Statute Details
- Title: Fees (Remission of Public Trustee Fees) Order
- Act Code: FeA1920-OR15
- Legislation Type: Subsidiary legislation (SL)
- Authorising Act: Fees Act (Chapter 106, Section 9)
- Citation: “Fees (Remission of Public Trustee Fees) Order” (Order)
- Current Status: Current version as at 27 Mar 2026
- Revised Edition: Revised Edition 1996 (15th May 1996)
- Key Provisions: Section 1 (Citation); Section 2 (Remission of fees)
- Related Legislation: Public Trustee (Fees) Rules (Cap. 260, R 2); Pensions Act (Cap. 225), section 16; Fees Act (Cap. 106)
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 payable to the Public Trustee are remitted (i.e., waived) when those fees relate to specific pension-related “gratuities” paid to the Public Trustee in a particular capacity.
The Order sits within a wider framework governing the Public Trustee’s administration of estates and related matters. Under the Public Trustee (Fees) Rules (Cap. 260, R 2), fees may be chargeable for services performed by the Public Trustee. However, the Fees Act empowers the Government to make orders remitting fees in defined circumstances. This Order is one such remission instrument.
From a practitioner’s perspective, the Order matters because it affects the cost consequences of estate administration involving deceased Government officers whose pension gratuities are handled through the Public Trustee. It clarifies that, for the relevant gratuities and the relevant payer/recipient relationship, the Public Trustee’s fees are not payable.
What Are the Key Provisions?
Section 1 (Citation) is a standard provision. It states that the instrument may be cited as the “Fees (Remission of Public Trustee Fees) Order”. While not substantive, citation provisions are important for legal drafting, referencing in submissions, and ensuring that the correct instrument is relied upon.
Section 2 (Remission of fees) is the operative clause. It provides that all fees chargeable under the Public Trustee (Fees) Rules in respect of gratuities under section 16 of the Pensions Act, when those gratuities are paid to the Public Trustee as legal personal representative of deceased Government officers, are remitted.
Breaking down Section 2 into its legal components helps practitioners apply it accurately:
- “All fees chargeable under the Public Trustee (Fees) Rules (Cap. 260, R 2)”: The remission is broad in scope—covering all fees that would otherwise be chargeable under the relevant fee rules, not merely a subset.
- “in respect of gratuities under section 16 of the Pensions Act (Cap. 225)”: The remission is tied to a specific category of payment—gratuities governed by section 16 of the Pensions Act. This is a limitation; the remission does not automatically apply to other types of estate receipts or other pension benefits.
- “paid to the Public Trustee as legal personal representative”: The remission applies when the gratuities are paid to the Public Trustee in its capacity as the legal personal representative (LPR) of the deceased Government officer. This capacity requirement is crucial. If the Public Trustee is not acting as LPR, or if the gratuities are handled outside that capacity, the remission may not be triggered.
- “of deceased Government officers”: The deceased must be a “Government officer” for the Pensions Act context. This again narrows the remission to a defined class of beneficiaries/decedents.
Practical effect: Once the conditions are satisfied, the Public Trustee should not charge fees under the fee rules for the relevant gratuities. In disputes or cost assessments, parties may rely on Section 2 to argue that the fees are legally remitted and therefore not recoverable.
Interaction with the Public Trustee (Fees) Rules: The Order does not replace the fee rules; it modifies their effect by remitting fees in a specified scenario. Practitioners should therefore read the fee rules and the remission Order together: the fee rules identify when fees would be chargeable, while this Order removes the chargeability (by remission) for the specified gratuities and capacity.
How Is This Legislation Structured?
This Order is extremely concise. It contains:
- Section 1 (Citation): identifies the short title for referencing.
- Section 2 (Remission of fees): the sole substantive provision, setting out the remission conditions and scope.
There are no additional parts, schedules, or procedural provisions. The legislative design is therefore “targeted”: it does not create a new administrative process; it simply waives fees that would otherwise be payable under the Public Trustee (Fees) Rules in a defined pension gratuity context.
Who Does This Legislation Apply To?
The Order applies to situations involving the Public Trustee and deceased Government officers. More specifically, it applies where gratuities under section 16 of the Pensions Act are paid to the Public Trustee as legal personal representative of the deceased Government officer. The remission is directed at the fees that would be chargeable under the Public Trustee (Fees) Rules in respect of those gratuities.
In practical terms, the beneficiaries of the remission are typically the estate (and ultimately the persons entitled to the estate) because the Public Trustee’s fees are reduced to zero for the relevant category of receipts. The Public Trustee is the entity that would otherwise assess and collect the fees, but the legal obligation to remit means the Public Trustee must treat those fees as waived when the statutory conditions are met.
Why Is This Legislation Important?
Although the Order is short, it has real financial and administrative consequences. Public Trustee fees can be a material component of estate administration costs. By remitting fees for gratuities under section 16 of the Pensions Act paid to the Public Trustee as legal personal representative, the Order reduces the cost burden on estates of deceased Government officers for that specific pension-related component.
From an enforcement and compliance perspective, the Order provides legal clarity. Without such a remission, there could be arguments about whether fees should be charged on pension gratuities administered through the Public Trustee. The Order resolves that uncertainty by stating that all fees chargeable under the fee rules in respect of the specified gratuities are remitted. This supports consistent fee treatment and reduces the likelihood of billing disputes.
For practitioners, the key value lies in issue-spotting and cost planning. When advising executors, administrators, beneficiaries, or government-related estate stakeholders, counsel should check whether the estate involves a deceased Government officer and whether the relevant receipts are “gratuities under section 16 of the Pensions Act” paid to the Public Trustee as LPR. If so, the remission should be reflected in the fee computation and in any submissions to the Public Trustee or in court-related processes where costs are scrutinised.
Finally, the Order illustrates how Singapore’s fee-remission framework operates: the Fees Act authorises fee remission by order, and the remission instrument then modifies the effect of the general fee rules. This structure is useful for lawyers because it encourages a systematic reading approach—identify the general charging rule, then look for specific remission exceptions.
Related Legislation
- Fees Act (Cap. 106), in particular section 9 (authorising fee remission by order)
- Public Trustee (Fees) Rules (Cap. 260, R 2) (the general charging framework for Public Trustee fees)
- Pensions Act (Cap. 225), section 16 (governing the 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.