Statute Details
- Title: Fees (Remission of Public Trustee Fees) Order
- Act Code: FeA1920-OR15
- Type: Subsidiary Legislation (SL)
- Authorising Act: Fees Act (Chapter 106, Section 9)
- Commencement Date: Not stated in the provided extract (historical commencement indicated by the 1939 citation)
- Current Version Status: Current version as at 27 Mar 2026 (per the legislation portal status)
- Revised Edition: Revised Edition 1996 (15th May 1996), with original date shown as 28th April 1939
- Key Provisions: Section 1 (Citation); Section 2 (Remission of fees)
- Primary Legal Instruments Referenced: 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 significant piece of Singapore subsidiary legislation. In essence, it provides that certain fees payable to the Public Trustee are remitted (i.e., waived) in a specific situation involving “gratuities” under the Pensions Act. The Order is designed to relieve the estate administration process—particularly where the Public Trustee acts as legal personal representative—of an otherwise applicable fee burden.
In plain language, the Order addresses a narrow category of Public Trustee charges. It does not create a general fee waiver for all Public Trustee matters. Instead, it targets “all fees chargeable” under the Public Trustee (Fees) Rules in respect of gratuities paid to the Public Trustee as legal personal representative of deceased Government officers. The legislative policy is therefore focused: where the Public Trustee’s role relates to handling certain pension-related gratuities for deceased Government officers, the law removes the fees that would otherwise be charged under the Public Trustee (Fees) Rules.
Because the Order is made under the Fees Act (specifically, section 9), it operates as an enabling mechanism allowing the remission of fees in defined circumstances. For practitioners, the key value of this Order is not its length, but its precision: it clarifies that a particular class of fees is not payable, which can affect estate administration costs, settlement calculations, and the advice given to executors, administrators, and beneficiaries.
What Are the Key Provisions?
Section 1 (Citation) is a standard provision. It confirms the short title of the instrument: the “Fees (Remission of Public Trustee Fees) Order.” While this does not affect substantive rights, it is relevant for legal referencing in correspondence, submissions, and court or 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.
Several elements in Section 2 matter for interpretation and application:
- “All fees chargeable”: The remission is comprehensive within the specified category. It is not limited to a particular fee component or a partial waiver. If the fee would be chargeable under the Public Trustee (Fees) Rules for the relevant gratuities, it is remitted.
- “under the Public Trustee (Fees) Rules”: The remission is tied to the fee regime established by those Rules. Practitioners should therefore identify the relevant fee provisions under Cap. 260, R 2 to determine what would otherwise have been charged.
- “in respect of gratuities”: The remission applies only to fees “in respect of” gratuities. This suggests a linkage between the fee base and the gratuity payment or handling. It is not a general remission for all Public Trustee activities.
- “under section 16 of the Pensions Act”: The gratuities must be those contemplated by section 16 of the Pensions Act. This is a statutory gatekeeping mechanism: the remission is only triggered by gratuities falling within that Pensions Act provision.
- “paid to the Public Trustee as legal personal representative”: The Public Trustee must receive the gratuities in its capacity as legal personal representative. This is crucial. If the Public Trustee is not acting as legal personal representative, or if the gratuities are paid to another party, the remission may not apply.
- “of deceased Government officers”: The deceased must be a “Government officer” for the remission to be engaged. This ties the Order to a particular class of beneficiaries and estates—those of deceased Government officers.
From a practitioner’s perspective, the practical effect is that when the Public Trustee administers gratuities under the Pensions Act (section 16) for deceased Government officers, the fees that would otherwise be charged under the Public Trustee (Fees) Rules are waived. This can influence the net amount available to the estate or beneficiaries and may affect how accounts are prepared and how administrative charges are disclosed.
Notably, the extract does not include any additional conditions, procedural steps, or application requirements. The remission appears to operate automatically once the statutory conditions are met. However, in practice, the Public Trustee’s internal processes and the accounting treatment of fees may still require documentation to demonstrate that the gratuities fall within section 16 of the Pensions Act and that the Public Trustee is acting as legal personal representative.
How Is This Legislation Structured?
The Order is extremely concise and is structured around two provisions only:
- Section 1: Provides the citation (short title) of the Order.
- Section 2: Provides the substantive remission of fees, specifying the exact category of fees and the exact circumstances in which remission applies.
There are no Parts, schedules, or detailed procedural provisions in the extract. The instrument functions as a targeted fee-remission directive that modifies the operation of the Public Trustee (Fees) Rules in a defined scenario.
Who Does This Legislation Apply To?
Section 2 applies to fees chargeable under the Public Trustee (Fees) Rules in relation to gratuities under section 16 of the Pensions Act. The remission is directed at the Public Trustee’s fee entitlement, but it is triggered by the Public Trustee’s role and the nature of the underlying payment.
In practical terms, the Order affects:
- The Public Trustee, insofar as it would otherwise charge fees under the Public Trustee (Fees) Rules for handling or administering the specified gratuities.
- Estates and beneficiaries connected to deceased Government officers, because the remission reduces administrative charges that would otherwise be deducted or accounted for in the administration process.
It is also important to note who is not covered. The Order does not appear to remit fees for other types of Public Trustee matters, other categories of payments, or gratuities not falling within section 16 of the Pensions Act. Nor does it appear to apply where the Public Trustee is not acting as legal personal representative. Practitioners should therefore carefully map the facts of the administration to the statutory triggers.
Why Is This Legislation Important?
Although the Order is brief, it has direct financial and administrative consequences. Public Trustee fees can be a material component of estate administration costs. By remitting fees in a defined pension-gratuity context, the Order ensures that estates of deceased Government officers are not burdened with charges that the legislature has determined should not apply.
For lawyers advising on estate administration, the Order is important because it can affect:
- Cost disclosure and client expectations: Counsel should be aware that certain Public Trustee fees may not be payable, particularly where the estate administration involves section 16 gratuities.
- Accounting and settlement calculations: If fees are remitted, the net amounts and the presentation of accounts may differ from scenarios where fees apply.
- Document preparation and evidence: Practitioners may need to ensure that the relevant statutory basis for the gratuity and the Public Trustee’s capacity as legal personal representative are properly evidenced.
From an enforcement and compliance standpoint, the remission is statutory. That means it is not discretionary and does not depend on an application for waiver. Once the conditions are satisfied—gratuities under section 16 of the Pensions Act, paid to the Public Trustee as legal personal representative of deceased Government officers—fees chargeable under the Public Trustee (Fees) Rules in respect of those gratuities are remitted.
Finally, the Order illustrates how Singapore’s fee framework can be modified through subsidiary legislation under the Fees Act. Practitioners should therefore treat fee-remission instruments as part of the broader regulatory landscape governing administrative charges, and should check whether other fee-related orders or amendments exist that may similarly affect Public Trustee fees in other contexts.
Related Legislation
- Fees Act (Cap. 106), section 9 (authorising provision)
- Public Trustee (Fees) Rules (Cap. 260, R 2)
- Pensions Act (Cap. 225), section 16 (gratuities referenced by the Order)
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.