THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.647
CHAPTER 31
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Interpretation.
part ii
PUBLIC TRUSTEE
3. Appointment of Public Trustee.
4. Corporation sole.
5. Duties of Public Trustee.
6. Appointment of Public Trustee as trustee by person
creating trust.
7. Appointment of Public Trustee as trustee by court.
8. Transfer of legacy, etc., of infant or lunatic to Public Trustee.
9. Security not required.
10. Government liability for acts of Public Trustee.
11. Fees chargeable.
12. Accounts to be Audited.
13. Court orders.
14. Power to incur expenditure.
15. Power of advancement.
16. Power to make rules.
part iii
PUBLIC TRUSTEE INVESTMENT BOARD
17. Establishment of Public Trustee Investment Board.
18. Formation of common fund.
19. Investments to be sanctioned.
20. Authorised investments.
21. Creation and utilisation of reserve fund.

tment Board.
18. Formation of common fund.
19. Investments to be sanctioned.
20. Authorised investments.
21. Creation and utilisation of reserve fund.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.648
CHAPTER 31
THE PUBLIC TRUSTEE
(POWERS AND FUNCTIONS) ACT
An Act to provide for the appointment of a Public Trustee and to define the
powers and duties of such officer and to provide for the appropriation of
capital moneys in the hands of the Public Trustee to a common fund and
to provide for related matters. [Parts I and II, 15th July, 1930]
[Part III, 1st October, 1940]
Ords. Nos. 2 of 1930
46 of 1940
39 of 1952
35 of 1961
GN. Nos. 388 of 1960
478 of 1962
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Public Trustee (Powers and
Functions) Act. 2. In this Act, unless the context otherwise requires-
“agent” means an agent of the Public Trustee duly appointed
in accordance with section 3 of this Act;
“court” means the High Court; and
“Minister” means the Minister responsible for legal affairs. PART II
PUBLIC TRUSTEE
3.

e with section 3 of this Act;
“court” means the High Court; and
“Minister” means the Minister responsible for legal affairs. PART II
PUBLIC TRUSTEE
3.

The Minister may appoint any fit and proper person to be
the Public Trustee for Mainland Tanzania, and may appoint
one or more assistants or agents to the Public Trustee, and any
assistant or agent appointed shall, subject to the control of the
Public Trustee, be competent to discharge any of the duties
Short title
Interpretation
Appointment of
Public Trustee
Ord. No. 2 of 1930
GN. No. 478 of 1962

c Trustee, be competent to discharge any of the duties
Short title
Interpretation
Appointment of
Public Trustee
Ord. No. 2 of 1930
GN. No. 478 of 1962

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.649
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
and exercise any of the powers of the Public Trustee, and when
discharging such duties, or exercising the powers, shall have
the same privileges and be subject to the same liabilities as the
Public Trustee. 4. The Public Trustee shall be a corporation sole by the name
of the Public Trustee and as the Public Trustee, shall have
perpetual succession, an official seal and may sue and be sued
in his corporate name. 5.–(1) Subject to and in accordance with the provisions of this
Part and the rules made under this Act, the Public Trustee
may, if he thinks fit-
(a) act as an ordinary trustee; and
(b) be appointed trustee by a court of competent
jurisdiction. (2) Except as expressly provided in this Act, the Public
Trustee shall have the same powers, duties and liabilities and
be entitled to the same rights and privileges and be subject to
the same control and orders of the court as any other trustee
acting in the same capacity.

ntitled to the same rights and privileges and be subject to
the same control and orders of the court as any other trustee
acting in the same capacity.

(3) The Public Trustee may decline to accept any trust or
may accept the same subject to conditions as he may impose. (4) The Public Trustee shall not accept any trust under
any composition or scheme of arrangement for the benefit of
creditors or any trust of any estate known or believed by him
to be insolvent. (5) The Public Trustee shall not, except as provided by any
rules made under this Part, accept any trust which involves the
management or carrying on of any business. (6) The Public Trustee shall always be sole trustee and it
shall not be lawful to appoint the Public Trustee to be trustee
with any other person. (7) In addition to his duties as trustee under this Part, it
shall be lawful for the Public Trustee to act as executor or
administrator either solely or jointly with another person in
his capacity as a trust corporation under and in accordance
Corporation sole
Duties of Public
Trustee
Ords. Nos. 39 of 1952 s. 2;
35 of 1961 s.140
and
Second Sch.

as a trust corporation under and in accordance
Corporation sole
Duties of Public
Trustee
Ords. Nos. 39 of 1952 s. 2;
35 of 1961 s.140
and
Second Sch.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.650
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
with the provisions of the Probate and Administration of
Estates Act:
Provided that, in any case where the Public Trustee acts as
executor or administrator he shall, without prejudice to the
application of the Probate and Administration of Estates Act,
have the same powers, duties and liabilities, be entitled to the
same rights and privileges, and be subject to the same control
and orders of the court as if he were acting in the capacity of
Administrator-General, and shall be subject to the provisions
of the Administrator-General (Powers and Functions) Act. (8) Nothing in subsections (1) to (6) and this subsection or
in the subsequent provisions of this Act shall have application
to the Public Trustee acting in the capacity of executor
or administrator.

bsection or
in the subsequent provisions of this Act shall have application
to the Public Trustee acting in the capacity of executor
or administrator.

