Singapore legislation

Regulation 4

of Stamp Duties (Transfer of Interest in Property which Buyer has Interest) (Remission of ABSD) Rules 2013

Regulation 4

Circumstances where rule 3 is inapplicable

Amended byS 301/2014 wef 23/04/2014S 454/2018 wef 06/07/2018S 301/2014 wef 23/04/2014S 454/2018 wef 06/07/2018S 454/2018 wef 06/07/2018S 454/2018 wef 06/07/2018S 454/2018 wef 06/07/2018S 945/2021 wef 16/12/2021S 371/2022 wef 09/05/2022S 371/2022 wef 09/05/2022S 945/2021 wef 16/12/2021S 245/2023 wef 27/04/2023S 245/2023 wef 27/04/2023S 371/2022 wef 09/05/2022

Subregulation 1

Rule 3 does not apply in relation to an instrument executed before 16 December 2021 or an instrument to which the Stamp Duties (Instruments on or before 15 December 2021) (Remission) Rules 2021 apply if —

(a)

the relevant individual or individuals (as the case may be), together with one or more other persons, are joint purchasers, grantees, transferees or lessees under the instrument; and

(b)

without considering the status of the relevant individual or individuals, sub-paragraph (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix) or (x) of paragraph (bf) of Article 3 of the First Schedule to the Act (referred to in this rule as the Article) applies to the instrument by virtue of the fact that the other person or any of the other persons is —

(i)

in the case of sub-paragraph (i) of paragraph (bf) of the Article, a Singapore citizen owning one property;

(ii)

in the case of sub-paragraph (ii) of paragraph (bf) of the Article, a Singapore permanent resident not owning property;

(iii)

in the case of sub-paragraph (iii) of paragraph (bf) of the Article, a Singapore citizen owning 2 or more properties, or a Singapore permanent resident owning property;

(iv)

in the case of sub-paragraph (iv) or (v) of paragraph (bf) of the Article, a Singapore citizen not owning property;

(v)

in the case of sub-paragraph (vi) of paragraph (bf) of the Article, a Singapore citizen owning one property;

(vi)

in the case of sub-paragraph (vii) of paragraph (bf) of the Article, a Singapore permanent resident not owning property; (vii)in the case of sub-paragraph (viii) of paragraph (bf) of the Article, a foreigner;

(viii)

in the case of sub-paragraph (ix) of paragraph (bf) of the Article, an entity other than a housing developer; and

(ix)

in the case of sub-paragraph (x) of paragraph (bf) of the Article, a housing developer.

Subregulation 1A

Amended byS 371/2022 wef 09/05/2022S 371/2022 wef 09/05/2022S 945/2021 wef 16/12/2021S 245/2023 wef 27/04/2023

Rule 3 does not apply in relation to an instrument executed between 16 December 2021 and 26 April 2023 (both dates inclusive) (that is not an instrument to which the Stamp Duties (Instruments on or before 15 December 2021) (Remission) Rules 2021 apply), and in relation to an instrument to which the Stamp Duties (Instruments on or before 26 April 2023) (Remission) Rules 2023 apply, if —

(a)

the relevant individual or individuals (as the case may be), together with one or more other persons, are joint purchasers, grantees, transferees or lessees under the instrument; and

(b)

without considering the status of the relevant individual or individuals —

(i)

sub-paragraph (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (x), (xi), (xii), (xiv), (xv), (xvi), (xvii), (xviii) or (xix) of paragraph (bh) of the Article applies to the instrument by virtue of the fact that the other person or any of the other persons is —

(A)

in the case of sub-paragraph (i), (iv) or (xiv) of paragraph (bh) of the Article — a Singapore permanent resident not owning property;

(B)

in the case of sub-paragraph (ii) or (vi) of paragraph (bh) of the Article — a Singapore citizen not owning property;

(C)

in the case of sub-paragraph (iii), (vii) or (viii) of paragraph (bh) of the Article — a Singapore citizen owning one property;

(D)

in the case of sub-paragraph (v) or (xv) of paragraph (bh) of the Article — a Singapore permanent resident owning one property;

(E)

in the case of sub-paragraph (x), (xi) or (xii) of paragraph (bh) of the Article — a Singapore citizen owning 2 or more properties;

