THE good people of tiny Queensland farming community Millaa Milaa certainly have a sense of humour.

When the residents of the small North Queensland farming community of Millaa Millaa decided they needed a loo in the local cemetery, they got right into the spirit of things and built their own - in the shape of a coffin.

The local Chamber of Commerce came up with the design, which includes the letters RIP and a cross on the door, putting aside any grave concerns its toilet humour might offend.

"You have to be careful, not everyone is going to have our macabre sense of humour," Chamber president Pat Reynolds said.

Picture: Cairns Post