a duty to dispose of the body. This right and duty is
subject to the right and duty of the deceased’s representative, if one is appointed.
THE DECEASED’S REPRESENTATIVE
Scope of the role

22.9 We propose that the new statute should enable a person to appoint someone as their “deceased’s
representative”. The appointed deceased’s representative should have the right to make the
decisions about funeral arrangements, disposal of the body and how any remains should be dealt
with and should be under a duty to dispose of the body. In the case of the deceased also having
a will and thus an executor, the deceased’s representative will have the right to make these
decisions, while the executor will be responsible for decisions about property.
22.10 Unlike the executor, the deceased’s representative will be the decision-maker of first resort, and
their role will be engaged immediately at the time of death. The authority of the representative
would depend upon written proof of the appointment in the appropriate form.
22.11 We consider that this is the most practical mechanism by which the law can enable the wishes
of the deceased person to be implemented. It may be particularly useful to a person who
foresees a dispute arising after their death. While the law should state that the deceased’s
representative must consider any wishes expressed in writing by the deceased,438 this proposal
goes further by enabling the deceased person to appoint a trusted person to implement their
wishes. This proposal also deals pragmatically with any aspects of the deceased's wishes that
are unreasonable or impractical. In such a case, a trusted representative would be likely to do
their best to ensure that the spirit of the deceased’s wishes is implemented.
22.12 Another advantage of the creation of this role is that it enables a person to ensure that burial
decisions after their death are made according to the principles of tikanga. While we have
concluded that it is not possible to require as a matter of law that decisions must be made
in accordance with tikanga, under this proposal, a person could appoint a kaumātua as their
438 We discuss this further in Chapter 23.

deceased’s representative, knowing that the person will enable a tikanga-based decision-making
process.
22.13 There is precedent in New Zealand law for separating the roles of dealing with property and
dealing with personal matters. Under the Protection of Personal and Property Rights Act 1988,
a person is able to choose to appoint one attorney in relation to their property and another
attorney in relation to their care and welfare. The two attorneys are required to consult with
each other regularly, but their roles are distinct.439
22.14 The appointment of a deceased’s representative would effectively create a similar model for
decisions to be made after death. The deceased’s executor would be responsible for their
property after death, while the deceased’s representative would be responsible for their body.
A person could appoint a different person to each role or the same person to both,440 for
example, someone could appoint the family lawyer as an executor and appoint their spouse as a
representative.
22.15 The deceased’s representative should be required to consult with the executor (if one is
appointed) in respect of arrangements for the funeral and disposal of the body, given that the
costs of burial are usually taken from the deceased’s estate.441
Process and requirements of appointment

22.16 In the interests of certainty, we think that the statute should require the appointment of the
deceased’s representative to be undertaken in writing and with the consent of the selected
representative. We have considered whether further formalities should be required, such as a
witness signature. On balance, we have decided that, as the associated risks are relatively low
given that this role does not concern money and property, the process and requirements for
appointing a representative should be kept as straightforward as possible. The signature of the
deceased and the chosen representative should be sufficient.
22.17 It would be prudent for the deceased’s representative to retain a copy of the appointment, and
duplicates can be lodged with a family solicitor or other person if desired. While an appointment
could be made within a person’s will (provided the representative also signed their consent
in that document), in either case, the deceased’s representative should retain a copy so that
they can demonstrate authority to begin making burial arrangements immediately following the
death.
Stepping forward to make decisions after death

22.18 The deceased’s representative’s role would formally commence following the death of the
appointer, though there would be nothing to stop that person from making preliminary
preparations to exercise the role, as appropriate, if the appointer’s death is imminent.
22.19 Upon death, the onus is on the deceased’s representative to come forward with the form of
appointment that authorises them to act. In most cases, it will be obvious to the family and any
other interested people who the deceased’s representative is and that they will be involved from
the beginning in making the funeral and burial arrangements.
439 Protection of Personal and Property Rights Act 1988, s 99A(7).

440 For similar models, see the NY PBH LAW § 4201 under which a person can appoint, in writing, an agent to make decisions regarding the
disposition of remains upon death. See also NH Rev Stat § 290.17 (2014). See also proposals made in England for a “Deceased Citizen’s Charter”
under which a person can appoint a “funeral advocate” to procure and manage their funeral.
441 We further discuss the responsibility for costs below.
22.20 In a small number of cases, the deceased’s representative may not be available immediately,
and others may have already begun to make decisions. The deceased’s representative should be
required to make their position known to those who are involved in making the arrangements
as soon as reasonably practicable. If the deceased considers that there is a risk that their
representative might be unavailable to make decisions at the crucial time, perhaps because they
will be overseas, the deceased could also appoint a substitute deceased’s representative in the
same way.
22.21 If a deceased’s representative in unavailable or unknown to the family or executor, they should
be able to proceed with the arrangements. In other words, in order to exercise the rights
attached to the role, the deceased’s representative must act with a reasonable degree of speed.
The onus is on the representative to ensure that they make themselves known and fulfil the
decision-making role. If the representative does not fulfil that role, the executor (if there is a
will) or members of the family (as we discuss below) may make these decisions. However, if
there is no-one able and willing to act, the deceased’s representative remains liable for the duty
to dispose of the body.
22.22 A person appointed as a deceased’s representative should be able to reject the role if they are
no longer willing or able to fill it. However, that must be done in advance of the death of the
appointer. Because of the personal nature of the role of representative, the appointer is likely to
have chosen someone they trust to fulfil the role and on the basis of their personal qualities and
relationship. If the representative is no longer willing to act, they should notify the appointer
and revoke the form of appointment. In doing so, the deceased’s representative would thus give
up all rights and duties associated with the role. The appointer would also be able to revoke an
appointment at any time.
Rights and duties of the deceased’s representative

22.23 We recommend that the following rights and duties should attach to the deceased’s
representative:
. The right to make decisions about:
_ funeral arrangements;
_ how the body should be disposed of; and
_ how any remains of the body should be dealt with.
. The duty to dispose of the body of the deceased.
. The right to custody of the body (or to delegate that right, as appropriate) for the purposes of
exercising the rights and duties.
The right to make decisions

22.24 A deceased’s representative would have the right to make the decisions as to the funeral
arrangements, burial or cremation and other incidental arrangements. This confers on them an
ability to make the decision as to burial or cremation, and the location of burial if applicable,
and to do so in priority to any other person and without being inhibited from exercising that
right.
22.25 This right must be exercised having regard to the valid interests of others in accordance with
the factors we propose will be set out in statute (discussed below in Chapter 23).

The duty to dispose of the body
22.26 A deceased’s representative should be under a legal duty to dispose of the body. This is currently
one of the duties of the executor and reflects the public interest in treating deceased bodies with
respect and disposing of them within a reasonable period of time. To be clear, “disposing of
the body” should mean burying or cremating the body or such similar method of permanently
dealing with the body so that it does not become a nuisance. It does not extend to dealing with
the remains after cremation.
22.27 If a deceased’s representative fails to dispose of the body, they would be in breach of a legal
duty and could be prosecuted under section 150(1) of the Crimes Act 1960. In addition, the
deceased’s representative should be liable for the costs of burial but with a right to recover
reasonable costs from the deceased’s estate.442
Custodial rights
22.28 We also recommend that the deceased’s representative should have a right to the custody of the
body.443 This is a right currently vested in the executor as a right of “possession”. We think the
right should be retained and modernised to remove proprietary concepts that might be offensive
to some. The custodial right would be subject to the right of Police and coroners to take custody
of the body under the Coroners Act 2006.444
22.29 The purpose of a custodial right is to give the deceased’s representative (or indeed the executor
if there is no deceased’s representative) the ability to exercise his or her right of decision. There
may be times when the decision is at risk of being pre-empted by the actions of another who
may take the body away to prevent the deceased’s representative from making the arrangements
that he or she is lawfully entitled to make. If that is the case, a deceased’s representative can
insist on his or her legal right to custody of the body and can seek urgent court orders to enforce
custodial rights. In Chapter 24, we suggest that the court should have the power to issue a
warrant, under urgency, for Police to take custody of a body. The Police could then return the
body to the custody of the deceased’s representative (or executor) or to a location chosen by him
or her (such as a funeral home).
Need for public education

22.30 Our consultation suggests that many people would support the ability to appoint a personal
representative to make decisions about their body after death. Advance planning of end-of-
life decisions is usually seen as beneficial for a number of reasons. For instance, having an
awareness of what people expect or want to happen upon a death will put people in a better
position to manage differences at an early stage.445 However, under the current law, there
is a limit to how much an individual can plan what happens to their body after death. As
mentioned above, an executor is usually chosen for their expertise in managing property and is
not required to give effect to the deceased’s wishes about bodily disposal. The use of a deceased’s
representative will enable individuals to exercise greater autonomy about burial decisions.
22.31 We suggest that it will be necessary for the department administering the new legislation
to undertake a public education campaign about the option of appointing a deceased’s
442 We further discuss the responsibility for costs below.

443 At present, the executor has a transitory possessory right to the body of the deceased. It is a limited exception to the principle that there is no
property in a body and exists only for the purpose of ensuring proper disposal of the body. See Williams v Williams, above n 383.
444 We further discuss coronial investigations below.
445 Kristin Smith suggests that the custom of kawe mate (“carrying the death” to neighbouring tangihanga) could be one means of including tikanga
Māori in the burial process while still respecting the wishes of next of kin: Kristin Smith “Finding a place to rest: perspectives on kiri mate,
kawe mate and hahunga in the context of the ‘bodysnatching’ debate” [2010] Te Kāhui Kura Māori <www.nzetc.victoria.ac.nz>. See also
Anne Salmond Hui (AH & AW Reed, Wellington, 1975) at 188.
representative. We also suggest that the Public Trust should be required to include information
on its website about how to appoint a deceased’s representative and the desirability of making
post-death arrangements for one’s body as well as one’s estate.446 In Chapter 18, we proposed
that the department administering the new statute provide online information about consumer
rights in relation to funeral services. That website could also include information on deceased’s
representatives.
22.32 Because not everyone will appoint a deceased’s representative, we will consider what happens
when there is no deceased’s representative.
RECOMMENDATIONS
R105 The statute should provide that, before their death, a person may appoint a deceased’s
representative.
R106 Upon the death of the appointer, a deceased’s representative should have a power to
make decisions, in preference to all others including the executor, as to:
. funeral arrangements;
. how the body will be disposed of; and
. how any remains of the body should be dealt with.
R107 A deceased’s representative should have a duty to dispose of the body of the appointer
after death.
R108 A deceased’s representative (or the executor if there is no such representative or if the
representative fails to act) should have a right to custody of the body of the appointer
when he or she dies. That right can be exercised for the limited purposes of exercising the
rights and duties in respect of funeral arrangements and disposal of the body. The right to
custody of the body must be subject to other applicable laws, such as the right of Police to
take custody of a body under the Coroners Act 2006.
THE ROLE OF THE FAMILY
22.33 Family participation in the post-death arrangements is important for a number of reasons. A
death breaks the living social ties between the deceased and their family. In making burial
decisions, a family can lay claim to the identity of the deceased and, by doing so, can also
reinforce its own identity. In tikanga Māori, burial decisions are decisions that affect not
only the deceased’s survivors but also their ancestors and descendants. Many consider that
meaningful involvement by the family in decision-making after death is an important part of
mourning.447
22.34 The appointment of a deceased’s representative and an executor are both voluntary. There will
therefore be some cases where no-one has been appointed in a decision-making role, and the
statute will need to provide a default mechanism for decisions to be made in these cases. We
consider that, in such cases, decisions should be made by the family of the deceased. In practice,
families make decisions in different ways depending on the relationship dynamics within the
family, cultural background and pragmatic considerations such as who is most able to begin
funeral arrangements. For example, in many families, the surviving spouse and adult children
446 See www.publictrust.co.nz, which includes information about enduring powers of attorney and making wills.
447 McManus, above n 435.

