Estate Duty Act 1929 · 2020 Revised Edition · Part 7 · Miscellaneous Provisions
53. Composition of duties
Feedback & supportWhere, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has passed on death, or from any other cause, it is difficult to ascertain exactly the amount of estate duty payable in respect of any property or any interest therein, or so to ascertain the amount without undue expense in proportion to the value of the property or interest, the Commissioner may —
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;
on the application of any person accountable for any duty thereon, and upon his giving to the Commissioner all the information in his power respecting the amount of the property and the several interests therein, and other circumstances of the case, by way of composition for all or any of the estate duties payable in respect of the property or interest and the various interests therein or any of them, assess such sum on the value of the property or interest as having regard to the circumstances appears proper; and
accept payment of the sum so assessed in full discharge of all claims for estate duties in respect of that property or interest and shall give a certificate of discharge accordingly.
The certificate shall not discharge any person from any duty in the case of fraud or failure to disclose material facts.