Statute Details
- Title: Fees (Remission of Public Trustee Fees) Order
- Act Code: FeA1920-OR15
- Legislative Type: Subsidiary legislation (SL)
- Authorising Act: Fees Act (Chapter 106, Section 9)
- Citation: Fees (Remission of Public Trustee Fees) Order
- Key Provisions: Section 1 (Citation); Section 2 (Remission of fees)
- Commencement: Not stated in the extract (historical commencement indicated by legislative history)
- Current Status (as provided): Current version as at 27 Mar 2026
- Revised Edition: 1996 RevEd (15th May 1996), with original date shown as 28th April 1939
- Related Instruments: Public Trustee (Fees) Rules (Cap. 260, R 2); Pensions Act (Cap. 225), section 16
What Is This Legislation About?
The Fees (Remission of Public Trustee Fees) Order is a short but practically important piece of Singapore subsidiary legislation. In essence, it provides that certain fees charged by the Public Trustee are remitted (i.e., not payable) in a specific category of cases involving “gratuities” under the Pensions Act.
In plain language, the Order addresses the cost of administering certain benefits payable to the estate of a deceased Government officer. Where the Public Trustee acts as the legal personal representative, the Order removes the Public Trustee’s fees for the relevant gratuity-related matters. This ensures that the administration of these Government-related gratuities does not become more expensive due to Public Trustee charges.
Although the Order is brief, it operates at the intersection of three legal instruments: (1) the Fees Act, which empowers remission of fees; (2) the Public Trustee (Fees) Rules, which set out what fees are chargeable; and (3) the Pensions Act, which identifies the gratuities to which the remission applies. The result is a targeted fee relief rather than a general waiver.
What Are the Key Provisions?
Section 1 (Citation) is a standard provision confirming the legal name by which the Order may be cited. For practitioners, this matters mainly for accurate referencing in correspondence, submissions, or court/tribunal documents.
Section 2 (Remission of fees) is the operative clause. It states that all fees chargeable under the Public Trustee (Fees) Rules (Cap. 260, R 2) in respect of gratuities under section 16 of the Pensions Act (Cap. 225) paid to the Public Trustee as legal personal representative of deceased Government officers are remitted.
This wording contains several elements that a lawyer should parse carefully:
- “All fees chargeable under the Public Trustee (Fees) Rules”: The remission is not limited to one fee type; it covers the fees that would otherwise be chargeable under the Rules, but only in the relevant context.
- “in respect of gratuities under section 16 of the Pensions Act”: The remission is tied specifically to gratuities governed by section 16 of the Pensions Act. If the payment is not a “gratuity” within that provision, the remission may not apply.
- “paid to the Public Trustee as legal personal representative”: The remission is triggered when the Public Trustee receives the gratuity payment in its capacity as legal personal representative (LPR) of the deceased.
- “of deceased Government officers”: The deceased must be a Government officer. This is a further limitation that narrows the scope.
Practical effect: Where these conditions are met, the Public Trustee should not charge the fees that would ordinarily be payable under the Public Trustee (Fees) Rules for the administration of those gratuities. In practice, this reduces the administrative cost borne by the estate or the relevant account connected to the gratuity.
Why the Order is “targeted” rather than “blanket”: The Order does not say that all Public Trustee fees are remitted in all cases involving Government officers. Instead, it remits fees only “in respect of gratuities” under the specified Pensions Act provision. Therefore, other Public Trustee fees (for example, fees relating to other assets, other types of benefits, or other administrative tasks) may still be chargeable if they fall outside the remission scope.
Interplay with the Public Trustee (Fees) Rules: The Order does not replace the fee rules; it modifies their application by remitting fees in a defined scenario. For practitioners, this means that fee calculations should still begin with the Public Trustee (Fees) Rules, but then apply the remission where the factual and legal conditions match section 2 of the Order.
How Is This Legislation Structured?
The Order is structured in a simple two-section format:
- Section 1: Provides the citation (how the Order is referred to).
- Section 2: Provides the substantive rule—remission of Public Trustee fees in the specified gratuity scenario.
There are no additional parts, schedules, or procedural provisions in the extract. The entire legal mechanism is contained in the remission statement in section 2.
Who Does This Legislation Apply To?
The Order applies to situations where the Public Trustee is involved as legal personal representative of a deceased Government officer and receives gratuities under section 16 of the Pensions Act. The remission is directed at the fees that would otherwise be chargeable under the Public Trustee (Fees) Rules.
While the Order is framed as a remission of fees (and therefore affects the Public Trustee’s charging position), its practical beneficiaries are typically the estate and/or persons entitled to the gratuity proceeds, because the estate should not bear the remitted fees for the relevant gratuity administration.
Why Is This Legislation Important?
Even though the Order is short, it has real consequences for estate administration involving Government officers. Public Trustee fees can be a material component of administration costs. By remitting fees for gratuities under section 16 of the Pensions Act, the Order ensures that the administration of these specific statutory benefits is not inflated by Public Trustee charges.
From a practitioner’s perspective, the importance lies in issue-spotting and correct fee treatment. When advising executors, administrators, next-of-kin, or beneficiaries, counsel should confirm whether the relevant payment is a “gratuity” under the Pensions Act and whether the Public Trustee is acting as legal personal representative. If so, the remission should be applied, and any fee demand inconsistent with the remission may be challenged or corrected.
Additionally, the Order highlights how Singapore’s fee regime can be modified by targeted remission instruments. Lawyers should therefore not assume that fee rules operate uniformly across all categories of matters. Instead, they should check whether a remission order (or similar instrument) affects the fee rules for the particular class of transactions.
Finally, the Order’s reliance on cross-references underscores the need for careful legal reading. Section 2 does not stand alone; it depends on the meaning and scope of “gratuities under section 16 of the Pensions Act” and on how the Public Trustee (Fees) Rules define and charge fees “in respect of” those gratuities. Practitioners should therefore review the relevant Pensions Act provision and the fee rules when applying the remission.
Related Legislation
- Fees Act (Cap. 106), in particular section 9 (authorising remission of fees)
- Public Trustee (Fees) Rules (Cap. 260, R 2) (sets out fees chargeable by the Public Trustee)
- Pensions Act (Cap. 225), section 16 (provides for gratuities relevant to this remission)
Source Documents
This article provides an overview of the Fees (Remission of Public Trustee Fees) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.