This Issues Paper could not have been written without the assistance of an unusually large number of people and organisations. Throughout the lengthy period of primary research and consultation, we have drawn heavily on the knowledge and practical experience of Sally Gilbert, Manager Environmental and Border Health, and her team at the Ministry of Health; Dr Mike Reid, the Principal Policy Adviser for Local Government New Zealand; and the many local authority cemetery managers and staff who have given so generously of their time.

We are also indebted to the Funeral Directors Association of New Zealand and its Executive Officer Robyn Grooby, New Zealand Independent Funeral Homes Ltd and the recently established New Zealand Cemeteries and Crematoria Collective for their positive engagement with this review.

Our special thanks also to those who provided us with information about the historic cemeteries that continue to be under the management of trustees and to the many individuals and groups who provided advice on myriad issues that have arisen in the course of our research.

Finally, we would like to acknowledge the invaluable contribution of the Law Commission’s Māori Liaison Committee chaired by the Hon Justice Joseph Williams. In particular, we are indebted to Sir Hirini Moko Mead, Te Ripowai Higgins (Taurima, Te Herenga Waka Marae at Victoria University), Deputy Chief Judge Caren Fox (Te Kooti Whenua Māori/Maori Land Court), and Tai Ahu (Assistant Lecturer, Victoria University School of Law) for their guidance and advice in relation to te ao Māori and tikanga Māori in the context of death.

The lead Commissioner for this review is the Hon Dr Wayne Mapp. The research, legal and policy advisers are Cate Honoré Brett, Mihiata Pirini, Eliza Prestidge-Oldfield and Joanna Hayward.

Special thanks to the Law Commission’s IT and Communications Manager, Lisa McCormick and law clerks Anna Ker, Olivia Krakosky, Ruth Upperton, Paul Comrie-Thomson and Matt McMenamin for their tireless efforts preparing this paper for publication.