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Claims by Comptroller of Income Tax or Comptroller of Goods and Services Tax

Singapore Academy of Law (Conveyancing Money) Rules 2011

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—(1) Where —(a)the Academy is declared, by notice in writing under section 57(1) of the Income Tax Act (Cap. 134) or section 79(1) of the Goods and Services Tax Act (Cap. 117A), to be the agent of a person;(b)at the date of receipt of the notice by the Academy or at any time during the period of 90 days thereafter, the whole or any part of the conveyancing money is due and payable by the Academy to that person under rule 7; and(c)there is a dispute in relation to the money between the Comptroller of Income Tax or the Comptroller of Goods and Services Tax, as the case may be, and that person or any person claiming under him,the Academy —(i)shall not pay the money to that person or the person claiming under him; and(ii)shall hold the money until it is released in accordance with paragraph (2),and the period during which the money is so held shall be treated as an extension of the stakeholding period or deposit period, as the case may be.(2) The Academy shall release the money held under paragraph (1) to such person —(a)as may be specified in a court order served on the Academy; or(b)as may be agreed by —(i)the Comptroller of Income Tax or the Comptroller of Goods and Services Tax, as the case may be; and(ii)the person referred to in paragraph (1)(a) or the person claiming under him.

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