Practical compliance for the Trust and those interacting with it requires attention to governance, documentation, registration, investment, and communications. Below are concrete, source-grounded steps and checklists aligned to statutory duties and rights.
Establish the appointed day and publish relevant instruments. The Act commences on days appointed by proclamation (s 2). Ensure the appointed day is recorded, and that any proclamation or regulation effecting the appointed day is obtained and filed. Confirm whether regulations made under s 30 were issued to support transitional steps under Schedule 1, and retain copies of those regulations. Where s 21 is to be applied to instruments taking effect on or after the appointed day, ensure the Trust passes a resolution under s 21(1) and records it.
Record and manage trustee membership and alternates. Maintain an up-to-date register of trustees as constituted by s 4(2)-(3): Archbishop, Assistant Bishops, Vice-Presidents, Secretary, Treasurer, and any lay appointments made under s 4(3). Record any alternate appointed by the Archbishop under s 8 in writing and make that appointment available to counterparties and in meeting packs. When the Archbishop’s office is vacant, note whether a nominee under s 9 has been made by the Ecumenical Patriarch or whether the most senior Assistant Bishop will take the role; capture seniority by date of ordination as required by s 9(4).
Adopt and publish by-laws; follow by-law procedures. The Trust may make by-laws for control, management and administration of trust property and for conduct of proceedings (s 11(1)). Draft by-laws to address meeting procedures, delegation frameworks, seal handling, execution authorisations, investment policy, conflict of interest protocols, and records retention. Ensure by-laws are not inconsistent with the Act and that amendments or repeals are made according to s 11(3). Keep certified copies and make certificates of by-laws available where necessary; the Act treats certificates under the Trust’s seal as prima facie evidence (s 11(2)).
Follow prescribed sealing and execution protocols. The seal must be kept by the Secretary and affixed only in the presence of two trustees with attesting signatures and the Archbishop or a person appointed for signing (s 22(1)). Maintain execution registers and ensure deeds signed by agents appointed under s 24 are executed under the Trust’s seal and preserved. Where instruments would otherwise require writing under seal, rely on s 23(1) and s 23(2) to ensure proper form is used.
Ensure proper drafting and execution of receipts and discharges. Receipts for money paid to the Trust that are under the seal, signed by not fewer than two trustees, or signed by persons apparently authorised by the Trust, exonerate payors from liability for misapplication (s 26). Adopt a consistent receipt form and maintain authorisation lists for persons empowered to receive funds. Retain copies of receipts and maintain internal controls to reconcile payments.
Investment compliance and fund accounting. Apply the Trustee Act 1925 default standards to investments unless the particular trust instrument forbids an investment (s 14(1)-(2)). Where funds are blended under s 15, document the resolutions authorising blending, the method for ratable distribution of income and losses, interest rates fixed for advances, and the creation of charges on the relevant assets. Maintain clear ledgers showing which assets and advances relate to each purpose or activity to enable fair distribution and charge enforcement.
Document variations of trust and resolution mechanics. If the Trust considers that carrying out a trust has become impossible or inexpedient, pass a formal resolution under s 17(1) recording the factual basis and reasoning. Where a replacement trust is declared, the resolution must state the new trust and comply with s 17(3) by demonstrating that the Trust has dealt with the property as nearly as possible for original purposes, unless s 17(4) circumstances apply. Preserve minutes, valuations, expert advice, public notices and beneficiary communications supporting the resolution to show compliance if challenged.
Maintain clear records for executorship and probate functions. When the Trust applies for probate or letters of administration, ensure trustees or authorised employees are expressly authorised (s 18(2)). Keep records of authorisations and any affidavits, declarations, securities or other acts done in court processes. Record any commissions or remuneration the Trust receives as executor and document the Trust’s resolution or approval for the use of such funds as required by s 18(4).
Manage registration and land title matters with conclusive certificates. When registering title or lodgements under the Real Property Act 1900, prepare a certificate under the Trust’s seal as contemplated by s 25(2). Ensure the certificate accurately describes the estate or interest and is executed in the manner required by s 22 so that registrars can accept the certificate as conclusive evidence for registration.
Plan for service and litigation continuity. Maintain an up-to-date Secretary contact for service of documents (s 29). Record incoming litigation and transfers from former trustees pursuant to Sch 1 cl 3 and update litigation registers. Where proceedings are pending at the appointed day, ensure counsel is instructed promptly because the Trust will be substituted as the party per Sch 1 cl 3(c).
Adopt conflict-of-interest and indemnity practices. Given the indemnity in s 28, adopt policies requiring trustees to disclose conflicts of interest and to obtain independent legal advice where potential conflicts may result in exposure. Keep records demonstrating that decisions were made in good faith so that indemnity protections can be invoked legitimately if required.
Revenue and duty compliance. Where instruments are executed only to give effect to vesting under s 20(4) or conveyances fall within s 21A, prepare documentation demonstrating the statutory basis for duty exemption. However, check current revenue practice and regulations because revenue agencies may require specific forms or filings. Retain correspondence with revenue authorities and rely on s 20(4) and s 21A only where their application is clear.
Check express trust prohibitions before co-operation. Before entering a scheme of co-operation under s 16 with another denomination or congregation, verify whether the property is subject to an express trust that expressly forbids such use (s 16(5)). Maintain consent or variation records where donors or instruments allow or require particular uses.
Maintain governance continuity in vacancies. Where the Archbishop’s office is vacant, ensure that the Ecumenical Patriarch’s nominee or the most senior Assistant Bishop is properly recorded for the purposes of meetings (s 9). This reduces procedural invalidity risk under quorum and voting rules (ss 6-7).
Obtain and retain copies of regulations and by-laws. The Governor may make regulations under s 30 and the Trust will make by-laws under s 11. Retain and make available copies of these for auditors, donors and counterparties. Ensure that any subordinate instruments are consistent with the Act.
In sum, compliance requires structured corporate secretarial practice, rigorous minute-taking for resolutions, careful record-keeping for receipts and certificates, adherence to sealing and execution formalities, investment and fund accounting aligned to the Trustee Act 1925, and clear documentation for any trust variation or cooperative schemes. Those procedures will reduce legal, registration and fiduciary risk while aligning actions with the statutory framework set out in the Act.