# legal_provisions

document_id: screa-1975
provision_ref: s29
chapter: PART 6 - FINANCIAL PROVISIONS
section: 29
title: Power of investment
content:
29. The Corporation may invest its moneys in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965. [45/2004] 30. [ Repealed by Act 5 of 2018 ] 31. [ Repealed by Act 5 of 2018 ] 32. [ Repealed by Act 5 of 2018 ] 33. [ Repealed by Act 5 of 2018 ] 34. [ Repealed by Act 5 of 2018 ]


document_id: screa-1975
provision_ref: s35
chapter: PART 7 - MISCELLANEOUS
section: 35
title: Common seal
content:
35. —(1) The Corporation must have a common seal and the seal may be broken, changed, altered and made anew as the Corporation thinks fit. (2) All deeds, documents and other instruments requiring the seal of the Corporation must be sealed with the common seal of the Corporation and every instrument to which the common seal is affixed must be signed by a member and must be countersigned by the chief executive officer or by some other person duly authorised by the Corporation for the purpose, and the signing is sufficient evidence that the seal was duly and properly affixed and that the seal is the lawful seal of the Corporation. (3) The Corporation may by resolution or otherwise appoint an officer of the Corporation or any other agent, either generally or in a particular case, to execute or sign on behalf of the Corporation any agreement or other instrument not under seal in relation to any matter coming within the powers of the Corporation. (4) Section 11 of the Registration of Deeds Act 1988 does not apply to any instrument purporting to have been executed under subsection (2).


document_id: screa-1975
provision_ref: s36
chapter: PART 7 - MISCELLANEOUS
section: 36
title: Regulations
content:
36. The Corporation may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act. [Act 16 of 2024 wef 17/06/2024]


document_id: scta-1984
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “claim” means a claim lodged with a tribunal under section 15; “claimant” means a person who lodges a claim with a tribunal and includes any person who becomes a party to the proceedings on any claim in the capacity of a claimant; “Community Mediation Centre” means a Community Mediation Centre established under section 3 of the Community Mediation Centres Act 1997; “court” means any court of competent jurisdiction in Singapore; “court‑appointed mediator” means an individual who is appointed by the Presiding Judge of the State Courts to be a mediator for the purposes of this Act; “party” means a claimant or respondent and any person joined as a third party; “prescribed extended limit” means $30,000 or such other sum as the Minister may, after consultation with the Chief Justice, prescribe by order in the Gazette ; “prescribed limit” means $20,000 or such other sum as the Minister may, after consultation with the Chief Justice, prescribe by order in the Gazette ; “Registrar” means the registrar, a deputy registrar or an assistant registrar for the tribunals; “Registry” means the Registry of Small Claims Tribunals established under section 13; “respondent” means any person against whom a claim is made and any person who becomes a party to the proceedings on any claim in the capacity of a respondent; “rules” means rules made under section 47; “specified claim” means a claim specified in the Schedule; “tribunal” means a Small Claims Tribunal constituted under section 4 of the State Courts Act 1970; “tribunal magistrate” means a tribunal magistrate designated under section 4(2) or appointed under section 4(3)( a ); “work order” means an order to rectify a defect in goods or any damage to property, or to make good any deficiency in the performance of services, by doing such work or attending to such matters (including the replacement of goods or parts thereof) as may be specified in the order. [5/2014; 33/2018] (2) For the purposes of this Act, the value of a claim relating to a contract means — ( a ) in the case where the nature of the claim is for the rescission of the contract — the value of the contract; ( b ) in the case where the nature of the claim is for the recovery of a progress payment due under the contract — the value of the contract; and ( c ) in any other case — the quantum of the claim. [33/2018]


document_id: scta-1984
provision_ref: s3
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 3
title: Establishment of tribunals
content:
3. The President may, under section 4 of the State Courts Act 1970, constitute one or more Small Claims Tribunals as the President thinks fit to exercise the jurisdiction in respect of claims created by this Act. [5/2014]


