Singapore legislation
Regulation 13
Regulation 13
Transfers consequent on matrimonial proceedings
Subregulation 1
This paragraph applies where —
the marriage of a person (called A) is dissolved through matrimonial proceedings;
A has interest in specified immovable property at the time the marriage is so dissolved;
by reason of a conveyance or transfer consequent on the matrimonial proceedings, A’s interest in the specified immovable property is transferred to one or more other persons (any one of whom is called D); and
the duty chargeable under the Act on the instrument for the conveyance or transfer is remitted under the Stamp Duties (Matrimonial Proceedings) (Remission) Rules 2005 (G.N. No. S 447/2005).
Subregulation 2
When D disposes of the whole or any portion of the interest in the specified immovable property which was transferred to D in the circumstances described in sub‑paragraph (1), then, for the purpose of determining whether D disposes of any part of such interest within the relevant specified holding period prescribed in this Order —
D is treated as having acquired the part of such interest as follows:
where the part of such interest was acquired by A after the date of A’s marriage (that was dissolved), on the date on which A acquired that part; or
where the part of such interest was acquired by A before A’s marriage (that was dissolved), on the date of the marriage; and
D is treated as having disposed of the part of such interest at the time specified in section 22A(12) of the Act.