6.–(1) A person intending to create a trust, other than a trust
which the Public Trustee is prohibited from accepting under
the provisions of this Part, may by instrument creating the trust,
and with the consent of the Public Trustee, appoint the Public
Trustee by that name or by any other sufficient description to
be the trustee of the property subject to the trust:
Provided that, the consent of the Public Trustee shall be
recited in the said instrument, and that instrument shall be
duly executed by the Public Trustee. (2) Upon the appointment, the property subject to the trust
shall vest in the Public Trustee and shall be held by him upon
the trusts declared in the instrument. 7. Where a property is subject to a trust, other than a trust
which the Public Trustee is prohibited from accepting under
the provisions of this Part, and there is no trustee within the
limits of Mainland Tanzania willing to act or capable of acting
in the trust, the court with the consent of the Public Trustee
may make an order for the appointment of the Public Trustee
by that name, to be the trustee of the property. Cap. 352
Cap. 352
Cap.

the Public Trustee
may make an order for the appointment of the Public Trustee
by that name, to be the trustee of the property. Cap. 352
Cap. 352
Cap.

27
Appointment of
Public Trustee as
trustee by person
creating trust
Appointment of
Public Trustee as
trustee by court

27
Appointment of
Public Trustee as
trustee by person
creating trust
Appointment of
Public Trustee as
trustee by court

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.651
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
8. Where an infant or lunatic is entitled to any gift, legacy
or share of the assets of a deceased person, it shall be lawful
for the person by whom the gift is made, or the executor
or administrator by whom the legacy or share is payable or
transferable, or any trustee of any gift, legacy or share, with
the consent of the Public Trustee to transfer the same by an
instrument in writing to the Public Trustee by that name or by
any other sufficient description:
Provided that, the consent of the Public Trustee shall be
recited in the said instrument and that the instrument shall be
duly executed by the Public Trustee. 9. The Public Trustee shall not be required by any court to enter
into any bond or security on his appointment in any capacity
under this Part. 10.

e. 9. The Public Trustee shall not be required by any court to enter
into any bond or security on his appointment in any capacity
under this Part. 10.

The Government shall be liable to make good out of the
public revenue all sums required to discharge any liability
which the Public Trustee, if he were a private trustee, would
be personally liable to discharge, except when the liability is
one to which neither the Public Trustee nor any of his officers
has in any way contributed, and which neither he nor any of
his officers could by the exercise of reasonable diligence have
averted, and in that case neither the Public Trustee nor the
Government shall be subject to any liability. 11. There shall be charged in respect of the duties of the Public
Trustee the fees, whether by way of percentage or otherwise, as
the Minister may prescribe. 12. The accounts of the Public Trustee shall be audited at least
once annually, and at such other time as the Minister may
direct by prescribed person and in the prescribed manner. 13. The court may make orders as it thinks fit respecting any
trust property vested in the Public Trustee or the interest or
produce of the trust property. Transfer of legacy,
etc., of infant or
lunatic to Public
Trustee
Security not
required
Government
liability for acts of
Public Trustee
Fees chargeable
GN. No.

of legacy,
etc., of infant or
lunatic to Public
Trustee
Security not
required
Government
liability for acts of
Public Trustee
Fees chargeable
GN. No.

478 of 1962
Accounts to be
Audited
GN. No. 478 of 1962
Court orders

478 of 1962
Accounts to be
Audited
GN. No. 478 of 1962
Court orders

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.652
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
14. The Public Trustee may, in addition to any other powers of
expenditure lawfully exercisable by him, incur expenditure on
acts as may be necessary for the proper care and management
of any property belonging to any trust administered by him. 15. The Public Trustee may in his discretion out of the property
in his care make payments for the advancement, education,
marriage or other benefit of any person entitled to the capital
of the said property or any share of the property:
Provided that, the money paid or applied for the advancement
or benefit of any person shall not exceed altogether in amount
one half of the presumptive or vested share or interest of that
person in the said property. 16. The Minister may make rules for the safe custody, deposit
and investment of funds which come into the hands of the
Public Trustee and for the better carrying out of or rendering
effective the provisions of this Part.

stment of funds which come into the hands of the
Public Trustee and for the better carrying out of or rendering
effective the provisions of this Part.