will have the primary role. For other families, including Māori, the decision is made collectively
by a larger group. In some families, the deceased will have made their wishes known to the
family before death (for example, by pre-purchasing a plot at a preferred cemetery), and the
family will proceed to carry these out in a straightforward manner.
22.35 The challenge in this review is to frame the statutory obligation to make decisions after death
in a way that recognises the variety of ways New Zealand families are arranged and the variety
of cultural expectations. We seek to create a reform that provides legal clarity without imposing
a “one-size-fits-all” approach. Our proposal is to create a non-exclusive duty applicable to all
relevant members of the family. This reflects the current practice whereby usually a particular
person or a group of people will have primary responsibility for making arrangements after
death. As discussed in the next chapter, decision-makers from within the family will be required
to take account of certain matters, including the wishes of the deceased and the views of
other family members as well as cultural factors including tikanga Māori. This means that the
decision of family members, like the decision of representatives appointed by the deceased, is
not unfettered. We expect that the non-exclusive duty provides the closest possible statutory
reflection of how things currently operate in practice across New Zealand’s diverse family types.
22.36 For completeness, we discuss two other options we considered by ultimately rejected. These
are:
. a statutory hierarchy of decision-makers; or
. a general duty on the family as a collective group.
22.37 These options reflect the different ways in which families make decisions. They also reflect the
range of options that existing statutes use in relation to family decision-making. After exploring
these options below, we then set out our preferred option (non-exclusive duty on all family
members) in greater detail.
Statutory hierarchy setting out the priority of rights

22.38 One option, discussed in Issues Paper 34, is a hierarchy of family members authorised to make
the decisions. This involves setting out a list of family members in statute, ranked in order
of priority according to who can make burial arrangements in the absence of an executor or
deceased’s representative. The highest-ranked person on the list has the first right to decide. If
they are not willing or available, the right passes to the next person on the list and so on. Some
overseas jurisdictions have applied this approach as a means of identifying a priority decision-
maker as a matter of law.448 The highest ranking on the list is usually the spouse or partner of the
deceased, followed by an adult child of the deceased, followed by the parents and then siblings.449
22.39 A statutory hierarchy explicitly sets out the legal entitlements of different family members in
a burial dispute. It makes it relatively simple to identify who has the highest priority right to
decide, though there will still be frequent cases where more than one person has an equal claim
to decide, such as two or more adult children of a deceased or two or more siblings. In Takamore
v Clarke, the Court considered that, in the absence of an executor, the person with the best claim
to administer the estate would be treated as the decision-maker.450 This is a form of statutory
hierarchy.
448 See the legislation of Alberta, British Columbia, Saskatchewan, and the legislation of numerous American states. No Australian states have
codified burial decision rights into statute, although the Queensland Law Reform Commission recommended Queensland should do so in 2011:
Queensland Law Reform Commission A Review of the Law in Relation to the Final Disposal of a Dead Body (QLRC R69, 2011).
449 After that, the order varies slightly between jurisdictions but follows a broadly similar pattern that is based on strength of kinship links with
the deceased.
450 Takamore v Clarke (SC), above n 5, at [145]–[146].
22.40 A statutory hierarchy will not necessarily suit all disputes. It will not assist where the dispute is
between people who have an equal ranking on the hierarchy, such as siblings.451 Some overseas
statutory hierarchies contain quite detailed rules to address these situations. For example, some
Canadian hierarchies provide that, where siblings are in dispute, the eldest has the right to
decide.452
22.41 There is a risk that a statutory hierarchy, while certain, is arbitrary and does not address the
particular circumstances of the deceased, including cultural values. We note that this approach
is not favoured in either the Human Tissue Act 2008 or the Coroners Act. The value of legal
certainty must be balanced against the need for the law to respond to individual circumstances.
Every burial dispute will raise unique facts and circumstances, some of which will require
a more nuanced approach. A statutory hierarchy may lack the flexibility to address this. A
hierarchy relies on a fixed ranking of relationships that may not reflect the relationships the
deceased had in real life.453
A collective duty on the family as a whole

22.42 There is no definitive practice in New Zealand under which one family member will always
make the burial arrangements. Certain people may play a particular role or occupy a special
status, but that will differ depending on the family.454
22.43 Under tikanga Māori, the decisions to be made after death are considered a matter for whānau
and hapū rather than one particular person. The decisions are made collectively with a strong
focus on consensus. There may be competing claims by different hapū with which the deceased
was affiliated. The decision as to where the tūpāpaku should be buried provides an opportunity
to strengthen ties of whakapapa, and the process of making a decision allows different claims to
be considered.
22.44 The submission of Te Rūnanga o Ngāti Whātua was strongly against the statutory hierarchy
approach, describing it as:455
[A]bhorrent, not only to the principle of whakapapa, but to the universal need for surviving whānau
members to find peace.
22.45 Submitters from the Tangi Research Programme said the following about the use of a
hierarchy:456
Concepts and processes such as relationships, family, decision-making and authority are culturally
imbued and meanings can differ significantly across individuals, familial groups and cultures. As such
the compilation or proposed reliance upon a pre-determined hierarchy of individuals is extremely
problematic ... it is appropriate such matters are considered on a case-by-case basis.
451 See, for example, Leeburn v Derndorfer [2004] VSC 172, (2004) 14 VR 100.
452 See, for example, General Regulation to Funeral Services Act, Alberta Regulation 226/98, reg 36(2). In contrast, the proposal of the Queensland
Law Reform Commission was that, if the right to control disposal is held by more than one person, they must exercise it jointly: Queensland
Law Reform Commission, above n 448, at [6]–[13].
453 Foster, above n 392, at 1369.
454 Ruth McManus notes that grief is “historically specific and culturally patterned” and will be experienced uniquely and intensely by each
individual within a given culture: McManus, above n 435, at 129. Some New Zealand case studies give an idea of the diversity in how decisions
are made – see, for example, the case study of Rose and her whānau in Nikora et al “Final arrangements following Death: Māori Indigenous
Decision Making and Tangi” and the case study in Ministry of Justice He Hinatore ki te Ao Māori: A glimpse into the Māori world (Ministry
of Justice, Wellington, 2001) at 93.
455 Te Rūnanga o Ngāti Whātua is the representative body for Ngāti Whātua.
456 The Tangi Research Programme is being undertaken by a group of researchers at the University of Waikato. The work concerns all aspects of
traditional and contemporary death practices that involve Māori. They are funded by Royal Society of New Zealand’s Marsden Fund and Ngā
Pae o Te Māramatanga, the Māori Centre of Research Excellence.

22.46 We considered whether the statute should provide for the family of the deceased person, as
a family unit, to have a collective decision-making duty. This would be the option that most
closely reflects tikanga Māori. However, we are of the view that it would be too onerous for
families from other cultural backgrounds to be required to make decisions in this manner.
A non-exclusive duty on family members

22.47 We consider that there is an alternative under which the statute provides a role for family
decision-making with neither a hierarchy nor an obligation for the decision to be made
collectively and by consensus. Under this approach, no family member would have priority
rights, but all members of a deceased’s family would have a power to act either on their own
or by consensus with other family members. The statute would set down some minimum
requirements as to how the power should be exercised.
22.48 We propose that every family member of a deceased person should individually have all powers
necessary to make decisions about funeral arrangements, disposal of the body or how to deal
with any remains and should have a duty to dispose of the body of the deceased person in the
following circumstances:
. There is no deceased’s representative or executor or that person fails to fulfil their role.
. It is reasonably practicable for that family member to do so.
. It is appropriate with regard to the relationship between the deceased and that family
member.
. There is no other reason why that family member should be exempt from the duty.
22.49 We consider that this approach best enables the common practice under which the spouse
or adult children step forward and make the decisions. Under this approach, if the deceased
person has not appointed a decision-maker, the spouse or adult children may step forward,
make decisions and instruct funeral service providers. The funeral service provider can rely
on those instructions in the absence of knowledge of any challenge to those instructions from
other family members.457 If the spouse or adult children do not undertake this role, other family
members also have the right and duty to do so.
22.50 We suggest that a broad definition of family that is inclusive of the range of family relationships
is appropriate. A broad definition also leaves space for a conception of family that aligns with
Māori thinking.
22.51 The definition should encompass a biological, legal or psychological relationship, and it must
also acknowledge a culturally recognised family group. This is consistent with the approach
taken by existing statutes, including the Children, Young Persons and Their Families Act 1989
and the Human Tissues Act 2008. We suggest that burials legislation adopt a similar approach
and define “family member” in such a way as to include:
. someone having a close personal relationship with the deceased, whether characterised by
kin, marriage or some other relationship; or
. someone who forms part of the deceased’s whānau or other culturally recognised group of
which the deceased forms part.
22.52 With reference to tikanga, the effect of this proposed framework will be that, if a Māori
person wishes that decisions after their death be made according to tikanga, that person may
457 We further discuss the funeral service provider’s liability in accepting instructions below.
appoint a deceased’s representative that they trust to ensure decisions are made in that way.
Alternatively, they may express their wishes in writing. However, if they do neither of these
things, decisions will be made by their family (which is broadly defined) with tikanga being
one relevant factor and with particular significance being given to the views of any spouse. We
acknowledge that this framework does not expressly recognise burial decisions based on tikanga
in the sense that those principles should operate independently of any individual’s expressed
desire. We have instead created a space for an individual to express their wish that decisions
be made in accordance with tikanga. We consider that, while this proposal may not satisfy
everyone, it is a workable accommodation between legal certainty, individual autonomy and the
ongoing role of tikanga in burial decisions.
RECOMMENDATION
R109 The statute should provide that every member of the deceased person’s family should have
all powers necessary to make decisions about funeral arrangements, disposal of the body or
how to deal with any remains and should have a duty to dispose of the body of the deceased
person in the event that:
. there is no deceased’s representative or executor or that person fails to fulfil their role;
. it is reasonably practicable for that family member to do so;
. it is appropriate with regard to the relationship between the deceased and that family
member; and
. there is no other reason why that family member should be exempt from the duty.
OTHER ISSUES FOR DECISION-MAKERS
Enforcement of the duties to dispose of the body

22.53 We have described above that the executor, deceased’s representative and family members
should all have a duty under the statute to dispose of the body. Any proposal to impose a duty
raises the question of how that duty should be enforced if or when it is breached.
22.54 Currently, the Burial and Cremation Act 1964 establishes an offence if any person “who has
charge of a body” does not dispose of it within a reasonable time. In Chapter 15, we proposed
that this should be amended to make it clearer who is liable for this offence. We recommend
that it should fall on a person who has a duty to dispose of the body—that is, the executor,
deceased’s representative or family member. We also recommend that the timeframe should be
amended to be “without undue delay, taking into account the mourning needs of the bereaved
and any ceremonies to be performed”.
22.55 There is also an offence in the Crimes Act 1961 carrying a maximum term of imprisonment that
could be used to enforce the duty to dispose of the body.458 However, that offence tends to be
prosecuted only for the most egregious behaviour.
22.56 Of course, there is some difficulty in thinking about the imposition of an offence in relation
to people who have voluntarily taken on a role in recognition of their relationship with the
deceased person. There may be many valid reasons why an appointed decision-maker or family
member cannot fulfil this duty. For this reason, the offence provision provides a full defence if
the person has a reasonable excuse.
458 Crimes Act, s 150A: “Every one is liable to imprisonment for a term not exceeding 2 years who—(a) neglects to perform any duty imposed on
him or her by law or undertaken by him or her with reference to the burial or cremation of any dead human body or human remains”.

