(1) |
The register of the beneficial owners of a trust that the Master is required to keep in terms of section 11A(2) of the Act must, subject to the provisions of subregulation. |
(2) |
be an electronic register, and the register must be kept in such a manner that provides for— |
(a) |
access to registered users through a username and a password; |
(b) |
adequate measures against loss of information as a result of damage to or failure of the medium on which the information is kept; |
(c) |
adequate security measures for the protection of the information contained in the register; |
(d) |
a trustee to lodge, on the electronic register, the information of each beneficial owner that the trustee is keeping in terms of section 11(A)(1)(a) of the Act; |
(e) |
a trustee to update the information that the trustee has lodged on the electronic register; |
(f) |
a trustee to upload documents; |
(g) |
a trustee to only have access to the information that the trustee has lodged and the documents that the trustee has uploaded on the electronic register; |
(h) |
a trustee to sign off electronically on the information the trustee has lodged; and |
(i) |
access by the entities and authorities referred to in regulation 3E(1) to the information contained in the register. |
(2) |
The Master must, in the event that the establishment of the electronic system is not completed when section 11A(2) of the Act commences, provide for an interim electronic medium— |
(a) |
with adequate security measures; |
(b) |
through which a trustee may lodge the information of each beneficial owner that the trustee is keeping in terms of section 11A(1)(a) of the Act; and |
(c) |
which will enable the migration of the beneficial ownership information to the system contemplated in regulation 3E(1). |
(3) |
A trustee who is unable to lodge beneficial ownership with the Master electronically may visit any Master’s Office for assistance in this regard. |
[Regulation 3D inserted by section 2 of Notice No. R. 3240, GG48351, dated 31 March 2023 - effective 1 April 2023]