Singapore legislation
Section 73
Section 73
Transfer to Fund from provident fund or other scheme
Where any member of the Fund has acquired a right to any pecuniary benefit in a provident fund or other scheme by virtue of his or her employment as an employee, or by virtue of his or her engagement outside Singapore under any contract of service or apprenticeship or in any trade, business, profession or vocation, the Board may, in its discretion and subject to such terms and conditions as it may impose, permit the whole or any part of that benefit —
to be transferred to the member’s account in the Fund, if he or she is a citizen or permanent resident of Singapore at the time of the transfer; and
to be treated as an excess contribution paid for the member under section 7(4).