22.57 In practice, there is considerable value in the law clearly establishing a duty on a range of people.
This is particularly valuable in relation to family if the deceased person has not appointed a
decision-maker. We have been told that Police sometimes have to go to considerable effort to
find someone to step in and take responsibility for family members who have perhaps become
estranged in the later years of their lives. In those circumstances, the statutory duty will send
a clear message to family that, despite any estrangement, if there are no appointed decision-
makers, society expects that family should take on this responsibility. This is particularly
important in respect of responsibility for the costs of the funeral and disposal of the body.
A power of others to act in the absence of family

22.58 There may be times when no family member is available to carry out their duty but a third party
who is not a member of the deceased’s family steps forward and is willing to carry out that duty,
such as friends or neighbours or staff at a retirement home. We have come across examples of
this during our review. It also sometimes happens that a body is unclaimed and lies in a funeral
home or with the coroner until eventually it is buried or, more often, cremated.459
22.59 The ability of persons other than family, the executor or the deceased’s representative to make
the funeral arrangements serves the public interest and should be possible under law. To cover
cases of unclaimed bodies, we recommend that the statute confers a power on a person who
is not a member of the deceased’s family but who is willing and able to carry out funeral
arrangements and dispose of the body in circumstances when no other person is available to do
so.
RECOMMENDATION
R110 The statute should provide that any person has the power to make decisions about funeral
arrangements, disposal of the body or how remains of the body should be dealt with if there
is no executor, deceased’s representative or family member who is doing so.
A residual duty on the local authority in the absence of any other person carrying out the duty to
dispose of a body
22.60 We also think there remains a need for a residual duty to lie on the relevant local authority
to ensure that the body of a deceased person is buried or cremated where no other person is
available to fulfil that duty. Section 86 of the Health Act 1956 currently provides for this. It sets
out “duties of local authorities as to burials” and imposes a residual duty on a local authority to
bury any dead body that is “in such a state as to be dangerous to health”. Section 49 of the Burial
and Cremation Act provides a similar duty. We propose a new burial and cremation statute
should continue to provide such a duty because local authorities are best placed to undertake
disposal of bodies through council cemeteries and crematoria.
Funeral service providers’ reliance on instructions

22.61 Some funeral directors have told us that one of the advantages for them of the executor rule
is that they know they can rely on the instructions of the executor if there appears to be a
dispute within the family. While the proposed burial decision framework provides for a greater
number of potential decision-makers, to better reflect the way that these decisions are made in
practice, it must also provide some protection for funeral service providers in the event of a
dispute within the family as to who may make the decisions.
459 Michael Fox “Auckland’s dead and forgotten” (15 March 2012) Stuff <www.stuff.co.nz>.
22.62 We consider that the statute should provide that funeral service providers are not liable for any
deficiency in the authority of the person with whom they are contracting for the provision of
funeral services if they have no reason to consider that there is a deficiency in that authority.
This means that, if the spouse or adult children of the deceased person give a funeral director
instructions, the funeral director may rely on those instructions unless he or she has reason to
believe that a different person has been appointed as the deceased’s representative or that there
are other family members actively challenging the instructions.
22.63 We do not think that the law should require a funeral director to undertake inquiries as to the
extent of the authority of the person instructing them. That would be too onerous. Interestingly,
we have been told of one case where the funeral director received instructions from the
neighbour of a Māori man who had been estranged from his family for some time. Before acting
on the instructions, the funeral director undertook his own inquiries and identified siblings
of the man who lived in a different region and who, despite the estrangement, wished to take
responsibility for the body and dispose of it in accordance with tikanga. While this was a good
outcome in the circumstances, we think it is too onerous to impose a duty to undertake inquiries
when usually the instructing person will have adequate authority.
22.64 If a funeral director is aware of a challenge to the authority of the person providing instructions
or the substance of those instructions, the funeral director should not act further on those
instructions until the matter is resolved. We expect that such disputes will be very rare.
However, we acknowledge that, when they occur, funeral directors can find themselves in a
difficult position. They may have custody of a body without certainty as to what should happen
or who will pay their expenses. However, these situations arise now, and we do not think these
proposals will place funeral directors in a worse position than currently.
RECOMMENDATION
R111 The statute should provide that funeral service providers should not be liable for any
deficiency in the authority of the person with whom they are contracting for the provision of
funeral services if they have no reason to consider that there is a deficiency in that authority.
Responsibility for costs

22.65 One of the advantages of the executor rule was that the same person made the decisions about
the funeral and disposal of the body as administered the estate so was easily able to pay the
costs incurred by those decisions. Of course, in practice, usually the family make the funeral
and disposal arrangements and recoup the costs from the estate.
22.66 By proposing that the law recognises a greater range of potential decision-makers, it has been
suggested that tension may arise over payment of costs where the decision-maker is not the
executor. We acknowledge this possibility but consider that this tension already exists when
a family member who is not the executor makes the decisions. Also, problems can arise now
even when the decision-maker consults the executor because the executor is unlikely to have a
strong understanding of the deceased’s financial position immediately after death when funeral
arrangements are being made.

22.67 Nonetheless, it is important that the law clearly sets out expectations about the payment of
costs. We consider the following:
. The estate should be liable for the reasonable costs of funeral arrangements and disposal of
the body, as it is at present,460 no matter who is making the decisions and arrangements. If,
for example, there is no family and an altruistic stranger makes the decisions, the estate of
the deceased person should cover those costs if possible.
. The decision-maker should be required to consider the likely size of the estate and its ability
to cover the costs of the funeral and disposal of the body when making decisions.461 They
should be encouraged to consult with the executor if appropriate.
. What is “reasonable” should depend upon the size of the estate left by the deceased and the
deceased’s position and circumstances in life.462
. The onus should be on the person administering the estate to show that the funeral expenses
were unreasonable rather than on the deceased’s representative to show that they were
reasonable.
. Decision-makers should be liable for any costs incurred by them to the extent that they are
not reasonable or cannot be covered by the estate. In some cases, the deceased may be eligible
for a grant for funeral costs from Work and Income New Zealand.
RECOMMENDATIONS
R112 The statute should provide that the estate of the deceased person should be liable for the
reasonable costs of funeral arrangements and disposal of the body. What is “reasonable”
should depend upon the size of the estate left by the deceased and the deceased’s position
and circumstances in life.
R113 Decision-makers should be liable for any costs incurred by them in relation to funeral
arrangements and disposal of the body to the extent that the costs are not reasonable or
cannot be covered by the estate.
Coronial investigations
22.68 The Coroners Act provides for a coroner to investigate sudden, suspicious or violent deaths
or some other deaths that are not due to natural causes. Because that Act is also dealing with
deceased bodies in the period immediately after death, it is clear that any rights of executors or
deceased’s representatives in relation to the body of a deceased person must be subject to the
specific rights under that Act. Specifically, the executor or deceased’s representative’s right to
custody of the body must be subject to the coroner’s right to custody for the purposes of that
Act. Also, the coroner’s right to decide that a post-mortem is required may have implications for
funeral arrangements, although we note that any family member can object to that decision.463
22.69 However, we have been told that there is occasionally doubt as to whom the coroner should
return the body after a post-mortem has been completed. This could be problematic where
there is likely to be a dispute within a family about funeral arrangements or disposal of the
460 Rees v Hughes [1946] KB 517; [1946] 2 All ER 47.

461 We further discuss this and other factors decision-makers must consider in Chapter 23.
462 Rees v Hughes, above n 460, at 528 per Tucker LJ. See also Re Clarke (Deceased) [1965] NZLR 182 (SC). In Loasby, above n 420, Cooper J held
that the costs of a tangi held for a high-ranking Māori chief were not excessive, having regard to the rank and influence of the chief and should
be met by the estate.
463 Coroners Act, s 33(2).
body. There has been no judicial consideration of this issue in New Zealand to our knowledge,
although there has been overseas.464
22.70 We consider that coronial practice should reflect our proposals above to expand legal
recognition of the people authorised to make decisions about funeral arrangements and disposal
of the body, that is, if it is known that the deceased person appointed decision-makers, the
body should be returned to the custody of that person (the executor, unless a deceased’s
representative was also appointed). If decision-makers were not appointed, the body should
be returned to the family or other person who is making the funeral and disposal decisions.
This can be achieved by a practice note and education for coroners rather than via statutory
amendment.
Organ donation
22.71 The Human Tissue Act (HTA) contains some similar concepts to our proposals. That Act
governs the collection and use of human tissue. This is particularly relevant to collection and
use after death, for example, for organ transplantation. Under that Act, a person can appoint a
representative to consent or object to the donation of their organs or the collection of tissue for
a range of purposes when they die.465 The representative does not have any recognised custodial
right to the person’s body. When no representative is appointed, there is a mechanism for
determining who is entitled to consent or object. That mechanism depends on concepts of “next
of kin” and “immediate family”.
22.72 For the most part, we see no conflict between the HTA and our proposals. A person may
appoint the same person to both roles or different people. There is a very small theoretical
possibility that a decision-maker under our proposals could undermine the ability of a
representative under the HTA to consent to the collection and use of tissue by asserting their
right to custody of the body. In practice, this is unlikely to occur because decisions about organ
donation are addressed when the person is on life support systems prior to the determination
of death. However, the risk could be covered by a statutory provision asserting that funeral and
disposal decisions are subject to decisions made under the HTA.
CONCLUDING COMMENTS
22.73 The framework of decision-making that we have proposed is intended to retain the certainty of
the existing common law while providing a new and flexible option for people to express their
wishes.
22.74 In doing so, we have given thought to whether our proposal for a new role of deceased’s
representative is likely to make people more inclined to disagree on burial arrangements for a
deceased. Some have suggested that, if people are provided with a mechanism to express their
burial wishes, clashes with family members will inevitably result. If someone wants to use a
deceased’s representative to override their family’s wishes, the result may be that the family will
be more insistent on their views and more inclined to resist and challenge the representative’s
proposed course of action.
22.75 To this we would state that the proposal for a deceased’s representative is not intended to serve
solely as a dispute resolution mechanism. It may be particularly advantageous for those who
have close relationships not following usual “family” lines or for those who want to move away
from family traditions that would otherwise apply, but it should not be seen as limited to those
464 See Haqq v Coroner for Inner West London [2003] EWHC 3366.
465 Section 19.

instances. It will benefit those who want certainty and who want to exercise some control over
their burial arrangements. It reflects a common human interest in what happens to dead bodies
and forms part of a wider trend towards demystifying death and encouraging advance care
planning and end-of-life decision-making.
22.76 We do not think that the deceased’s representative proposal will make burial disputes more
likely. The goal should be to address the causes of disagreements rather than to retain law that
does not provide a level of choice that is expected in contemporary society.
22.77 It cannot be said with certainty that the deceased’s representative mechanism will resolve all
disagreements before they arise. Often, disagreement over burial matters reflects underlying
family tensions that will arise at the point of death no matter what. However, if a deceased’s
representative has been appointed, this will provide a pathway for ensuring that decisions are
more likely to be adhered to.
CHAPTER 23: Factors to be taken into account
Chapter 23
Factors to be taken into account
23.1 In the preceding chapter, we proposed that the law should recognise a wider range of people to
make decisions about funeral arrangements, disposal of the body and dealing with remains. The
purpose of this chapter is to consider how those decisions should be made, that is, what factors
must be taken into account by the decision-maker and to what extent must they consult other
people. These are important questions to answer.
23.2 We have come to the view that factors to be taken into account generally fall into one of three
categories. The first category is the autonomy of the deceased. It was strongly emphasised to us
in consultation meetings that many people assume their views will be binding on their estate.
The second category is family or the connections the deceased had with loved ones. While
there is broad agreement that the views of family and loved ones should be taken into account,
it is less clear how this should proceed where there is a difference of opinion among family
members—for example, if the adult children want the deceased to be buried in the same plot
as their first spouse while the surviving spouse disagrees. The third category relates to culture,
religion and other contextual matters that influence the deceased’s connections in the world.
For example, if a deceased person was involved with a particular religion it might be expected
that they would want a funeral service and a burial consistent with that religion. However,
there may also be a clash between culture (conceived broadly) and individual autonomy when
people live their lives in accordance with a set of cultural or religious norms that differ from
those in their family of origin. In this context, we consider it particularly important to address
the role of tikanga Māori.
23.3 Consequently, we have framed this discussion around the values of autonomy, family and
culture. In this section, we explore how they should be taken into account by decision-
makers—whether that is the executor, the deceased’s representative or a family member.
Ultimately, we reach the view that the statute should not be too prescriptive, instead providing
for the decision-maker to take account of all relevant factors and give the appropriate weighting
in the circumstances. It is our view that the circumstances of each deceased person may be
different, and the legal framework should therefore focus on how decisions are made rather than
directing a particular outcome.
AUTONOMY: THE VIEWS OF THE DECEASED
23.4 The current legal position is that the wishes of the deceased have no binding value but may be
taken into account by the decision-maker to guide their actions. This means that, if the family
members disagree with the deceased’s wishes, they can be easily overridden.
23.5 Our proposal to allow a person to appoint a deceased’s representative provides scope for the
deceased’s wishes to be given greater effect, as they are able to choose someone they trust to
make the decision. Within this framework, it now falls to us to consider whether the decision-
maker should be obliged to follow the deceased’s wishes as a matter of course and the limitations
on following those wishes.

