Is Estate Duty (Amendment) Bill still in force?

Yes — Estate Duty (Amendment) Bill is currently in force.

When did Estate Duty (Amendment) Bill take effect?

Estate Duty (Amendment) Bill was first recorded in 1987.

How many clauses does Estate Duty (Amendment) Bill have?

Estate Duty (Amendment) Bill contains 3 clauses.

Where can I read the official version of Estate Duty (Amendment) Bill?

The official text of Estate Duty (Amendment) Bill is published at sso.agc.gov.sg.

/akn/sg/act/bill/1987/18

Estate Duty (Amendment) Bill

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Type: Bill
Status: In force
Enacted: 1987
Sections: 3

Quick answer

About this bill

Estate Duty (Amendment) Bill is Singapore Bill, cited as Bill 18 1987, currently marked in force and first recorded in 1987.

Clause 1

Short title

This Act may be cited as the Estate Duty (Amendment) Act 1987.

Clause 2

New section 13A

The Estate Duty Act is amended by inserting, immediately after section 13, the following section:“Gifts to National Museum13A. No estate duty shall be payable in respect of any gift inter vivos made on or after 1st April 1987 to the National Museum and which, if other than a gift of money, has been approved by the Minister.”.

Clause 3

Amendment of section 14

Section 14(3) of the Estate Duty Act is amended by deleting paragraph (c) and substituting the following paragraph:“(c)the excess over $500,000, if any, of the aggregate amount standing to the credit of the deceased at the time of his death in the Central Provident Fund or in any designated pension or provident fund except that no contributions (and the interest thereon) made by the deceased —

(i)

on or after 1st April 1982 to the Central Provident Fund or to any designated pension or provident fund; or

(ii)

on or after 1st August 1986 to the Central Provident Fund on his own account while carrying on a trade, business, profession or vocation,shall qualify for relief under this paragraph unless the contributions were deductible by the deceased under section 39(2)(e) or (ea) of the Income Tax Act (Cap. 134).”.

Common questions

What is Estate Duty (Amendment) Bill?: Estate Duty (Amendment) Bill is Singapore Bill, cited as Bill 18 1987, currently marked in force and first recorded in 1987.
Is Estate Duty (Amendment) Bill still in force?: Yes — Estate Duty (Amendment) Bill is currently in force.
When did Estate Duty (Amendment) Bill take effect?: Estate Duty (Amendment) Bill was first recorded in 1987.
How many clauses does Estate Duty (Amendment) Bill have?: Estate Duty (Amendment) Bill contains 3 clauses.
Where can I read the official version of Estate Duty (Amendment) Bill?: The official text of Estate Duty (Amendment) Bill is published at sso.agc.gov.sg.