Trustees Act (Chapter 337): Primary legislation governing trustees' powers, duties, and responsibilities. Establishes investment powers, restrictions, and trustee liability provisions.
Securities and Futures Act (Chapter 289): Regulates investment products, securities, and fund management licensing. Sets out disclosure requirements for investment activities.
Trust Companies Act (Chapter 336): Regulates trust companies and establishes licensing requirements for conducting trust business in Singapore.
Income Tax Act (Chapter 134): Governs the tax treatment of trust income and establishes tax obligations for trustees and beneficiaries.
MAS Guidelines: Monetary Authority of Singapore guidelines covering investment restrictions, risk management, and compliance requirements for trust operations.
AML/CFT Requirements: Anti-Money Laundering and Countering Financing of Terrorism requirements including customer due diligence and reporting obligations.
Personal Data Protection Act 2012: Regulates the collection, use, and disclosure of personal data, including consent requirements and data handling procedures.
Common Law Principles: Established trust principles from case law that supplement statutory requirements in Singapore's trust framework.
MAS Notices and Directives: Specific regulatory notices and directives issued by the Monetary Authority of Singapore pertaining to trust management.
Singapore Code of Corporate Governance: Guidelines for corporate governance practices that may apply to trust management structures.
International Tax Treaties: Bilateral and multilateral tax agreements that may affect trust investments involving foreign jurisdictions.