23.6 Contemporary understanding of the importance of personal autonomy suggests that the
deceased’s wishes should strongly influence the decision and that it should be rare for them to
be departed from. A person should be able to express their autonomy in making decisions about
how their death should be commemorated and where their body should be buried or cremated.
23.7 Modern case law is increasingly giving greater weight and importance to the wishes of the
testator. The effect is that the testator’s wishes should be given effect to unless there is a
compelling reason not to do so. This approach accords with contemporary understanding of the
autonomy of the individual. Legal scholars such as Conway and Nwabueze argue that burial
directions should have binding force on the basis that this reflects the importance that is placed
on individual autonomy.466
23.8 In a number of cases and also in written commentary, Munby LJ has considered the importance
of the wishes of the individual. In a widely cited case Re M,467 relating to mental incapacity,
Munby J, as he then was, noted the importance of individual autonomy:468
[T]he weight to be attached to P’s wishes... will always be case-specific and fact-specific. In some
cases, in some situations, they carry much, even on occasions, preponderant weight...the nearer to the
borderline [of capacity] the more weight must in principle be attached to P’s wishes and feelings.
23.9 In the same case, Munby J referred to a person’s interests following death:469
Best interests do not cease at the moment of death. We have an interest in how our bodies are disposed
of after death, whether by burial, cremation or donation for medical research.
23.10 This passage has been widely cited by scholars in support of the proposition that a person ought
to be able to determine the nature of their funeral arrangements and where the disposal of their
body is to be undertaken.470
23.11 In D v R, Henderson J referred to the rights of testators “to make testamentary dispositions
which are unreasonable, foolish or contrary to generally accepted standards of morality”.471 This
was seen by the Judge to be as “basic human right”.472
23.12 There is clearly a greater expectation now than previously that a person ought to have a greater
control than the law presently allows in how they are to be commemorated after death and how
their body shall be disposed of. The present law is out of step with that expectation.
23.13 We consider that, where the deceased person has expressed their wishes in writing, the statute
should require the decision maker to give effect to the wishes of the deceased unless they are
satisfied that there is a compelling reason not to do so. If the deceased person has expressed
their wishes but not in writing, the decision maker must still take these into account but is not
bound to give them effect.
23.14 The intent of our recommendation is that the law should give more authority to the wishes of
the deceased expressed in writing before death, whether through a will or otherwise. A person
ought to have a reasonable expectation that their wishes as to what should happen on their
death in respect of their funeral and the disposition of their body will be followed. Provided
such directions are not unreasonable and will not impose an unreasonable cost relative to the
466 Conway, above n 425; Nwabueze, above n 425.

467 Re M (Statutory Will) [2009] EWHC 2525 (Fam); [2011] 1 WLR 344.
468 At 352.
469 At 353.
470 See AJ McGee and BP White “Is providing elective ventilation in the best interests of potential donors?” (2013) 39 J Med Ethics 135.
471 D v R [2010] EWHC 2405 (Fam); [2011] WTLR 449 at [39].
472 At [39].
size of the person’s estate, the executor, deceased’s representative or family member assuming
responsibility for post-death decisions would be expected to carry them out.
RECOMMENDATIONS
R114 The statute should require that, where a deceased person has expressed in writing his or her
wishes relating to funeral arrangements, disposal of their body or handling of their remains,
the person making the decisions about those matters must give effect to those wishes unless
satisfied that there is a compelling reason not to do so.
R115 Where a deceased person has expressed such wishes but not in writing, they must be taken
into account by the person making the relevant decisions.
THE VIEWS OF THE FAMILY
23.15 As we described above, it is important for the grieving process for families to have a central
role in post-death decisions even if the deceased person has appointed a decision-maker. We
described a role for family members as decision-makers in Chapter 22. Here, we analyse
whether and how the views of family members other than the decision-maker should be taken
into consideration.
23.16 We have particularly considered whether there is a special role for the views of the spouse of
the deceased person.473 A number of submissions on Issues Paper 34 identified the spouse as
culturally significant for many New Zealanders. The question is how best to reflect that within
the law. In practice, the spouse and children will be the most likely people to make the funeral
arrangements, and other family members will defer to the strength of their connection. The
spouse or adult children are also likely to have the best understanding of the deceased’s wishes
and the dynamics of the wider family group.
23.17 When the decisions are made by the deceased’s representative, executor or family member, we
propose that there should be a statutory obligation to take account of the views of the family
and to give preference to the views of those closest to the deceased.474 This will usually be the
spouse and adult children of the deceased. The statute should require the decision-maker to
give particular weight to their views unless there is a reason to prefer the views of other family
members in the circumstances. Of course, when there is disagreement between family members
(for example, between adult children from an earlier relationship and the surviving spouse), the
decision framework described above will govern how the decision is made.
23.18 This applies to all decision-makers such that, if a particular family member assumes
responsibility for the funeral arrangements, that person should be required to take account of
the preferences of other family members who also wish to be involved in making decisions (with
relative weight depending on the strength of the relationship).
23.19 We have considered whether a representative should be under an active obligation to seek
out family members’ views in order to take them into account or under a passive obligation
to consider views that are expressed to him or her. While it seems reasonable to require a
representative to get as many views as possible prior to exercising the decision, on the other
hand, that can be an onerous time-consuming responsibility, and in any event, family members
473 We intend the term “spouse” to include de facto and civil union partners.
474 “Family” should be broadly defined as we have described in Chapter 22.

can be expected to come forward with their views on the matter. The major concern with an
active duty to seek out family members’ views is delay.
23.20 We consider a middle ground is possible. The deceased’s representative should be under a duty
to seek out the views of family members to the extent that he or she judges to be reasonably
practicable in the time available. Particular priority should be given to obtaining the views of
any spouse.
23.21 If the deceased’s representative is a family member of the deceased, he or she is entitled to take
his or her own wishes into account as well as those of the wider family but must do so within
his or her capacity as an appointee who is exercising specific statutory rights and duties. We
recommend below that guidance be made available to people acting in this role, and it could
address how to balance one’s personal interests against the demands of the role.
RECOMMENDATION
any remains should be dealt with must take account of any views of the family. In particular,
that person must seek out the views of family members to the extent that he or she
considers is practicable in the time available, giving particular priority to obtaining the view
of any spouse. That person must give preference to the views of those people closest to the
deceased person, particularly any spouse.
TIKANGA MĀORI AND OTHER CULTURAL FACTORS
23.22 There is a third set of factors that need to be addressed. These are the factors that influence
how the deceased and their family form beliefs about what should happen to a body after death.
These may be influenced by religion, by the deceased’s personal ethical outlook or by the culture
of which the deceased and his or her family are part. Cultural factors lead some people to see a
particular way of handling the body as necessary, appropriate or right for their circumstances.
This is something that should be respected so far as possible as an element of treating the body
with dignity.
23.23 Of particular relevance in the New Zealand context is the role of tikanga Māori. In Takamore
v Clarke, it was affirmed that the executor must take account of cultural factors, including
tikanga:475
The common law rule has accordingly been built on experience over many years with regard to
perceived social necessities and changing public policies. In particular it has been developed by requiring
the personal representative to take into account different cultural, religious and spiritual practices as
well as the views of the immediate and wider family. Such development is consistent with the relevant
statutory context in New Zealand. It ensures that due weight is given by the common law to tikanga
concerning Māori burial practices, where they arise and are brought to the attention of decision-
makers. In New Zealand the existence of a common law rule in this form is well-established.
23.24 Significantly, under tikanga Māori, the spouse’s interest lasts for the life of the deceased, but
upon death, the body reverts back to the hapū. This means that it is not appropriate for the
spouse to be given preference ahead of the hapū.
23.25 It is clear to us that there will sometimes be conflict between the deceased’s own wishes, the
wishes of the family, cultural considerations of the family of origin and cultural identifications
formed by the deceased during their lifetime (including through marriage). If the deceased
person has expressed wishes as to funeral arrangements, disposal of their body or otherwise
dealing with their remains, those wishes should take precedence over other cultural
considerations unless there is a compelling reason not to do so.
23.26 However, if the deceased has not expressed their wishes, the decision-maker should be required
to take account of cultural, religious and ethical factors as well as the views of the family.
We suggest that this will provide guidance to a deceased’s representative, executor or family
member making the post-death decisions in cases where the deceased has a clear cultural
affiliation. In cases where the deceased’s family members are from different cultural
backgrounds and there are disputed cultural imperatives, we suggest that the decision-maker
should have a broad discretion as to the most appropriate course of action in all the
circumstances. Decisions about death are both highly personal and culturally significant such
that the law cannot set out with too great a specificity what is to happen in the case of a
difference in views or different cultural imperatives. It is essentially a judgement to be made.
RECOMMENDATION
any remains should be dealt with must take account (where appropriate) of tikanga Māori
and any religious, cultural and ethical beliefs or practices of the deceased or their family.
OTHER FACTORS
23.27 Apart from the matters described above, the decision-maker should be free to take account of
any other matters he or she considers relevant but must, finally, consider the likely size of the
estate and its ability to cover the costs of the funeral and disposal decisions being made. As we
described above, the estate should bear the reasonable costs of these matters, and so that should
be considered by any decision-maker.
RECOMMENDATION
any remains should be dealt with must take account of the likely size of the estate and its
ability to cover the costs of the decisions relating to funeral arrangements, disposal of the
body and dealing with any remains.

Chapter 24
The role of the courts
24.1 Despite a family’s best efforts to resolve a dispute and even if the deceased appointed a
deceased’s representative or executor, the court may still be required to make the ultimate
decision. In this chapter, we explore the role of the courts in this regard.
24.2 People we consulted with said that the focus should be placed on reducing the need for court
involvement by preventing conflict in the first place. We agree. In this chapter, we make
recommendations designed to encourage people to resolve disputes outside of court. We note,
however, that the High Court already has jurisdiction over burial disputes and that the well
established function of the courts is to exercise an oversight and determination function where
disputing parties are unable to reach resolution. The question is not therefore whether the
courts should have a role in burial disputes but rather when is it appropriate for them to become
involved, which court or courts should become involved and how should they do so.
24.3 At present, the High Court is the only court with jurisdiction to hear burial disputes, by
virtue of its inherent jurisdiction over such matters as confirmed and discussed in Takamore
v Clarke.476 We have reached the view that the court jurisdiction for resolving burial disputes
should be set out in statute. We set out that proposed statutory jurisdiction in this part of the
Report. First, however, we deal with the question of which courts should be given statutory
jurisdiction to hear these kinds of disputes.
WHICH COURTS SHOULD EXERCISE JURISDICTION?
24.4 For the reasons set out in the following paragraphs, we recommend that the High Court, the
Family Court and the Māori Land Court should each have statutory jurisdiction to hear burial
disputes.
24.5 Each court has particular attributes that will suit particular disputes. The High Court has the
ability to deal quickly with legal questions and can provide injunctive relief. The Family Court
can apply a less formal approach that, in many cases, will be better suited to burial disputes.
The Māori Land Court can deal with those burial disputes that require a deep understanding of
tikanga.
24.6 Our recommendations therefore do not remove the High Court’s jurisdiction to hear burial
disputes. Rather, they clarify that jurisdiction in statute, and they confer concurrent statutory
jurisdiction on other courts in order to provide a greater range of options for court-based dispute
resolution to the general public.
24.7 We do not expect that these proposed changes will increase the number of court applications.
Our proposed statutory provisions concerning deceased’s representatives and executors should
reduce disputes by clarifying who has rights to make decisions and who has obligations to
dispose of the body, by providing for the deceased person to appoint a decision-maker before
their death and by establishing the matters that must be considered when making post-death
decisions. Bereaved families will continue to treat the courts as a measure of last resort. The
476 Takamore v Clarke (SC), above n 5, at [7] and [90]–[91].
CHAPTER 24: The role of the courts
court will have discretion to refuse to hear proceedings that are brought for frivolous or
vexatious reasons. We think it extremely unlikely that any of the courts would face a significant
increase in workload as a result of our proposed changes.
The High Court

24.8 The High Court currently exercises jurisdiction over burial disputes under its inherent
jurisdiction.477 We make no recommendations for change to that position except to set out the
jurisdiction of the High Court in statute and clarify the matters that the Court should take into
account when hearing civil proceedings of this kind.
The Family Court

24.9 We noted in Issues Paper 34 that family matters lie at the heart of most burial disputes and that,
in many respects, the Family Court seems an obvious forum to hear many of these disputes.
Family Court judges are used to hearing matters of a highly personal nature that may also
have significant implications, such as child custody orders. Sometimes, these require speedy
decisions, for instance, where there is a risk of child abduction.478
24.10 The Family Court’s existing work provides a good model for determining who should make
funeral, burial and cremation decisions or for reviewing a decision that has been made. The
rules by which the Family Court operate and the ability of Family Court judges to ask questions
directly of the parties are likely to align with the way that many people might choose to deal
with a burial dispute. For many people, the process is likely to be important, and the main
concern for someone may be that his or her voice is heard within the decision-making process.
24.11 In our view, therefore, the Family Court should have statutory jurisdiction over burial disputes.
Roughly 90 per cent of submitters who answered this question in Issues Paper 34 supported
this proposal.
24.12 We note that some aspects of Family Court processes have recently been reformed. The review,
initiated by the Minister of Justice in 2011, sought to return judges of the Court to a more
judicial rather than therapeutic function, in other words, making decisions rather than
attempting to reconcile the parties.479 The Cabinet paper said that “reconciliation services
have a place in resolving family disputes for those who choose them, but that place is in the
community, not in the Court”.480
24.13 We have sought to make our proposal for Family Court jurisdiction consistent with this
approach. We make recommendations that may help disputes to be resolved outside of court
as far as possible. If parties choose to undertake private dispute resolution before initiating
court proceedings, this will be at their own expense and not undertaken by judges. The role
of the Family Court judge would be limited to giving a decision if none has otherwise been
reached. This is an obligation of the State, as noted by then Principal Family Court Judge, Peter
Boshier—it reflects the right of all people in a civilised society to have civil disputes heard and
resolved by an official arm of the State’s government.481
477 Takamore v Clarke (SC), above n 5, at [7] and [90]–[91].

