In forceUpdated to 1 Jul 2026

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COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 6 · Temporary Measures Concerning Remission of Property Tax

30. Disputes in relation to transfer of benefit

(1)

This section applies to any dispute between the owner and tenant on any of the following matters (called in this Part the dispute):

(a)

whether the owner is required under section 29(2) to pass any benefit to the tenant;

(b)

the amount, extent, manner, or time of the passing of such benefit;

(c)

any non‑compliance with section 29(2) by the owner.

(2)

The owner or tenant may apply for the dispute to be heard and determined by a Valuation Review Panel (called in this Part the Panel) comprising one or 3 persons, as may be determined and appointed by the Chairman of the Valuation Review Board appointed under Part IV of the Property Tax Act.

(3)

Each member of the Panel must be a member of the Valuation Review Board.

(4)

Each member of the Panel is to be paid such salaries, fees and allowances as the Minister determines.

(5)

An application under subsection (2) in relation to a remission must be made no later than the prescribed period, not being a period less than 12 months after the end of the period to which the remission relates.

(6)

For the purpose of determining any application, the Panel has the powers, rights and privileges vested in a District Court on the hearing of an action, including —

(a)

the enforcement of the attendance of witnesses and their examination on oath or otherwise;

(b)

the compelling of the production of documents; and

(c)

the award of costs and expenses of and incidental to any proceedings before the Panel.

(7)

A summons signed by the member comprising the Panel or a member of the Panel as may be authorised by the Panel (as the case may be), is equivalent to any formal procedure capable of being issued in an action for enforcing the attendance of witnesses and compelling the production of documents.

(8)

A witness before the Panel is entitled to the same immunities and privileges as if the witness were a witness before a District Court.

(9)

An application under this section must be determined, having regard to the nature and complexity of the dispute, as soon as is reasonably practicable.

(10)

In making a determination on the dispute that is the subject of the application, the Panel may make any further directions that are necessary to give effect to the determination.

(11)

If the owner or tenant is dissatisfied with the determination or any further direction of the Panel made under subsection (10), the owner or tenant may, within 21 days after the date of the determination, appeal to the High Court upon any question of law or mixed law and fact.

(12)

The following apply to an appeal to the High Court:

(a)

the appeal to the High Court is by way of rehearing;

(b)

the appeal to the High Court must be brought in the manner provided by the Rules of Court;

(c)

the High Court, after hearing the appeal, may —

(i)

confirm, vary or reverse the determination or further direction of the Panel appealed against; and

(ii)

make such directions as the High Court thinks necessary or appropriate.