### Judicial Trustee Rules 《司法受託人規則》

12. Directions to judicial trustees
(1) A judicial trustee may at any time request the court to give him directions as to the trust or its administration.
(2) The request shall be accompanied by a statement of the facts with regard to which directions are required, and by the fee required under these rules in respect of a communication from the court with regard to the administration of the trust.
(3) The court may require the trustee or any other person to attend at chambers if it appears that such an attendance is necessary or convenient for the purpose of obtaining any information or explanation required for properly giving directions, or for the purpose of explaining the nature of the directions.

13. Powers to dispense with formal evidence
The court, if satisfied that there is no reasonable doubt of any fact which affects the administration of a trust by a judicial trustee, may give directions to the judicial trustee to act without formal proof of the fact.

14. Accounts and audit
(1) The court shall give directions to a judicial trustee as to the date to which the accounts of the trust are to be made up in each year, and shall fix in each year the time after that date within which the accounts are to be delivered to it for audit.
(2) The accounts shall in ordinary cases be audited by the officer of the court, but the court, if it considers that the accounts are likely to involve questions of difficulty, may refer them to a certified public accountant for report, and order the payment to him of such amount in respect of his report as the court may fix. (23 of 2004 s. 56)

15. Filing and inspection of accounts
(1) The accounts of any trust of which there is a judicial trustee, with a note of any corrections made upon the audit, shall be filed as the court directs.
(2) The judicial trustee shall send a copy of the accounts or, if the court thinks fit, of a summary of the accounts, of the trust to such beneficiaries or other persons as the court thinks proper.
(3) The court may, if it thinks fit, having regard to the nature of the relation of the applicant to the trust, allow any person applying to inspect the filed accounts so to inspect them on giving reasonable notice to the officer of the court.

16. Deductions allowed
A judicial trustee shall, unless the court otherwise directs, be allowed on the audit of his accounts deductions made on account of his remuneration and allowances under these rules and also on account of the fees paid by him under these rules, but shall not be allowed any deduction on account of the expenses of professional assistance, or his own work, or personal outlay, unless the court is satisfied that the deduction is justified by the strict necessity of the case.

### Judicial Trustee Rules 《司法受託人規則》

17. Remuneration of judicial trustee
(1) Where a judicial trustee is to be remunerated, the remuneration to be paid to him shall be fixed by the court and may be altered by the court from time to time.
(2) In fixing the remuneration, regard shall be had to the duties entailed upon the judicial trustee by the trust.
(3) The court may make, if it thinks fit, special allowances to judicial trustees for the following matters, to be paid out of the trust property—
(a) for the statement of trust property prepared by a judicial trustee on his appointment, an allowance not exceeding one hundred and seventy-five dollars;
(b) for realizing and re-investing trust property, where the property is realized for the purpose of re-investment, an allowance not exceeding one and a half per cent of the amount realized and re-invested;
(c) for realizing or investing trust property in any other case, an allowance not exceeding one per cent on the amount realized or invested.
(4) The court may also in any year make a special allowance to a judicial trustee, if satisfied that in that year more trouble has been thrown upon the trustee by reason of exceptional circumstances than would ordinarily be involved in the administration of the trust.
(5) Where a trustee is remunerated, any allowance under this rule shall be paid in addition to the remuneration.
(6) Any remuneration or allowance payable to a judicial trustee shall be paid or allowed to him at such times and in such manner as the court directs.

18. Application of remuneration of official of the court
Where an official of the court is appointed to be a judicial trustee, any remuneration, allowances, or other payments payable to him on account of his services as trustee shall be paid, accounted for, and applied in such manner as the Director of Accounting Services directs.
(L.N. 16 of 1977; L.N. 453 of 1993)

19. Forfeiture of remuneration
(1) If the court is satisfied that a judicial trustee has failed to comply with these rules, or with any direction of the court or officer of the court made in accordance with these rules, or has otherwise misconducted himself in relation to the trust, the court may order that the whole or any part of the remuneration of the trustee be forfeited.
(2) This rule shall not affect any liability of the judicial trustee for breach of trust or to be removed or suspended.
(3) A judicial trustee shall have an opportunity of being heard by the court, before any order is made for the forfeiture of his remuneration or any part of it.

### Judicial Trustee Rules 《司法受託人規則》

20. Suspension of judicial trustee
(1) The court may at any time, either without any application or on the application of any person appearing to the court to be interested in the trust, suspend a judicial trustee, if the court considers that it is expedient to do so in the interests of the trust, and a judicial trustee while suspended shall not have power to act as trustee.
(2) When a judicial trustee is suspended, the court shall cause notice to be given to such of the persons appearing to the court to be interested in the trust as the court directs, and also to the persons having the custody of the trust property, and shall give any other directions which appear necessary for securing the safety of the trust property.

21. Removal of judicial trustee
(1) The court may, either without any application or on the application of any person appearing to the court to be interested in the trust, remove a judicial trustee if the court considers that it is expedient to do so in the interests of the trust.
(2) An application to remove a judicial trustee shall be made by summons.
(3) A judicial trustee shall not be removed by the court without an application for the purpose, except after notice has been given to him by the court of the grounds on which it is proposed to remove him, and of the time and place at which the matter will be heard.
(4) The court shall cause a copy of the notice to the trustee to be sent to such of the persons appearing to the court to be interested in the trust as the court directs, and the same procedure shall be followed in the matter so far as possible as on a summons to remove a judicial trustee.

22. Inquiry into conduct of judicial trustee
Where an inquiry into the administration by a judicial trustee of any trust, or into any dealing or transaction of a judicial trustee is ordered, the inquiry shall, unless the court otherwise directs, be conducted by the officer of the court, and he shall have the same powers in relation thereto as he has in relation to any other inquiry directed by the court.

23. Resignation of judicial trustee
(1) If a judicial trustee desires to be discharged from his trust he shall give notice to the court, stating at the same time what arrangements it is proposed to make with regard to the appointment of a successor.
(2) The court shall give facilities for the appointment on a proper application of an official of the court to be judicial trustee in place of a judicial trustee who desires to be discharged, in cases where no fit and proper person appears available for the office, or where the court considers that such an appointment is convenient or expedient in the interests of the trust.