478 Care of Children Act 2004, s 77.
479 Cabinet Social Policy Committee Family Court Review – Proposals for Reform (July 2012) at [28]–[30].
480 At [30].
481 Peter Boshier “The Role of the State in Family Law” (2012) 7 NZFLJ 199. At the time of publishing this Report, we note that Peter Boshier was
a Commissioner with the Law Commission but was not directly involved in this project.

The Māori Land Court
24.14 In Chapter 21, we noted that, in Māori communities, questions about burial are resolved by
the application of established rules and principles based on tikanga. This suggests that court
jurisdiction is unnecessary to help resolve disputes of that kind—there is already an established
dispute resolution process that is, as is appropriate for matters of tikanga, exercised on the
marae.
24.15 Despite that, we have considered whether there remains scope for court-based resolution
of disputes involving tikanga, for example, concerning which hapū or family group should
determine the burial location of a deceased Māori person. Some Māori may wish to make use
of a court-based jurisdiction in cases where application of tikanga by the parties themselves has
failed to bring about a result.
24.16 One might not expect such court jurisdiction to be heavily used, since tikanga has well
developed rules for determining burial location of a Māori deceased, which have been applied
throughout history. Nonetheless, the Māori Land Court is highly skilled at dealing with tikanga
matters and already deals in questions concerning Māori land. Therefore, it seems appropriate
that people should have the option of applying to that Court to help determine tikanga-based
burial disputes if they choose.
24.17 We have therefore considered whether the statutory jurisdiction of the Māori Land Court
should be extended to hear questions about the funeral, burial or cremation of a deceased
Māori person. At present, the Māori Land Court’s jurisdiction is limited mainly to matters
concerning how Māori land is dealt with under the Te Ture Whenua Māori Act 1993, but it
would not be inconsistent with the Court’s existing jurisdiction to enable it to hear questions of
burial of deceased people since, in Māori thinking, the burial of a deceased is an expression of
connections to the land.
24.18 The Māori Land Court supported this extension of its jurisdiction in its submission on Issues
Paper 34. It noted that its judges are accustomed to dealing with questions of tikanga and its
interplay with legal issues, they are familiar with the Māori communities in their respective
districts and they have regular dealings with trustees responsible for urupā. This existing
skillset of Māori Land Court judges could be particularly relevant to questions about the burial
of a deceased Māori person.
24.19 Among other submitters who commented on this question, there was also general support. One
submitter, however, opposed the idea of the Māori Land Court having jurisdiction over these
matters. They noted that holding the remains of the deceased person pending an outcome from
that Court would be expensive and that it would be a cumbersome judicial process rather than
a marae-based process.
24.20 We understand that this proposal might raise deeper questions about whether tikanga, as a body
of rules and principles, should be developed on the marae as has traditionally been the case or
whether it can or should be applied and developed by a court exercising judicial functions. We
think that this is a question that could arise in broader circumstances than burial disputes.
24.21 We also note that there could be delays and loss of control in taking a burial dispute to the Māori
Land Court. Many people will choose not to, and where people can resolve matters themselves
in accordance with tikanga, they should do so. However, we support people being given more
options for resolution, and therefore, on balance, we support the Māori Land Court being given
jurisdiction to determine burial and related matters.
DISPUTES OVER JURISDICTION
24.22 Thus far, we have recommended that the High Court, the Family Court and the Māori Land
Court have concurrent jurisdiction. Some disputes will clearly fall into one or the other
category, and the claimants can be expected to make their application to the appropriate Court.
For example, if the issue in question is a matter of complicated legal principle, the applicant will
likely apply to the High Court for a determination. If the problem concerns tricky relationships
within a family, the applicant will identify that the Family Court is better placed to determine
the issue. If questions of tikanga are central to the issue, the Māori Land Court will be the
obvious choice. Other matters such as cost, timeliness and accessibility may also determine the
choice of court.
24.23 However, there will be cases where one party wants the dispute heard in one court, and the
other party wants it heard in a different court. There are a few different options for dealing
with this situation. The legislation could provide specific criteria for which cases go to which
court. For instance, the Māori Land Court submitted that disputes involving a Māori deceased
or a burial site on Māori land should be heard in the Māori Land Court. This could be provided
in statute. However, determining who is a “Māori” deceased for that purpose is not able to be
governed by a bright line rule and may give rise to legal uncertainty.
24.24 A second option is that the proceedings could be heard in the court where they are filed and
that, if the opposing party disagrees with the proceedings being heard in that forum, they could
make a special application for a judge of another court to sit together with the presiding judge
in the court where the proceedings were filed.
24.25 In Issues Paper 34, we suggested this might be impracticable and cause difficult jurisdictional
questions (for example, if the judges disagree). However, some submitters favoured it. It might
be achievable through the cross-warranting of judges.482
24.26 However, our preferred option is that, if there is disagreement between the parties on which
court hears the case, it should be heard by the High Court by default. This is the most
straightforward option and will encourage parties to resolve any pre-trial forum issues or to go
straight to the High Court if they cannot.
HOW THE JURISDICTION SHOULD OPERATE
24.27 In the following sections, we outline how we think the jurisdiction should operate in the courts.
24.28 We deal with the following:
. The ambit of the court’s jurisdiction.
. The statutory criteria that the court must take into account when making any decision about
what should happen in a burial dispute.
. The priority that should be given to these disputes.
. Securing the position where urgency is required.
. Court orders and remedies.
. The right to appeal the court’s decisions.
482 In its 2004 Report examining the structure of New Zealand courts and tribunals, the Law Commission recommended cross-warranting of judges
to enable some Māori Land Court judges to sit in its proposed new Community Court so that their expertise and knowledge of tikanga would be
available. See Law Commission Delivering Justice for All: A Vision for New Zealand Courts and Tribunals (NZLC R85, 2004) at [330].

24.29 We also consider cultural advisers to assist the court.
24.30 We do not support imposing strict preconditions on a person’s standing to bring proceedings
in this jurisdiction. A wide range of people could be interested in and affected by the burial
arrangements of a deceased person. However, the courts should have the ability to dismiss
proceedings that are frivolous, vexatious or an abuse of procedure as the Family Court is
currently able to do under section 140(b) of the Care of Children Act 2004.
Ambit of the court’s jurisdiction

24.31 In Chapter 22 we proposed that a person may appoint a decision-maker to make decisions about
funeral arrangements after the appointer has died; whether and how the body should be buried
or cremated; and how any remains of the body should be dealt with. We consider that the statute
should provide for the courts to have jurisdiction to consider any dispute that may arise in
relation to those decisions. In particular, it should have jurisdiction to determine who should
make these decisions or, if they have already been made, whether the decisions are reasonable
in the circumstances. Alternatively, a person may ask the court to make the particular decision
itself.
How the court should make its decision: relevant statutory criteria
24.32 Whichever type of decision the court is being asked to determine and whichever court is
exercising the jurisdiction, we propose that, in making its determination, the court should have
regard to a list of statutory criteria to help guide their decisions.483 These criteria should be
the same as the matters that must be taken into account by the deceased’s appointed decision-
makers when making decisions, as we described above in Chapter 23. In summary, those
criteria are:
described above); and
. relevant cultural considerations including tikanga Māori.
24.33 In relation to cultural considerations, we note that, under some statutes, judges can request
cultural reports to be completed to provide information that may better inform their decisions.484
That information may include the cultural ties and values of the people concerned. Access to
such reports may be beneficial when culture is a key issue in the proceedings, although we
acknowledge that they may be costly and difficult to obtain. Consideration should be given
to other methods of obtaining this advice, such as allowing cultural advisers or, in the Māori
context, kaumātua to advise the court.
24.34 In addition to the criteria above, the court should also be required to consider the practicality,
cost and timeliness of any proposed burial arrangements, having regard both to the need to
uphold the dignity of the deceased and the interests of those who had a relationship with the
deceased. These may be useful factors particularly in cases where the competing interests are
very finely balanced. For instance, the court may ultimately favour a burial location that most
people can visit easily, or it may take into account whether certain arrangements would exhaust
the estate, particularly where there are contemporaneous family maintenance claims.
483 See Queensland Law Reform Commission, above n 448.

484 See Children, Young Persons and Their Families Act 1989, s 187.
The priority that should be given to these disputes

24.35 It has been emphasised to us that the court jurisdiction serves little purpose if people have acted
pre-emptively to take the body and bury or cremate it before court proceedings can be instigated.
For instance, we were told that, sometimes, substantive Family Court proceedings (those not
concerning vulnerable parties) are not finally determined until several months after they first
go before the Court. Obviously, this will not be appropriate for burial disputes where the burial
or cremation of the deceased is in question.
24.36 We believe there is sufficient justification for the courts to prioritise burial dispute proceedings.
These concern deeply significant decisions for those involved and turn on questions of culture
and belief. They should not be prioritised ahead of matters where personal safety is at risk
(for instance, domestic violence order applications), but they do have a special character
that warrants a speedy process. We therefore recommend that, where the Court receives an
application in this jurisdiction, it should be required to determine the case within 10 working
days.
24.37 In Issues Paper 34, we suggested that parties coming before the Māori Land Court might need to
be comfortable with lengthier timeframes, but the Māori Land Court submission said that, in its
opinion, it is well placed to deal with substantive proceedings in an efficient and timely manner.
Securing the position where urgency is required: urgent injunctions

Imminent risk of a body being taken
24.38 If the Court is satisfied that there is an imminent risk of a body being taken, it should have
the power to make an order appointing someone to exercise control and custody over the body
in the interim period. The person appointed should depend on the circumstances of the case,
having regard to who is available and the level of risk involved. It could be the deceased’s
representative or executor, if there is one, a coroner who is willing to be involved, a funeral
director, a kaumātua or Police.485
24.39 The scope of the powers attaching to that order would also be for the judge to decide. For
example, they may include a power to shift the body to a secure location or to remain with the
body.
Imminent risk of a body being buried or cremated

24.40 A small number of submitters suggested that Police should have statutory powers to seize a body
so as to prevent people from burying or cremating it before the court can hear the proceeding.
At present, if a body is taken, Police legally have no power to seize custody of the body and tend
to be wary of intervening in case of exacerbating the dispute.
24.41 We do not support conferring a specific statutory power on Police to seize a body. We think that,
if such a power is necessary in a certain case, a court application must first be made. Therefore,
if a body is in someone’s custody and the court is satisfied there is an imminent risk of it being
buried or cremated before the court can deal with the substance of the proceedings, the court
should have the power to issue a warrant allowing Police to take custody of the body for the
purpose of returning it to the legal decision-maker or for the purpose of enforcing the court’s
orders.
485 The Court could have access to a list of people who are willing and appropriate to act as interim custodians where required and could appoint
someone from that list.

