Singapore legislation

Clause 5

of Property Tax (Amendment) Bill

Clause 5

Amendment of section 19

Section 19 of the principal Act is amended —

(a)

by deleting subsections (2), (4), (5), (6) and (12);

(b)

by deleting subsection (9) and substituting the following subsection:“(9) Where there is —

(a)

a letting of any property;

(b)

an increase in any rent charged for the letting of the property; or

(c)

an increase in any sum charged —

(i)

for the use of furniture, fixtures, fittings and other furnishings in the property;

(ii)

for the maintenance of the property and the grounds thereof; or

(iii)

for services provided in connection with the property,the owner of the property shall, within 15 days after the letting or the increase, give notice thereof in writing to the Chief Assessor.”; and

(c)

by inserting, immediately after subsection (10), the following subsection:“(10A) Subsections (9) and (10) shall not apply where the instrument (in relation to the letting or the increase, as the case may be) —

(a)

is chargeable with duty under the Stamp Duties Act (Cap. 312); and

(b)

is stamped under that Act within the 15-day period referred to in subsection (9) or (10), as the case may be.”.