Funeral Checklist NZ: What to Organise and When

Organising a funeral in New Zealand means completing a specific sequence of legal and administrative tasks, often within 48 to 72 hours of a death. The steps are not difficult, but missing any one of them — a medical certificate, a cremation form, a burial permit — can halt the entire process.

This checklist covers the main stages in order, with the correct forms and deadlines for each.

Step 1: Get the Medical Certificate (Immediate)

Before any funeral arrangements can proceed — before a body can be moved, buried, or cremated — you need the appropriate medical certificate.

If the death was expected: A doctor or nurse practitioner who was treating the person issues the HP4720 Medical Certificate of Cause of Death. For an infant, the form is HP4721.

If the death was sudden, unexpected, or suspicious: Call the police immediately. The Coroner's Court assumes custody and investigates. Once the Coroner is satisfied, they issue a Cor 3 (Coroner's Authorisation for Release of Body). You cannot proceed with burial or cremation until this document is in hand.

Do not rely on a verbal assurance — get the form in writing before booking any service.

Step 2: Establish Who Has Legal Authority

This is often overlooked, but it matters both legally and for family dynamics.

If there is a valid will: The named executor holds the primary legal right to direct all funeral and burial decisions, regardless of what other family members want.

If there is no will: Legal authority follows a strict hierarchy — surviving spouse or partner first, then children, then parents, then siblings. Whoever sits at the top of that hierarchy has the right to make binding decisions.

One common mistake: assuming that someone holding an Enduring Power of Attorney (EPA) retains authority after death. Under New Zealand law, an EPA ceases to have legal effect the moment the principal dies. The executor or highest-ranking next-of-kin takes over immediately.

If there is any family dispute about who has authority, resolve it early. Disputes over the body that escalate to court — particularly those involving tikanga Māori and the rights of whānau — can delay the funeral significantly. The Supreme Court ruling in Takamore v Clarke confirmed that the executor holds the ultimate legal right but must meaningfully take cultural and family expectations into account.

Step 3: Choose Burial or Cremation — Then Get the Right Paperwork

The paperwork pathway splits here.

If Cremation

New Zealand requires multiple independent documents before a cremation can proceed, because cremation permanently destroys forensic evidence.

• Form A (Application for Cremation): Signed by you (the executor or next-of-kin), confirming your relationship and authorising the cremation.
• Form B (Certificate of Medical Practitioner): Completed by the certifying doctor.
• Form AB (Pacemaker Certificate): Certifies that all pacemakers or battery-operated devices have been removed. These can explode in a cremator and cause serious damage.
• Form BA (New from May 2026): Applies specifically to deaths in long-term residential care or palliative settings. If the death occurred in a rest home or hospice, check whether Form BA replaces the need for an external doctor to attend post-death — this is a significant change that reduces costs and delays for care-home deaths.
• Form F (Permission to Cremate): Issued by the Medical Referee, an independent doctor appointed by the Ministry of Health who reviews all the above documents. The cremation cannot legally proceed without Form F. Medical Referees charge a fee (historically $30–$300 — verify current amounts) that is often bundled into the funeral director's fees without being clearly identified.

Ask your funeral director or crematorium explicitly: "Is the Medical Referee fee included in the quote, and how much is it?"

If Burial

Burial requires a plot and a burial permit or warrant from the local council operating the cemetery. Public cemeteries, denominational cemeteries, and Māori urupā are the legally recognised options for most families.

Private land burial is heavily restricted under the Burial and Cremation Act 1964. It is only permitted if the land was already an established burial ground before April 1965, or if there is no public cemetery within 32 kilometres of where the death occurred. For the vast majority of families, private land burial is not legally available without a complex exemption process involving both the local council and the Ministry of Health.

Step 4: Register the Death Within 3 Working Days

Registering the death is a compulsory legal obligation under the Births, Deaths, Marriages, and Relationships Registration Act. The deadline is within 3 working days of the burial or cremation — not of the death itself.

If you are using a funeral director: They handle the registration electronically on your behalf using the BDM 28 form.

If you are organising a DIY funeral: You must complete the BDM 28 paper form yourself and post it to the Department of Internal Affairs (Births, Deaths and Marriages), along with the original HP4720 medical certificate or Cor 3.

Registration is free. The official Death Certificate, which you order separately, costs approximately $33 (verify current amounts). You will need multiple certified copies — banks, insurers, KiwiSaver providers, and the High Court all require them. Order at least three to five at the time of registration.

The Death Certificate unlocks access to the estate. Without it, bank accounts are frozen and estate administration cannot begin.

Step 5: Notify Financial Agencies Without Delay

Two agencies require immediate contact depending on how the person died.

Work and Income (WINZ): Notify WINZ immediately if the deceased was receiving any benefit. Payments can continue for up to 28 days for a surviving partner or dependents — payments continuing beyond that become a Crown debt against the estate. If the family has low income and limited assets, apply for the WINZ Funeral Grant (up to $2,697.43 as of April 2026 — verify current amounts). Income and asset testing is rigorous.

ACC: If the death resulted from an accident, injury, or medical misadventure, apply to ACC immediately. The ACC Funeral Grant is non-means-tested and covers up to $7,990.30 (verify current amounts). For homicide deaths, the Ministry of Justice tops this up to $10,000. Apply early — you may be paying funeral costs out of pocket while waiting for reimbursement. If you are unsure whether ACC applies, apply anyway.

Step 6: Access Estate Funds and Finalise Tax

Funeral costs in New Zealand average between $8,000 and $15,000. Under Section 65 of the Administration Act 1969 (amended September 2025), if a bank or KiwiSaver provider holds $40,000 or less, they can release funds directly to the executor or surviving family without a High Court grant. You need the death certificate and may need a statutory declaration.

If any institution holds more than $40,000, or if the deceased owned real estate in their sole name, a High Court grant of Probate is required before anything can be accessed. Filing costs $269 (verify current amounts) and processing takes 6 to 8 weeks.

For tax, the executor must notify Inland Revenue — the free myTrove portal (mytrove.co.nz) notifies IRD, the Department of Internal Affairs, and participating banks simultaneously. An IR3 Individual Tax Return covers income earned up to the date of death. New Zealand does not levy inheritance or estate tax.

Quick Reference: Key Deadlines

Getting Every Step Right

Funeral directors handle the forms they are paid to handle — decisions about financial grants, estate access, and consumer rights are yours to make. For a complete reference covering every form, deadline, and grant in New Zealand — including the 2026 cremation form changes and templates for accessing the $40,000 estate threshold at banks — see the New Zealand Funeral Laws & Consumer Rights Guide at /nz/funeral-law/.

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