document_id: scta-1984
provision_ref: s4
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 4
title: Tribunal magistrates
content:
4. —(1) A tribunal is to be presided over by a tribunal magistrate designated under subsection (2) or appointed under subsection (3)( a ). [33/2018] (2) The Presiding Judge of the State Courts may designate a District Judge or a Magistrate as a tribunal magistrate. [33/2018] (3) The President may, on the recommendation of the Chief Justice, by instrument in writing — ( a ) appoint a qualified person (as defined in section 2(1) of the Legal Profession Act 1966) as a tribunal magistrate; and ( b ) revoke that appointment at any time. [33/2018] (4) An individual appointed under subsection (3)( a ) as a tribunal magistrate holds office for the term specified in the instrument of appointment, and may be re‑appointed. [33/2018] (5) Any individual designated under subsection (2) or appointed under subsection (3)( a ) may, although the period of the individual’s designation or appointment has expired, or the individual’s designation or appointment has been revoked, sit as a tribunal magistrate for the purpose of giving judgment or otherwise in relation to any case heard by the individual as a tribunal magistrate. [33/2018]


document_id: scta-1984
provision_ref: s5
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 5
title: Jurisdiction of tribunal
content:
5. —(1) Subject to the provisions of this Act, a tribunal has the jurisdiction to hear and determine any claim which — ( a ) is a specified claim; and ( b ) is served in Singapore on the respondent under section 19(1). [33/2018] (2) The jurisdiction of a tribunal does not extend to a claim — ( a ) in respect of damage caused to any property by an accident arising out of or in connection with the use of a motor vehicle; or ( b ) which the State Courts have no jurisdiction to hear and determine. [5/2014] (3) Except where this Act expressly provides otherwise, the jurisdiction of a tribunal does not extend to a claim — ( a ) the value of which exceeds the prescribed limit; or ( b ) after the expiry of 2 years after the date on which the cause of action accrued. [33/2018] (4) Subject to subsections (1) and (2), a tribunal has jurisdiction to hear and determine any claim the value of which exceeds the prescribed limit but does not exceed the prescribed extended limit, if the parties to the claim so agree by a memorandum signed by them. [33/2018] (5) Where a tribunal is of the opinion that a claim lodged with it pursuant to section 15(1) is beyond its jurisdiction, the tribunal must discontinue the proceedings and advise the claimant and respondent accordingly.


document_id: scta-1984
provision_ref: s6
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 6
title: Exclusion of other jurisdictions
content:
6. —(1) Where a claim has been lodged with a tribunal, no proceedings relating to that claim may be brought before any other court except — ( a ) where the proceedings before that court were commenced before the claim was lodged with the tribunal; or ( b ) where the claim before the tribunal has been withdrawn or abandoned. (2) No claim may be brought before a tribunal if proceedings relating to that claim are pending in or have been heard and determined by any other court. (3) For the purposes of this section, a claim is deemed to have been lodged with a tribunal when section 15 has been complied with.


document_id: scta-1984
provision_ref: s7
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 7
title: Transfer of claims
content:
7. Despite section 5, a tribunal may, at any time if it is of the opinion that a claim ought to be dealt with by any other court, transfer the proceedings to that court whereupon the practice and procedure of that court applies.


document_id: scta-1984
provision_ref: s8
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 8
title: No division of claims
content:
8. A claim must not be split or divided and pursued in separate proceedings before a tribunal for the sole purpose of bringing the sum claimed in each of such proceedings within the jurisdiction of a tribunal.


document_id: scta-1984
provision_ref: s9
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 9
title: Abandonment of part of claim to give tribunal jurisdiction
content:
9. —(1) Where the value of a claim exceeds the prescribed limit and no agreement is reached between the parties thereto as to an extension of the jurisdiction of the tribunal under section 5(4), the claimant may abandon the excess, and thereupon the tribunal has jurisdiction to hear and determine the claim. (2) Where the tribunal has jurisdiction to hear and determine a claim by virtue of subsection (1), an order of the tribunal under this Act in relation to that claim is in full discharge of all demands in respect of that claim.