PART III
PUBLIC TRUSTEE INVESTMENT BOARD
17.–(1) For the purposes of this Part, there shall be established
a board to be known as the Public Trustee Investment Board,
in this Part referred to as “the Board”. (2) The Board shall consist of members as the Minister may,
by notice in the Gazette, appoint. (3) The Minister shall appoint from amongst the members
of the Board, the Chairman and the Secretary of the Board. (4) The Minister may, in the same manner replace any
member appointed by another member. (5) Three members of the Board, which shall include the
Chairman and the Secretary, shall form a quorum. Power to incur
expenditure
Power of
advancement
Power to make
rules
GN. No. 478 of 1962
Establishment of
Public Trustee
Investment Board
Ord. No. 46 of 1940 s. 2
GN. No. 478 of 1962

r of
advancement
Power to make
rules
GN. No. 478 of 1962
Establishment of
Public Trustee
Investment Board
Ord. No. 46 of 1940 s. 2
GN. No. 478 of 1962

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.653
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
18.–(1) All capital moneys, however arising, which shall come
into the hands of the Public Trustee whether before or after
the coming into operation of this Act, and whether directed
to be invested or not, shall, unless expressly forbidden to be
invested in the instrument creating the trust, be one common
fund, and may be invested as provided by section 20, and any
investments made from the common fund shall not be made
on account of or belong to, any particular estate. (2) The interest payable to the respective estates, the
moneys of which form the common fund, shall be at a rate to
be determined by the Board from time to time and the rate of
interest shall be credited to the respective estates half-yearly,
namely, on the first day of April and on the first day of October
in each year.

e of
interest shall be credited to the respective estates half-yearly,
namely, on the first day of April and on the first day of October
in each year.

(3) The Minister may make regulations as he thinks proper
as to the payment or non-payment of interest on moneys
belonging to any estate, and as to the period from which
interest, if allowed, is to be computed. 19. An investments of moneys in the common fund shall not be
made, and an investments made prior to the commencement of
this Act shall not be sold, transferred, converted or otherwise
disposed of, without the sanction of the Board:
Provided that, a person dealing with the Public Trustee in
the matter of the sale or purchase of any investment shall not
be under any obligation to inquire whether the sale or purchase
has received the sanction of the Board. 20. Moneys in the common fund may be invested-
(a) in any manner authorised by law for the investment of
trust funds;
(b) by way of first mortgage on immovable property in
Mainland Tanzania up to an amount not exceeding
three-fifths of the value of the property; or
(c) by way of fixed deposit with a bank approved by
the Minister. Formation of
common fund
Ord. No. 46 of 1940 s. 3
GN. No. 478 of 1962
Investments to be
sanctioned
Ord. No. 46 of 1940 s. 4
Authorised
investments
Ord. No. 46 of 1940 s. 5
GN. No. 478 of 1962

940 s. 3
GN. No. 478 of 1962
Investments to be
sanctioned
Ord. No. 46 of 1940 s. 4
Authorised
investments
Ord. No. 46 of 1940 s. 5
GN. No. 478 of 1962

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.654
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
21.–1(1) In the months of April and October in each year, the
Board shall give directions to the Public Trustee, as may be
necessary with regard to the disposal of any balance standing
to the credit of the income account of the common fund at the
end of the preceding year, after interest payable to the respective
estates and other lawful charges have been duly debited to the
said income account and any part of the balance as the Board
may direct, shall be carried to the credit of a reserve fund,
and the remainder, if any, shall be carried to the credit of the
income account for the current year.

hall be carried to the credit of a reserve fund,
and the remainder, if any, shall be carried to the credit of the
income account for the current year.

(2) The Minister may make rules governing the investment
or use of moneys in the reserve fund, and, subject to anything
contained in the rules, the reserve fund shall be under the
control of the Board, and the moneys in the reserve fund may
be invested as provided by section 20 in the case of moneys
belonging to the common fund, or may be used for any of the
following purposes to:
(a) make good any lawful claims on the common fund
which cannot be met from the reserve fund, whether
the claims relate to capital moneys or to income;
(b) meet any liability which the Government may have
incurred under section 10 of this Act;
(c) meet costs, charges, expenses and moneys as may be
awarded against the Public Trustee or incurred by
the Public Trustee or in obtaining legal opinions or
in any legal proceedings of general interest to which
the Public Trustee is, or is made, a party, or is in any
way interested or affected, and which costs, by reason
of the general interest and importance of the matter in
dispute, cannot be fairly charged against any particular
estate under administration by the Public Trustee; and
1 Note: The income of the Reserve Fund established under the authority of
section 21 was declared exempt from income tax: vide GNs.

ublic Trustee; and
1 Note: The income of the Reserve Fund established under the authority of
section 21 was declared exempt from income tax: vide GNs.

Nos. 186 of 1954 and
290 of 1961 (L.N. No. 51). Creation and
utilisation of
reserve fund
Ord. No. 46 of 1940 s. 6;
GN. No. 478 of 1962

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.655
THE PUBLIC TRUSTEE (POWERS AND FUNCTIONS) ACT [CAP. 31 R.E. 2023]
(d) meet other costs, charges, expenses or liabilities arising
out of the administration of the common fund as the
Board may at any time decide.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.