Land Titles (Strata) Act 1967 · 2020 Revised Edition · Schedules
Schedule 4 · Deductions allowable by Board or General Division of High Court
Feedback & supportFOURTH SCHEDULESection 84A(8)(a) and (c) and (14)Deductions allowable by Board or General Division of High Court
Board
“Board” means a Strata Titles Board constituted under the Building Maintenance and Strata Management Act 2004;
1. Stamp duty paid or payable on the sale, purchase, or sale and purchase (as the case may be) of the lot or flat.
lot
“lot” means a stratum which is shown as a lot on a strata title plan, and includes a lot specified as an accessory lot on any such plan;
2. Legal fees paid in relation to the purchase of the lot or flat.
flat
“flat” means a horizontal stratum of any building or part thereof, whether such stratum is on one or more levels or is partially or wholly below the surface of the ground, which is used or intended to be used as a complete and separate unit for the purpose of habitation or business or for any other purpose, and may be comprised in a lot, or in part of any subdivided building not shown in a registered strata title plan;
3. Costs related to the privatisation of any designated land as defined in the repealed section 126A.
4. Costs incurred pursuant to the collective sale which are to be shared by all subsidiary proprietors or proprietors as provided under the collective sale agreement.[40/2019; 4/2021; S 365/2010; S 680/2013]