document_id: scta-1984
provision_ref: s10
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 10
title: Transfer of counterclaim from tribunal to court
content:
10. —(1) Where any counterclaim or any set‑off and counterclaim in proceedings before a tribunal is a monetary claim which is not within the jurisdiction of the tribunal, any party in those proceedings may apply to an appropriate court, within such time as may be prescribed by the rules of that court, for an order that the whole proceedings, or the proceedings on the counterclaim or set‑off and counterclaim, be transferred to that court. (2) On any such application, the court may order — ( a ) that the whole proceedings be transferred to that court; ( b ) that the whole proceedings be heard before a tribunal; or ( c ) that the proceedings on the counterclaim or set‑off and counterclaim be transferred to that court and that the claim by the claimant and the defence thereto other than the set‑off (if any) be heard before a tribunal. (3) Where an order is made under subsection (2)( c ) and judgment on the claim is given for the claimant, execution or enforcement thereon must, unless the court at any time otherwise orders, be stayed until the proceedings transferred to that court have been concluded. [Act 25 of 2021 wef 01/04/2022] (4) Where no application is made under subsection (1) or where on such an application it is ordered that the whole proceedings be heard before a tribunal, the tribunal has jurisdiction to hear the proceedings despite any other provisions of this Act.


document_id: scta-1984
provision_ref: s11
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 11
title: Costs in transferred cases
content:
11. —(1) Where any proceedings on a claim or counterclaim or set‑off and counterclaim are transferred under section 7 or 10 from a tribunal to another court, the costs of the proceedings both before and after the transfer are, subject to any order of the tribunal made in relation to any proceedings before the transfer, in the discretion of the court to which the proceedings are transferred. (2) The court mentioned in subsection (1) may make orders with respect thereto and as to the scales on which the costs of the proceedings are to be taxed; and the costs of the whole proceedings must be taxed in the court.


document_id: scta-1984
provision_ref: s12
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 12
title: Functions of tribunal
content:
12. —(1) The primary function of a tribunal is to attempt to bring the parties to a dispute to an agreed settlement. (2) Where an agreed settlement is reached, a tribunal may make one or more of the orders which it is empowered to make under section 35. (3) If it appears to a tribunal that it is impossible to reach a settlement under subsection (1) within a reasonable time, the tribunal must proceed to determine the dispute. (4) A tribunal must determine the dispute according to the substantial merits and justice of the case, and in doing so must have regard to the law but is not bound to give effect to strict legal forms or technicalities.


document_id: scta-1984
provision_ref: s13
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 13
title: Registry
content:
13. —(1) There is established and maintained a Registry of Small Claims Tribunals in which all records of the tribunals must be kept. (2) The record of a tribunal consists of — ( a ) claims lodged with the tribunal by claimants; ( b ) summaries of the facts of the issues in dispute in respect of those claims as determined and recorded by the tribunal during the hearing of the claims; and ( c ) orders made by the tribunal in relation to those claims. (3) Any party to the claim is, upon payment of a prescribed fee, entitled to a copy of the record of a tribunal and such record is admissible in evidence before any other court for the purposes of any proceedings before that court. (4) The record of a tribunal relating to any claim must be kept for a period of one year after the date of the order made by the tribunal in relation to the claim or, where there is an appeal against the order to the General Division of the High Court, one year after the conclusion of the appeal. [40/2019]


document_id: scta-1984
provision_ref: s14
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 14
title: Registrar, deputy registrars, assistant registrars and other officers
content:
14. —(1) The registrar of the State Courts is the registrar for the tribunals. [33/2018] (2) The Chief Justice may appoint deputy registrars, assistant registrars and other officers for the proper functioning of the tribunals. [33/2018]


document_id: scta-1984
provision_ref: s15
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 15
title: Lodging claims
content:
15. —(1) Proceedings before a tribunal must be commenced by lodging a claim with the Registrar. (2) A claim must be in writing in the prescribed form and must be signed by the claimant. (3) The Registrar may permit a claim to be made orally and cause it to be reduced to writing. (4) After the claim has been reduced to writing, it must be read over and explained to the claimant and, if confirmed correct by the claimant, must be signed by the claimant and a copy of the claim must be given to the claimant. (5) In any joint or representative claim — ( a ) the Registrar may permit the claim to be filed even though it has not been signed by all the claimants or persons represented on condition that all the claimants or such persons must do so before the date of hearing; and ( b ) the name of a claimant or person represented who has not so signed the claim before the hearing may, if a tribunal so directs, be deleted from the claim and the amount of the claim reduced accordingly. (6) The Registrar may, in accordance with the rules, permit a claim to be lodged by electronic facsimile or any other prescribed electronic means.


