Estate Duty Act 1929 · 2020 Revised Edition · Part 6 · Collection of Estate Duty
45. Return of duty overpaid
Feedback & supportIf the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commissioner may, in special circumstances, allow), proved to the satisfaction of the Commissioner to exceed the value of the property subject to estate duty on the death of the deceased, the Commissioner shall return the amount of duty, interest thereon and penalty, if any, which has been overpaid.
property
“property” includes movable and immovable property of any kind situate or being in Singapore and the proceeds of sale thereof respectively, and any money or investment for the time being representing the proceeds of sale; and, in the case of a deceased person who was at the time of his death domiciled in Singapore, includes movable property wherever it may be;