Singapore legislation
Regulation 3
of Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013
Regulation 3
Remission of property tax for owner-occupied HDB flats
Subregulation 1
There shall be allowed for the year 2013 a remission in accordance with this paragraph of tax payable in respect of every owner-occupied HDB flat at the applicable owner-occupied progressive tax rates.
Subregulation 2
The amount of the remission in respect of each owner-occupied HDB flat shall be $40 or the amount of tax payable at the applicable owner-occupied progressive tax rates for the year 2013, whichever is the lower.
Subregulation 3
Where an HDB flat is owner-occupied only during part of the year 2013, the owner of the HDB flat shall be allowed the remission for such period that the HDB flat is owner-occupied on a pro-rata basis.