(F)

in the case of sub-paragraph (xvi) of paragraph (bh) of the Article — a Singapore permanent resident owning 2 or more properties;

(G)

in the case of sub-paragraph (xvii) of paragraph (bh) of the Article — a foreigner;

(H)

in the case of sub-paragraph (xviii) of paragraph (bh) of the Article — an entity other than a housing developer, or a trustee other than a trustee for a housing developer (but only if the instrument is executed on or after 9 May 2022); and

(I)

in the case of sub-paragraph (xix) of paragraph (bh) of the Article — a housing developer, or a trustee for a housing developer (but only if the instrument is executed on or after 9 May 2022); or

(ii)

sub-paragraph (ix) or (xiii) of paragraph (bh) of the Article applies to the instrument by virtue of the fact that —

(A)

in the case of sub-paragraph (ix) of paragraph (bh) of the Article — any of the other persons is a Singapore citizen owning one property and another is a Singapore permanent resident not owning property; and

(B)

in the case of sub-paragraph (xiii) of paragraph (bh) of the Article — any of the other persons is a Singapore citizen owning 2 or more properties and another is a Singapore permanent resident not owning property.

Subregulation 1B

Amended byS 245/2023 wef 27/04/2023

Rule 3 does not apply in relation to an instrument executed on or after 27 April 2023 (that is not an instrument to which the Stamp Duties (Instruments on or before 26 April 2023) (Remission) Rules 2023 apply) if —

(a)

the relevant individual or individuals (as the case may be), together with one or more other persons, are joint purchasers, grantees, transferees or lessees under the instrument; and

(b)

without considering the status of the relevant individual or individuals —

(i)

sub-paragraph (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (x), (xi), (xii), (xiv), (xv), (xvi), (xvii), (xviii) or (xix) of paragraph (bi) of Article 3 of the First Schedule to the Act applies to the instrument by virtue of the fact that the other person or any of the other persons is —

(A)

in the case of sub-paragraph (i), (iv) or (xiv) of paragraph (bi) of the Article — a Singapore permanent resident not owning property;

(B)

in the case of sub-paragraph (ii) or (vi) of paragraph (bi) of the Article — a Singapore citizen not owning property;

(C)

in the case of sub-paragraph (iii), (vii) or (viii) of paragraph (bi) of the Article — a Singapore citizen owning one property;

(D)

in the case of sub-paragraph (v) or (xv) of paragraph (bi) of the Article — a Singapore permanent resident owning one property;

(E)

in the case of sub-paragraph (x), (xi) or (xii) of paragraph (bi) of the Article — a Singapore citizen owning 2 or more properties;

(F)

in the case of sub-paragraph (xvi) of paragraph (bi) of the Article — a Singapore permanent resident owning 2 or more properties;

(G)

in the case of sub-paragraph (xvii) of paragraph (bi) of the Article — a housing developer, or a trustee for a housing developer;

(H)

in the case of sub-paragraph (xviii) of paragraph (bi) of the Article — a foreigner; and

(I)

in the case of sub-paragraph (xix) of paragraph (bi) of the Article — an entity other than a housing developer, or a trustee other than a trustee for a housing developer; or

(ii)

sub-paragraph (ix) or (xiii) of paragraph (bi) of the Article applies to the instrument by virtue of the fact that —

(A)

in the case of sub-paragraph (ix) of paragraph (bi) of the Article — any of the other persons is a Singapore citizen owning one property and another is a Singapore permanent resident not owning property; and

(B)

in the case of sub-paragraph (xiii) of paragraph (bi) of the Article — any of the other persons is a Singapore citizen owning 2 or more properties and another is a Singapore permanent resident not owning property.

Subregulation 2

For the avoidance of doubt, rule 3 does not apply if the property purchased, conveyed, transferred or assigned is to be held as partnership property.

Subregulation 3

Amended byS 371/2022 wef 09/05/2022

Rule 3 does not apply in relation to an instrument (being one executed on or after 9 May 2022) if the relevant individual or (if there is more than one relevant individual) one or more of them, is or are to hold the estate or interest (or part thereof) in the property purchased, conveyed, transferred or assigned under the instrument on trust.

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