Disinterment orders
24.42 We consider that, if a body has been buried in breach of the rights of a deceased’s representative
or executor, the court should have a statutory power to order its disinterment. In Chapter 12,
we discussed disinterment in other circumstances—where the family are not in dispute but
wish to move the body closer to other relatives; or where a property developer wishes to use the
burial land for other purposes. In that section, we emphasised the strong public view expressed
in submissions on Issues Paper 34 that a body, once buried, should not be disinterred without
significant reasons. We proposed there that the cemetery manager should have the power to
grant permission for a single disinterment if satisfied that all interested relatives have been
consulted and there are no objections expressed.
24.43 In contrast, where a body has been buried in breach of the rights of the deceased’s representative
or executor and a court has been asked to determine questions in relation to the body, it should
have a power to order the disinterment of the body. In making that decision, it must consider
the standard matters described above for its burial jurisdiction. If it orders disinterment, it
would also consider alternative disposal of the body or how that decision should be made.
Right of appeal
24.44 Given the significance and potential finality of these decisions, a right to appeal is important to
correct error and to supervise and improve decision-making. However, this needs to be balanced
against the need for speed and certainty.
24.45 We have concluded that claimants in the Family Court should be able to bring an appeal as
of right to the High Court, and the appeal should be conducted by way of rehearing. After
considering the matter, we have concluded that appeals should be limited to questions of law.
Allowing an appeal on both fact and law increases the risk of delay caused by re-litigating
factual decisions made in the court below. However, we are satisfied that a person should be
able to appeal if they are of the view that errors were made in how the law was applied to their
particular situation.
24.46 Claimants in the Māori Land Court should be able to appeal to the Māori Appellate Court under
the existing appeal procedure in the Te Ture Whenua Māori Act 1993.
RECOMMENDATIONS
R119 The statute should enable applications to be made to the High Court, the Family Court or the
Māori Land Court for determination of post-death disputes in relation to funeral
arrangements, disposal of the body or how any remains should be dealt with.
R120 If the parties cannot agree on which court should hear the proceedings, the matter should
be heard in the High Court.
R121 In relation to such an application, the court should have power to:
. appoint a person to make a decision;
. determine whether a decision that has been made is reasonable in the circumstances;
. make a decision about funeral arrangements, disposal of the body or how any remains
should be dealt with;
. make an interim order to secure the position of the body, including a power to order
that the body be moved to a new location and a power to appoint someone to act as
custodian of the body; and
. order disinterment of a body buried in breach of the rights of an executor or deceased’s
representative.
R122 When exercising this jurisdiction, a court should be required to take account of:
describe in R116);
. relevant cultural considerations, including tikanga Māori;
. the practicality, cost and timeliness of any proposed burial arrangements; and
. any other factors the court thinks are relevant.
R123 The statute should require the court to determine applications in this jurisdiction with
expediency.
R124 A court order made by the Family Court should be able to be appealed as of right to the High
Court and should be heard by way of rehearing on matters of law only.
R125 A court order made by the Māori Land Court should be subject to existing appeal processes
to the Māori Appellate Court as set down in the Te Ture Whenua Māori Act 1993.
ENCOURAGING OUT-OF-COURT RESOLUTION
24.47 As we noted above, while there will always be a role for the courts in helping to determine
disputes, attention should also be paid to the methods of resolving disputes without the need
for court intervention. Resorting to court can be expensive, time consuming and damaging to
relationships. On the other hand, various methods of alternative resolution can be cheaper,
quicker and less acrimonious. We consider that burial disputes are particularly well suited to
efforts to resolve them outside of court because the disputing parties usually have an ongoing
interest in maintaining a good relationship. Consequently, we have considered legislative and
non-legislative methods of promoting and motivating out-of-court resolution of burial disputes.
Legislative mechanisms
24.48 In considering legislative mechanisms for motivating out-of-court resolution of burial disputes,
we particularly focused on mandatory alternative dispute resolution (ADR) or a “genuine
steps” mechanism adopted under Australian Federal legislation in respect of civil disputes.
24.49 We have concluded that mandatory ADR is not appropriate for burial disputes. The main
reason is that some burial disputes will not be appropriate for ADR, perhaps because they
require a rapid and simple decision from a court; they clearly involve an uncertain point of law

that can only be determined by a court; or the relationships have broken down to such an extent
that a mediated resolution is extremely unlikely. A compelling reason should be present before
introducing mandatory mediation into a court regime.
24.50 Despite rejecting mandatory ADR, we consider that a middle way is possible in which the
statute sends a strong message to litigants that out-of-court resolution is preferable and
motivates that behaviour with negative consequences for parties that have not attempted to
resolve their disputes out of court. An example is provided by the Australian Civil Disputes
Resolution Act 2011 (Cth). Under that Act, before commencing proceedings, parties in civil
disputes must file a statement saying what steps they have taken to resolve their dispute. If
they have not taken any steps, they must provide the reasons why. Lawyers are required by the
Act to advise their clients of this requirement. The Act provides examples of genuine steps that
could be taken, such as:486
. notifying the other person of the issues and offering to discuss them;
. providing relevant information to the other person to enable them to understand the issues;
. considering a facilitated resolution;
. attending a facilitated resolution; or
. attempting to negotiate with the other person.
24.51 While a failure to take genuine steps or file the genuine steps statement does not invalidate
the proceedings, the court may take a failure into account when making decisions about case
management and directions as to costs. An example was provided in a 2012 case in which
neither party filed a genuine steps statement, and the lawyers conceded that no attempts had
been made to settle the matter before court despite the dispute concerning just $10,706.33—half
the likely legal fees of the two parties.487 In that case, the judge severely criticised the lack of
attempts at out-of-court resolution, refused to make a costs order and referred the lawyers to
the relevant Law Society, Bar Association and Legal Services Commission.
24.52 We consider that this is a simple mechanism that sends a strong message about ADR and
motivates the desired behaviour while avoiding the potential negative consequences of
mandatory ADR. It is particularly well suited to burial disputes because it is flexible enough to
accommodate the wide range of circumstances that may arise in those cases.
RECOMMENDATIONS
R126 The statute should require that, before proceedings are commenced under the burial dispute
jurisdiction, the parties must file a genuine steps statement, outlining the steps they have
taken, if any, to resolve the issues.
R127 The court may take account of the genuine steps statement or any failure to file a genuine
steps statement when exercising any of its powers or functions under the burial disputes
jurisdiction and when considering costs.
486 Civil Disputes Resolution Act 2011 (Cth), s 4.

487 Superior IP International Pty Ltd v Ahearn Fox Patent and Trade Mark Attorneys [2012] FCA 282 (Cth).
Non-legislative promotion of ADR

24.53 Through our consultation on Issues Paper 34, we encountered a strong desire for mechanisms
to enable parties to resolve burial disputes without the need for court intervention. We also
found that there are a wide range of community groups already engaging in or promoting ADR
for burial disputes, including the Muslim Working Together Group; the Federation of Islamic
Associations of New Zealand; the New Zealand Nurses Organisation; Māori wardens; funeral
directors;488 kaumātua; and lawyers.
24.54 Police iwi liaison officers and ethnic liaison officers are often involved in their capacity as
the liaison point between Police and the community. These officers rely on their cultural
knowledge, strong community relationships and professional judgement to diffuse or manage a
burial dispute.489
24.55 Support has been expressed for coroners being given power to intervene in burial disputes.490
It has been suggested that coroners could be given legal jurisdiction to mediate burial disputes.
Although there are examples of people who have had positive experiences with particular
coroners acting in their personal capacity, resolving burial disputes is outside the normal
coronial role, and so we cannot make such a recommendation.491 While some coroners have
significant experience and expertise in dealing with bereaved families, mediating disputes about
funeral arrangements, burial, cremation or disposal of the remains is a very different function.
24.56 We concluded from our consultation that there are a wide range of people in the community
that are well placed to step in and help to resolve burial disputes before they escalate but that
these people would benefit from clear information about the law, different cultural practices
and other people with greater expertise to assist.
24.57 Consequently, we would encourage the Ministry of Justice or Department of Internal Affairs to
consider publishing this information via pamphlets and a website. That information could be
made available at funeral businesses and Citizens Advice Bureaus. It could be useful in training
people who may find themselves in a strong position to support the resolution of burial disputes,
such as funeral directors, Police, lawyers, doctors and kaumātua.
488 According to FDANZ, there are a number of ways funeral homes try to assist: encouraging the family to find a compromise or seek legal advice
or mediation; requesting the executor’s assistance; and providing advice on the Administration Act 1969 and relevant High Court Rules. In
general, though, we are told that they try to stay out of the conflict and encourage families to find a solution.
489 See New Zealand Police Association “A day in the life of a Police iwi liaison officer” (31 March 2013) <www.policeassn.org.nz>.
490 Mike Watson “Coroner urges ‘body snatching’ mediation” (11 June 2010) Stuff <www.stuff.co.nz>.
491 Coroners Act, s 4.

Appendix A
Suggested default provisions for
community managers of cemeteries
In Chapter 12, we proposed that the new statute should contain basic default provisions in a schedule
to the statute providing powers and obligations for community managers of cemeteries. The following
is a suggested list of those provisions.
Application
1 These default provisions apply to any group of people who, when this provision comes into
force, are operating as community managers of a cemetery. “Community manager” in this
Schedule means a person who makes most of the day-to-day decisions in respect of a cemetery
such as the provision of burial plots, maintenance of the grounds and the keeping of burial
records, whether under a formal or de facto delegation from the cemetery owner.
Function
2 It is the function of community managers to control and manage the cemetery in respect of
which the manager was appointed.
Powers and duties

3 Community managers have the powers and obligations of cemetery managers under the new
statute.
4 In addition, community managers have all the powers necessary to fulfil their function. Those
powers include the power to:
. enter into contracts for the sale of plots for burial, either in perpetuity or for a limited tenure;
. dig graves, establish monuments and undertake landscaping and maintenance; and
. make rules binding on the public for the management of the cemetery, including the terms
of any contract to purchase a plot, control of access to the cemetery and limits on
memorialisation around graves.
5 Community managers must exercise all powers under the new statute for the purpose of the
management, administration or improvement of the cemetery.
Consequences of a breach of duty

6 Any person who is a community manager and who exercises a power for a purpose other than
the management, administration or improvement of the cemetery commits an offence.
Appointment and removal

7 At all times, there should be at least three community managers in respect of a cemetery.
8 A community manager may resign by providing notice to that effect to the relevant local
authority.
APPENDIX A: Suggested default provisions for community managers of cemeteries
9 If a community manager dies, resigns, is removed, is absent from New Zealand for a period of at
least one year or is otherwise unable or unwilling to fulfil the role of community manager, the
relevant local authority may appoint a new community manager.
10 Local authorities may determine any limit to the term of the appointment.
11 An appointment of a community manager is not valid unless the person has consented to his or
her appointment.
12 The name and contact details of all community managers must be noted on the local authority’s
cemetery register.
13 Upon the appointment of a new community manager, all property held by any departing
or previous manager automatically vests in the new manager. Community managers hold all
cemetery property as joint tenants. The District Land Registrar should have a power to amend
the certificate of title of any land held as cemetery property upon receipt of notice of the
appointment.
14 The local authority may revoke a community manager’s appointment if:
. the manager has exercised any of the powers of a community manager for a purpose other
than the management, administration or improvement of the cemetery; or
. the manager has failed to fulfil any of the cemetery obligations.
15 However, before any local authority revokes an appointment, it must:

. give notice to the manager of its intention to revoke the appointment and the grounds for
doing so;
. give the manager adequate opportunity to be heard on the matter; and
. consider any submissions made by the manager.
Decision-making
16 Community managers must make all significant decisions by a majority.
17 Community managers have no legal capacity as a group. All actions of a community manager
are undertaken as an individual in his or her own name.
Transparency
18 Community managers must ensure that accurate financial records are kept in respect of
cemetery property and money received and that those records are available for inspection on
the request of the local authority.492
492 The Public Audit Act 2001 should no longer apply to these cemeteries.

