Singapore legislation

Section 59

of Stamp Duties Act 1929

Section 59

Interpretation of this Part

Amended by37/201837/2018

(1)

In this Part —

Amended by37/2018

Definition

“electronic” and “electronic record” have the meanings given by section 2(1) of the Electronic Transactions Act 2010;Example Anything sent by e‑mail, SMS or any Internet‑based messaging service is an electronic record.

Definition

“electronic instrument” means —

(a)

an electronic record, or a combination of an electronic record and a physical document, mentioned in section 60A(1)(a) or (b); or

(b)

an electronic record mentioned in section 60A(2);

Definition

“electronic signature” means any electronic method used to identify a person and to indicate the person’s intention in respect of the information contained in an electronic record.

Amended by37/2018

(2)

In this Part, a stamp certificate or certificate of adjudication is duly issued for an electronic instrument if it is issued by the Commissioner for the electronic instrument —

(a)

using the E‑Stamping system in accordance with the provisions of this Act; or

(b)

in such other manner as the Commissioner may determine.

Amended by37/2018
Section 59 — Stamp Duties Act 1929 | laws.sg