Burial of a deceased person in New Zealand is controlled by the Burial & Cremation Act 1964 which states that burials must take place in an authorized cemetery. The exception is where there is no cemetery "within 32km of the place where the death has occurred, or of the place whence the body is taken for the purpose of burial" or "where there are exceptional circumstances". The Minister of Health may grant permission in these instances.

Cemetery Options

Most cemeteries in New Zealand are owned and operated by local authorities but some are owned by Trusts or Iwi.

Modern cemeteries are called ‘lawn’ cemeteries. The plot incorporates a concrete strip (Berm) at the head of the grave on which the memorial is mounted, while the grave is covered with grass.

Cemeteries are divided into sections based on either;
 the memorial style, such as plaque or headstone
 religious or ethnic origin, such as Protestant, Catholic, Greek Orthodox, Pacific Islander, Hindu, Tung Jung,
   or interdenominational

Cemeteries usually have separate areas for children and stillborn babies.

A Cemetery plot generally accommodates more than one person. They are commonly double depth, where the first interment is at approx 7 feet deep in the plot and the second interment is at a shallower depth so as not to disturb the first.

Most cemeteries will not allow pre-purchase of a plot, however some allow families to purchase additional neighbouring plots, at the time of a burial of a relative.

Cemetery Prices

Cemetery charges include:
 Plot fees for either the purchase of the plot of land or the right of interment in the plot.
 Interment fees which cover the digging and filling in of the grave, use of the casket lowering device and    green mats on the grave at the interment.
 Out of District fee where the deceased lives in one local authority district and chooses to be buried in    another local authority's cemetery. The charge is to cover the plot costs which are subsidised by rate payers    of that local authority.

In summary, the charges for a plot and interment can vary from $400 to more than $3000, depending on the location, rural or urban, the amount of cemetery land available and ownership of the cemetery (whether the plots are subsidized by the local authority).