Singapore legislation
Section 50
Section 50
Waiver of small duty and interest
Amended by10/80
Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does not exceed —
(a)
in the case of estate duty or additional duty, $10; and
(b)
in the case of interest thereon, $5,he may waive the payment of the duty or interest, as the case may be.