The iTaukei Land Trust Board (TLTB) draws its mandate from Section 4 of the iTaukei Land Trust Act (TLTA) 1940 – two important sections to note are:

 Section 4: Control of iTaukei Land vested with the Board

The control of all iTaukei Land shall be vested in the Board and shall be administered by the Board for the benefit of the iTaukei owners.

Section 9: Conditions to be observed prior to land being dealt with by way of lease or license

No iTaukei land shall be dealt with by way of lease or licence under the provisions of the Act, unless the Board is satisfied that the land proposed to be made the subject of such a lease or licence is not being beneficially occupied by the iTaukei owners, and is not likely during the currency of such lease or licence to be required by the iTaukei owners for their use, maintenance and support.