Appendix B
Maximum penalties for offences
1 In this Report, we have recommended the creation of a number of new offences and the
continuation of some existing offences. We now provide some analysis for setting the maximum
penalties for each of these offences. It is helpful to do this analysis across all the new and
continued offences together to ensure there is consistency both between offences and with
offences in other analogous legislation.
Principles for setting maximum penalties

2 Unfortunately, there is no agreed methodology for setting maximum penalties in New Zealand
legislation. This creates a risk that maximum penalties are based on intuition and produce
unintended irrational results across the statute book. To minimise this risk for the offences
proposed in this Report, we have applied a number of principles to guide our analysis.
3 The Sentencing Act 2002 establishes the purposes of sentencing. Most of those purposes
(particularly to hold the offender accountable and to denounce the offender’s conduct) require
an assessment of the seriousness of the offending. Therefore, assessing the seriousness of the
worst class of behaviour that would breach an offence is the first step in establishing what the
maximum penalty for that offence should be.
4 The Law Commission published a Study Paper in 2013 on Maximum Penalties in Criminal
Offences.493 It suggested a methodology for determining the seriousness of offences in order to
rationalise maximum penalties across the statute book. It suggested that there are two elements
to assessing seriousness—harm and culpability.494 The harm is the injury to an interest. That
injury can range from physical injury or damage to property; to breach of privacy, causing
humiliation or offensive behaviour. Sometimes, offending causes injury to the State (for
example, tax evasion) or injury to the collective public interest (for example, breaching health
and safety laws) rather than to an individual private interest.
5 The type of culpability considerations that are relevant to setting maximum penalties are
the mental elements of an offence—that is, whether the relevant action must be purposeful,
knowing, reckless or negligent. Each of these may alter the seriousness of the offending in a
different way.
6 Most offences encapsulate a wide variety of behaviour of varying degrees of seriousness.
The maximum penalty should be designed to reflect the worst class of offending within that
offence.495 This is reflected in the Sentencing Act, which states that the court must impose the
maximum penalty if the offending falls within the most serious of cases for which the penalty is
prescribed (unless circumstances relating to the offender make that inappropriate).496 It follows
that most penalties actually imposed for an offence will fall well below the maximum.
493 Maximum Penalties for Criminal Offences (NZLC SP21, 2013 Law Commission 2013).
494 At 4.17.
495 It should be noted that that is the worst class of case, not the worst case imaginable, because it will always be possible to imagine a more serious
case.
496 Sentencing Act 2002, s 8(c).
APPENDIX B: Maximum penalties for offences
7 The second step in our analysis involved an assessment of analogous offences already on the
statute book. In assessing analogous offences, we found a wide variety of maximum penalties,
which probably reflects the lack of methodology for setting maximum penalties. Consequently,
this step was not determinative but is used merely as a guide.
Categories of offences
8 The table below lists each of the 11 offences proposed in this Report. For the purposes of
assessing their seriousness, we consider that they tend to fall into four categories according to
the circumstances in which they could be committed:
Category 1. Offences that could only be committed by providers of funeral services in the
course of providing those services.
Category 2. Offences that most usually could be committed by funeral service providers but
could be committed by the public when a funeral service provider is not engaged.
Category 3. Offences that apply generally to the public, including funeral directors.
Category 4. An offence that could only be committed by managers of community
cemeteries.
PROPOSED OFFENCES
1. Offences that could only be committed by providers of funeral services in the course of providing those services
Rec 90 Carrying on business as a funeral service provider in breach of requirement to be registered
Rec 94 Knowingly breaching a duty of an owner or manager of a funeral service business
Rec 103 Breaching the disclosure requirements for funeral service businesses
2. Offences that most usually could be committed by funeral service providers but could be committed by the public when a funeral
service provider is not engaged
Rec 14 Disposing of or embalming a body before cause of death is determined
Rec 73 Knowingly cremating or otherwise disposing of a body except in an approved cremator or other approved device, unless
prior permission of the local authority is obtained
3. Offences that apply generally to the public, including funeral directors
Rec 54 Knowingly removing a body or remains of a body buried in any cemetery or place of burial without the permission of the
cemetery manager or the local authority
Rec 62 Knowingly burying a body in any land that is not an approved cemetery or burial ground
Rec 79 Breaching the obligation to treat any dead human body with respect
Rec 80 Failing to dispose of a body without undue delay
4. An offence that could only be committed by managers of community cemeteries
Appendix A Being a community manager of a cemetery and exercising a power for a purpose other than the management,
administration or improvement of the cemetery

Imprisonment
9 We consider that none of these offences should carry a term of imprisonment. Prison should be
reserved for the most serious offending and when other penalties would not achieve adequate
accountability. None of the offences we propose in this Report meet this threshold.
. The category 1 offences are committed in the course of operating a funeral business and
so are administrative or regulatory in nature. A fine would provide adequate deterrence,
denunciation and accountability.
. For category 2 and 3 offences, in the worst cases of offending, behaviour that breaches
the offences might justify a prison term. However, in those cases, the offending could be
prosecuted under section 150 of the Crimes Act 1961.497 That offence carries a maximum
term of two years imprisonment. As we discussed in Chapter 15, the advantage of the
proposed new offences with lower penalties is that they fill the gap in which lower-
level (yet still significant) offending is not currently prosecuted because the term of
imprisonment attached to section 150 indicates that it should be reserved for very
significant offending.
. For the category 4 offence, if the behaviour justified imprisonment, it could be

prosecuted as a fraud offence.
Fines
10 As we demonstrate below, we have reached the conclusion that an appropriate maximum fine
for all but one of the offences would be $10,000 for an individual and $30,000 for a body
corporate. We consider there are good reasons to justify a higher penalty for the offence in
Recommendation 83 of failing to be registered.
Category 1 offences
11 These offences (failing to be registered; breaching the duties of managers; and breaching the
disclosure requirements) can only be committed by providers of funeral services in the course
of providing that service. The purpose of these offences is to provide assurance to the public
that people providing funeral services are likely to be trustworthy and maintain high standards
of practice. The harm that is likely to result from this offending may be individual financial
losses (for example, a failure to provide a statement of costs may result in a consumer paying for
services he or she did not want or understand) or individual emotional costs (such as distress
caused by mismanaging the custody of ashes or failing to keep adequate records). There may
also be more general harm to the collective public interest by eroding the level of trust in the
funeral industry.
12 While these harms can be distressing for individuals, they are not significantly serious harms
in the broader context. They are likely to be caused by a failure to maintain good business
practices.
13 In relation to culpability, we have recommended that failing to be registered should be a strict
liability offence. That means that the prosecution does not need to prove that the person
knowingly operated without being registered. While this may reduce the level of culpability
in some cases, for the purposes of maximum penalties, we are examining the worst class of
497 Crimes Act, s 150 “Everyone is liable to imprisonment for a term not exceeding 2 years who—(a) neglects to perform any duty imposed on
him or her by law or undertaken by him or her with reference to the burial or cremation of any dead human body or human remains; or (b)
improperly or indecently interferes with or offers any indignity to any dead human body or human remains, whether buried or not.”
offending behaviour. That could be, for example, a person who deliberately avoided registration
because they knew that they would not reach the standards required.
14 We examined offences in analogous Acts of failing to be registered or licensed. We found
a number of analogous offences, although there is considerable variation in their maximum
penalties.
OFFENCES OF FAILING TO BE REGISTERED OR LICENSED
Act Provision Maximum penalty
Immigration Advisers Licensing Act 2007, s 63 Providing immigration advice without being licensed $100,000498
Motor Vehicle Sales Act 2003, s 95 Carrying on business of motor vehicle trading without $50,000 (individual)
being registered $200,000 (company)
Real Estate Agents Act 2008, s 141 Carrying out real estate agency work without being $40,000 (individual)
licensed or exempt $100,000 (company)
Private Security Personnel and Private Investigators Act Not holding a licence while being one of the people $40,000 (individual)
2010, s 23 who must hold a licence $60,000 (body corporate)
Secondhand Dealers and Pawnbrokers Act 2004, s 6(6) Carrying on business as a secondhand dealer without $20,000
holding a licence
Auctioneers Act 2013, s 24 Carrying on business as an auctioneer without being $10,000 (individual)
registered $30,000 (any other case)
15 We consider that the offence of failing to be registered as a funeral service provider is the
key requirement of the proposed statutory regime for the funeral sector. This significance and
the comparative level of maximum penalties found in similar statutes justify higher maximum
penalties than we are suggesting for the other offences. We are suggesting that maximum fines
of $40,000 for an individual and $60,000 for a body corporate would be appropriate. Of course,
these penalties would be reserved for the most culpable offending producing the worst levels of
harm.
16 In contrast, the other category 1 offences of breaching a duty and breaching the disclosure
requirements should not be strict liability. We found the following analogous offences:
OFFENCES ANALOGOUS TO THE OTHER CATEGORY 1 OFFENCES
Act Provision Maximum penalty
Food Act 2014, s 240 Breach of duty of operators of food businesses subject $50,000 (individual)
to national programme $200,000 (body
corporate)
Motor Vehicle Sales Act 2003, s 116(d) Failure to keep records of sale - infringement offence $2,000
Private Security Personnel and Private Investigators Act Employing a repossession employee or crowd controller $2,000
2010, s 69 without keeping the prescribed records
Secondhand Dealers and Pawnbrokers Act 2004, s 37 Failing to keep employee records $10,000
Auctioneers Act 2013, s 24(2) Failing to comply with record-keeping obligations $10,000 (individual)
$30,000 (any other case)
Fair Trading Act 1986, s 40 Failure to comply with a consumer information standard $10,000 (individual)
$30,000 (body corporate)
17 These analogous offences provide a wide variety of fines, which may reflect varying levels of
harm. Within these other category 1 offences, there is also a wide range of levels of harm.
However, at the most significant end of the spectrum, a breach of these other offences could
result in financial loss or significant distress to consumers. Maximum penalties of $10,000 for
individuals and $30,000 for bodies corporate appear to be appropriate.
498 Alternatively, a maximum term of imprisonment of seven years can be imposed if the defendant knew he or she was required to be licensed.

Category 2 offences
18 Similar to the offences above, category 2 offences (disposing of or embalming a body before the
cause of death is determined and cremating a body other than in an approved cremator) would
usually only be committed by funeral directors. However, they could be committed by members
of the public if a funeral director was not engaged. These offences are most likely to be the
result of poor business practices when committed by funeral directors and of ignorance of the
law when committed by the family of a bereaved person. However, the worst class of offending
against this requirement would be the person who deliberately disposes of the body prior to
determining the cause of death so as to cover up their responsibility for the death.
19 These offences may involve different levels of culpability and produce different levels of harm.
The most serious offending could result in the concealing of responsibility for homicide.
However, that level offending could be dealt with more appropriately under other criminal
offences including section 150 of the Crimes Act. These category 2 offences, in contrast, are
designed to capture less serious offending such as may result from poor business practices.
20 We did not find analogous offences in other New Zealand statutes, although we note that
currently:
. a person who disposes of a body before the cause of death is determined is liable to a
maximum fine of $1,000;499 and
. a person who cremates a body other than in a crematorium breaches the Cremation
Regulations 1973 and so is liable to a maximum fine of $1,000 or a maximum term of
imprisonment of 12 months.500
21 We consider that these existing penalties are out of date and should be brought into line with
the other maximum penalties in this Report, namely $10,000 for an individual and $30,000 for
a body corporate.
Category 3 offences
22 The category 3 offences (removing a buried body without permission; burying a body other
than in an approved cemetery; not treating a dead body with respect and failing to dispose of
a body without undue delay) are all concerned with treating dead bodies with dignity. Similar
to category 2 offences, the seriousness of this offending ranges from very significant criminal
behaviour (surreptitiously disinterring a body from a cemetery for entertainment) to much
lesser wrongful behaviour (for example, burying a body on private farmland without obtaining
the necessary approvals). Again, the most significant offending could be prosecuted under
section 150 of the Crimes Act. These offences, in contrast, are designed to capture lower-level
offending that might not warrant a prison term, for example, burying a body on one’s own
farmland without obtaining the necessary approvals or storing a body for so long that it becomes
offensive.
23 The harm captured by these offences may be emotional distress caused to the bereaved relatives
of the deceased person or harm to the collective public interest in controlling the treatment of
dead bodies.

500 Section 56. We note that, under that section, a breach of the Cremation Regulations 1973 makes a person liable to a fine not exceeding 500
pounds. That fine has not been updated to decimal currency, and therefore s 7 of the Decimal Currency Act 1964 applies.
24 There are no directly analogous offences on the statute book, although we note that there is
an offence under the Human Tissues Act 2008 of collecting human tissue from a body without
consent that carries a maximum fine of $50,000 or one year’s imprisonment.501
25 Given that very serious behaviour captured by these offences should be prosecuted under
section 150 of the Crimes Act and that these lower-level offences are designed to target people
who are merely ignoring their legal obligations or being negligent about them, we consider that
these new offences should only carry lower-level penalties so as to encourage prosecutions of
this type of behaviour. Maximum penalties of $10,000 for an individual and $30,000 for a body
corporate would provide adequate accountability and denunciation.
The category 4 offence

26 The category 4 offence (of exercising a power of a manager of a community cemetery for a
purpose other than the management, administration or improvement of the cemetery) is specific
to people who are managing community cemeteries (currently known as trustee cemeteries).
These people are managing a cemetery for a community or public benefit. Community
cemeteries are not private entities. Therefore, we have recommended in Appendix A that the
new statute provides that community managers have a duty to exercise their management
powers for the purpose of the management, administration or improvement of the cemetery.
This makes it clear that managers of community cemeteries cannot use their position to their
own advantage.
27 The harm that might arise from this type of offending is financial loss to the cemetery or
unspecified harm to the public interest through a person obtaining an unfair advantage. Most
community cemeteries do not deal in large sums of money, so any financial loss may be
relatively small in real terms but have a significant impact on the future viability of the
cemetery.
28 Similar to category 3 offences above, there are other offences on the statute book that might
capture some of this behaviour, for example, theft by a person in a special relationship under the
Crimes Act.502 However, a conviction for that offence makes a person liable to imprisonment.503
We consider there is value in providing a lower-level offence carrying only a maximum fine of
$10,000.
501 Human Tissues Act 2008, s 22.

