Stamp Duties Act 1929 · 2021 Revised Edition · Part 8A · Application of Act to Electronic Instruments
60C. Execution of electronic instruments
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An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it.
electronic instrument
“electronic instrument” means —(a)an electronic record, or a combination of an electronic record and a physical document, mentioned in section 60A(1)(a) or (b); or(b)an electronic record mentioned in section 60A(2);
An electronic instrument that comprises an electronic record and a physical document is treated as executed or signed —
electronic record
“electronic” and “electronic record” have the meanings given by section 2(1) of the Electronic Transactions Act 2010;Example Anything sent by e‑mail, SMS or any Internet‑based messaging service is an electronic record.
if the transaction is concluded by means of an electronic record, when an electronic signature is applied to the electronic record; or
if the transaction is concluded by means of a physical document, when the physical document is signed.
In a case in subsection (1) or (2)(a), the time when and the place where the signing party does an act that results in the application of the electronic signature to the electronic record are treated respectively as the time and place of the execution or signing of the electronic instrument.Examples 1. A sends an e‑mail from a place in Malaysia offering to sell property to B. B sends an e‑mail from a place in Singapore accepting A’s offer. If a contract is concluded by means of the second e‑mail, the electronic instrument comprising the 2 e‑mails is treated as executed in Singapore, and at the time B sends the second e‑mail. 2. A makes an offer to sell property on an Internet website. B, using a computer in a place in Singapore, transmits to the computer hosting the website B’s acceptance of A’s offer. If a contract is thereby concluded, the electronic instrument comprising the electronic records of the offer and acceptance is treated as executed in Singapore and at the time B transmits B’s acceptance.
electronic signature
“electronic signature” means any electronic method used to identify a person and to indicate the person’s intention in respect of the information contained in an electronic record.
In a case in subsection (2)(b), the time when and the place where the signing party signs the physical document are treated respectively as the time and place of the execution or signing of the electronic instrument.
execution
“executed” and “execution”, used with reference to instruments not under seal, mean “signed” and “signature”;
The reference in subsection (3) to the signing party includes a person authorised by the signing party to apply the electronic signature on the signing party’s behalf, but excludes a person that merely provides any facility for the application of the electronic signature, such as an online intermediary.