Page 38 - Nexia SAB&T Trust Guide 2022

REGISTRATION AND DEREGISTRATION OF A TRUST

Registration of a trust
An inter vivos trust must be registered at the office of the Master of the High Court
in whose area of jurisdiction the greatest portion of the trust assets is situated. If
more than one Master has jurisdiction over the trust assets, final jurisdiction will
rest with the Master of the office where the trust was first registered.
In respect of a testamentary trust, jurisdiction will lie with the Master of the High
Court whose office the testamentary writing (Last Will and Testament) or copy
thereof is registered and accepted.
The following documents must be lodged in order to enable the Master to register
an inter vivos or testamentary trust, and to issue Letters of Authority to the
nominated trustees:
Documents Required by Master to Register Inter Vivos Testamentary
the Trust Trust Trust
Original trust deed or notarial certified copy Deceased’s
thereof ✔ Last Will and
Testament
Payment of fee No fees
✔
involved
Application form (J401) ✔ ✔
Completed Acceptance of Trusteeship (J417)
for each Trustee ✔ ✔
Acceptance of Auditor Application (J405) ✔ ✔
forms
Beneficiary declaration form (J450) ✔ ✔

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