In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Estate Duty Act 1929 · 2020 Revised Edition · Part 7 · Miscellaneous Provisions
50. Waiver of small duty and interest
Feedback & supportWhere 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 —
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;
(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.