Funerals can now be up to 50 people, but it Funeral directors have to register and sign a declaration that certain health measures are met. This is good IMO, because it means that someone is responsible if any issues occur. Includes physical distancing,hand hygiene and no food or drink afterwards. https://www.rnz.co.nz/news/national/416530/watch-up-to-50-people-will-be-allowed-at-funerals-and-tangihanga
"Someone" was always responsible for health and safety - the PCBU operating the funeral home or church.
Oh thank goodness at least one other person appears to get it. 90% of the country seems to think that the Health and Safety at Work Act has been suspended.