503 Section 223. Seven years’ imprisonment if the value of the property exceeds $1,000,; one year if the value is between $500 and $1,000; and three
months if the value is less than $500.

Appendix C
List of submitters
FINAL WORDS: DEATH AND CREMATION CERTIFICATION IN NEW ZEALAND NZLC IP23, 2011
Auckland Regional Public Health Service Funeral Directors Association of New Zealand
Department of Internal Affairs: Births, Deaths New Zealand Embalmers Association
and Marriages Policy Group
Dunedin Community Law Centre
Health Quality and Safety Commission New
Judge A N MacLean, Chief Coroner
Zealand
Ministry of Justice
National Collections and Reporting, National
Health Board: Ministry of Health Michael Chapman
New Plymouth District Council Mary Dally
New Zealand Police Pauline Exton
Statistics New Zealand Ingrid Lindsay
Regional Public Health, Greater Wellington Sally Raudon
College of Intensive Care Medicine of Australia Rosaleen Robertson
and New Zealand
Shiva Sami
Department of Critical Care Medicine,
Auckland City Hospital Shyrrel Sischer-Saldivar
Medical Council of New Zealand Dr Bob Anderson
Medical Practitioners: Mercy Hospice Auckland Dr John Armstrong
New Zealand Medical Association Dr Roger Deacon
New Zealand Nurses Organisation Dr Ian Fulton
Nursing Council of New Zealand Dr R L Graham
Nurse Maude Hospice and Palliative Care Dr D Maplesden

Service Dr Roderick Mulgan
Palmerston North Women’s Health Collective Michael Naera
Sands New Zealand Dr Martin Sage
Royal New Zealand College of General Martin Searle
Practitioners
Dr Branko Sijnja
Brethren Funeral Services
Cremation Society of Canterbury
APPENDIX C: List of submitters
THE LEGAL FRAMEWORK FOR BURIAL AND CREMATION IN NEW ZEALAND: A FIRST
PRINCIPLES REVIEW NZLC IP34, 2013
The Office of Ethnic Affairs Dannevirke Cancer Support Group

Isaac Wilson, Chief Judge of the Māori Land Islamic Education and Dawah Trust
Court
Al Madinah School
Human Rights Commission
Al-Ikhlas Trust
Department of Internal Affairs
Ngāi Tahu Māori Law Centre
Controller and Auditor-General
Consumer NZ
Ministry of Health
Māori Party
Ministry for Culture and Heritage
Law for Change Waikato
New Zealand Federation of Multicultural
International Centre for Children: Working
Councils Inc
Together Group
Kia Piki Te Ora (Te Ao Hou Trust) Māori
Waitakere Indian Association
Suicide Prevention
Dunedin Community Law Centre/Dunedin
Tauranga Wesley Methodist Church
Change
Committee
Green Pet Burial Society
Historic Cemeteries Conservation Trust of
New Zealand New Zealand Nurses Organisation
Palmerston North Women’s Health Collective New Zealand Archaeological Association
Rural Women New Zealand National Council of Women of New Zealand
Federation of Islamic Associations of New Ōtautahi Māori Women’s Welfare League
Zealand
Bait-ul SadaQah’s
New Zealand Law Society
Sri Lankan Society of New Zealand
Working Together Group (Muslim Funeral
Service) Umma Trust
Waikato Muslim Association Christchurch Multicultural Council
Dannemora Al-Falah Trust Kiwi Muslim Directory
Al Hoda Islamic Trust Manawatu Muslims Association
Albanian Community Awqaf New Zealand
New Lynn Islamic Trust Public Issues Network of the Methodist Church
of New Zealand
Al-Manar Trust
The Society of Saint Pius X
Young Muslim Women’s Association
Waikato Indian Association Incorporated
The Chinese Muslim Family Community
New Zealand Catholic Bishops Conference
Haroun al Rashid Trust
Community and Public Health (CDHB)
Counties Manukau Grey Power

Te Whare Roimata Trust on behalf of the Natural Burials
Inner City East Older Persons’ Project and the
Abraham’s Funeral Home
Inner City East Older Persons’ Network
Battersby Funeral Services Ltd
Celebrants’ Association of New Zealand Inc –
Tangata Kai Ārahi te Ture o Aotearoa Funeral Directors Association of New Zealand
Heartheld.com Brethren Funeral Services
Grey Power NZ Federation Inc Pamela Lane-Parr
Ny Sjaelland Fyrnsidu Campbell and Sons Funeral Services
Celebrant School Andrew Malcolm
Fairway Resolution Heritage Funeral Services Ltd
Motueka Anglican Parish Living Legacies Ltd
Te Taha Māori o Te Haahi Weteriana o Harbour City Funeral Home
Aotearoa
Hope and Sons Ltd
150 Memorial Wall Trust
Brad McAneney
National Spiritual Assembly of the Baha’is of
New Zealand Legacy Funeral Homes Ltd
Anglican Church in Aotearoa Pellows Funeral Directors
Tangi Research Twentymans Funeral Services Ltd
New Zealand Master Monumental Masons Danny Langstraat

Association South Waikato Funeral Services Ltd
Freda Taylor Cremation Society of Canterbury Ltd
John Squire Trent Barton
Newberrys Funeral Home Peter Williams
Evans Funeral Services Ltd Hamish Batchelor
David Parker New Zealand Embalmers Association
Tararua Funeral Services Ltd J Ngarewa Funeral Services
IC Mark Ltd Bledisloe New Zealand Ltd
Go Willow! New Zealand Cemeteries and Crematoria
The Natural Funeral Company Collective
Janine Howard Te Rūnanga o Ngāi Tahu
With Our Loved Ones Te Rūnanga Ngāti Whātua
Lamb & Hayward Whanganui Tamaūpoko Link
Gillions Funeral Services Waipa District Council
Dil’s Funeral Services Hamilton City Council
New Zealand Independent Funeral Homes Ltd Southland District Council
Taupo District Council Population Health/Waikato District Health

Board
Upper Hutt City Council
New Plymouth District Council
Environment Southland
Ruapehu District Council
Matamata Piako District Council
Manawatu District Council
Public Health South, Southern District Health
Board Tauranga City Council
Rangitikei District Council Sean O’Shea
Whakatane District Council John De la Bere
Hauraki District Council Sharon Evans
Dunedin City Council Jan Ellis
Whangarei District Council Edward Ashby
Thames-Coromandel District Council John Adam
Kapiti Coast District Council Diane & Colin Sandbrook
Tasman District Council Dana Bradley
Buller District Council G & J Shirley
Chatham Islands Council Hugh Mawson
Horowhenua District Council Brian Clark
Central Hawke’s Bay District Council Roger Youmans
Auckland Council Paul Briggs
Ashburton District Council Donald N Dempsey
Central Otago District Council Philip & Dorothy Tomlinson
Masterton District Council Barbara Mary Morris
Gisborne District Council Fiona Mackay
Christchurch City Council Francis Henry Day
South Waikato District Council Henry John Hancock
Opotiki District Council Kathie Roberts
Waimakariri District Council Robert Radley
Porirua City Council Trevor Taurima
Local Government New Zealand Peter J Fahy
Wanganui District Council Ngāti Wharekokowai
Auckland Regional Public Health Service Keith & Linda Askin
Toi Te Ora – Public Health Service 43A Tauranga Bucket Group
Regional Public Health Mal Ouston

Jo Morris Peter Laufkotter
Sheila Neilson Kit Howden
Erin Whooley Michael Borden
Phillip Cottingham Joanna Santa Barbara
Sharron Wooler Rhonwen Seager
Rica Salamat Ken West MBE
Robert Joseph Wehipeihana Jane Stevens
Anthony Tele Gerard Hulst
Meg Christie Jill Needham
Leah McCurdy Rosalie Wainwright
William Miller Mary Hayton
Jane Wickham Julie Stewart
Charl Hirschfeld Richard Leney
Jacob Mcleay Leigh Kennaway
Averil Martin Tim Jewell
George Montgomery Margaret Sagar
Warwick Blair Ken Rose
Valletta Angela Tawhai Leigh Minards
Doreen Anderson Terry Snow
Jenny Baker Johanna Kinvig
Geoff Botherway Broadbent & May Ltd
Stuart Batty Anna Wiles
Barbara Grant Toni Welsh
Viola Palmer Colin Adams
Karen Tilley Hazel Simpkin
Hayley Latta Jake Overton
Michael Wolffram Tracy Collins
Greg Brownless Dorothy Macedo
Lynne Pope Lloyd Gleeson
Danuta Glendenning Andrew Broughton
Zela Charlton Benjamin Basevi
Cherrie Wainui Enid Ellis
Kaye Shannon
Carolyn Bond
Warwick Blair
Lance Gravatt
Michelle Mclean
Marta Swanepoel
Yvette Rigby
Hugh Cave
David Philps Eade
David Chilvers
Alan and Lorraine Mckenzie
Geoff Canham
Katerina Seligman
Linda Morley
Alan McArdle
Kevin Hague
Rob Nannestad
Solomon Tipene
Torere Reserves Trust
Jim Consedine
Stewart Lindsay
Gail McJorrow
Jill Schroeder
June Foster-Campbell

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E 31( 134)

A NEW LAW FOR

ii Law Commission Report

The Hon Amy Adams

Sir Grant Hammond

iv Law Commission Report

Sir Grant Hammond

vi Law Commission Report

Glossary of Māori terms ............................................................................................................................ 5

Executive summary ................................................................................................................................... 6

Summary of recommendations .............................................................................................................. 20

Chapter 1 Introduction ........................................................................................................................... 36

PART 1 Death Certification .................................................................................................................... 41

Chapter 2 The current system of death certification ............................................................................ 42

Chapter 3 Problems with the current system ........................................................................................ 48

Chapter 5 An online process for certifying cause of death .................................................................. 57

Existence of hazards in the body ...................................................................................................... 60

Chapter 6 Statutory duties in determining the cause of death ............................................................. 63

Chapter 7 Certainty about when death occurs ...................................................................................... 75

Chapter 8 Auditing cause of death determinations .............................................................................. 79

PART 2 Burials and cremations ............................................................................................................. 89

Chapter 9 Introduction ........................................................................................................................... 90

Chapter 10 Current legislation ............................................................................................................... 92

Chapter 12 Reform of places of burial ................................................................................................. 111

2 Law Commission Report

Chapter 13 Approval of new cemeteries ............................................................................................. 137

Chapter 14 Cremation .......................................................................................................................... 142

Chapter 15 Statutory duties in respect of the disposal of bodies ....................................................... 147

PART 3 The funeral sector .................................................................................................................. 151

Chapter 16 The funeral sector ............................................................................................................. 152

Chapter 17 The case for reform ........................................................................................................... 162

Chapter 18 Recommendations for reform ........................................................................................... 172

PART 4 Burial decisions ....................................................................................................................... 191

Chapter 19 Introduction ....................................................................................................................... 192

Chapter 20 Current law and issues ...................................................................................................... 197

Chapter 21 A statutory framework for burial decisions .................................................................... 203

Chapter 22 Who makes the decisions? ................................................................................................ 209

Chapter 23 Factors to be taken into account ....................................................................................... 224

Chapter 24 The role of the courts ........................................................................................................ 229

Appendix B Maximum penalties for offences ..................................................................................... 241

Appendix C List of submitters ............................................................................................................. 247

4 Law Commission Report

Hapū Sub-tribal group.

Iwi Tribal group.

Pākehā Non-Māori New Zealander.

Tino rangatiratanga Sovereignty, self-determination.

Tūpāpaku The body of the recently deceased person.

Urupā A Māori burial ground.

Whakapapa Genealogy/ancestral history, including relationships with people and place.

Whānau Family group.

4 For further explanation, see www.maoridictionary.co.nz.

6 Law Commission Report

A new online process for determining the cause of death

Clarifying duties in relation to determining the cause of death

Extending the power to determine the cause of death to nurses

Clarifying when the doctor must examine the body

Clarify when an alternative doctor may determine the cause of death

Disposing and embalming bodies only after cause of death is determined