document_id: scta-1984
provision_ref: s16
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 16
title: Contents of claim
content:
16. A claim must contain — ( a ) the name and address of each claimant and, in the case of a representative claim, the name and address of each person represented; ( b ) the name and address of each respondent; ( c ) the sum of money claimed by each claimant or person represented; and ( d ) such other particulars of the claim as are reasonably sufficient to inform the respondent of the ground for the claim and the manner in which the amount claimed by each claimant or person represented has been calculated.


document_id: scta-1984
provision_ref: s17
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 17
title: Powers of Registrar
content:
17. —(1) The Registrar must, when a claim has been filed, invite all the parties to the dispute for consultation with a view to effecting a settlement acceptable to all the parties. (2) Where such a settlement is made, the Registrar must, at the request of the claimant, make an order under section 35 that gives effect to the terms of the settlement and the order has effect as if it were an order of a tribunal made under that section. (3) Where at the consultation the Registrar is of the opinion that a claim or counterclaim lodged is outside the jurisdiction of a tribunal, the Registrar must discontinue the proceedings and advise the claimant and respondent accordingly. (4) Any person aggrieved by a decision of the Registrar made under subsection (3) may within one month appeal to a tribunal which may make an order confirming, reversing or varying the decision of the Registrar. (5) If a claimant fails to appear at the consultation, by himself or herself or by a representative pursuant to section 23(2), the Registrar may make an order dismissing the claim or, where there is a counterclaim by the respondent, make any order which a tribunal may make under section 35. (6) If a respondent fails to appear at the consultation, by himself or herself or by a representative pursuant to section 23(2), the claimant may apply to the Registrar for any order which a tribunal may make under section 35 to be made against the respondent. (7) Upon an application under subsection (6), the Registrar must grant the claimant the order if the Registrar is satisfied that the claimant is entitled thereto and that a copy of the written claim and notice of consultation have been served on the respondent. (8) Any order made by the Registrar under subsection (5) or (7) has effect as if it were an order of a tribunal made under section 35. (9) Any person aggrieved by an order of the Registrar made under subsection (5), (6) or (7) may apply to the Registrar for the order to be set aside. (10) An application made under subsection (9) must be made within one month after the consultation or such further period as the Registrar may allow. (11) Section 23 applies to a consultation under this section or section 18, subject to the modification that a reference in section 23 to proceedings before a tribunal is a reference to the consultation. [33/2018]


document_id: scta-1984
provision_ref: s18
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 18
title: Consultation before Registrar by electronic means
content:
18. —(1) The Registrar may, on such conditions as the Registrar may impose, permit the consultation to be conducted by telephone, videophone or any other electronic means (called in this section electronic means). (2) The Registrar may at any time direct any consultation by electronic means to cease and order the parties to appear (personally or by a representative permitted under section 23(2)) at a designated place for the consultation. [33/2018] (3) Any order made by the Registrar at the consultation by electronic means may be set aside on the application of any person aggrieved by that order if the Registrar is satisfied that either party has been impersonated or that any person who participated in the consultation did not have authority to represent the party concerned. (4) An application made under subsection (3) must be made within one month after the order was made or such further period as the Registrar may allow.


document_id: scta-1984
provision_ref: s18A
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 18A
title: Referral of cases to Community Mediation Centre, etc.
content:
18A. —(1) The Registrar or a tribunal may refer a claim to a Community Mediation Centre or any other person for mediation, with or without the consent of the parties to the claim. [33/2018] (2) The Registrar or the tribunal may, in making a referral under subsection (1) — ( a ) order all or any of the parties to the claim to attend (personally or by a representative permitted under section 23(2)) before a mediator of the Community Mediation Centre, or that other person, at the time and place specified in the order; ( b ) give any direction necessary for and incidental to the proper carrying into effect of the referral; and ( c ) order that all further proceedings on the claim under this Act be stayed pending the mediation. [33/2018] (3) Section 23 applies to a mediation required under this section, subject to the modification that a reference in section 23 to proceedings before a tribunal is a reference to the mediation. [33/2018] (4) This section has effect despite any other written law. [33/2018]


document_id: scta-1984
provision_ref: s19
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 19
title: Service of claim and notice of hearing
content:
19. —(1) Where a claim is not settled under section 17 or 18, or in a mediation required by the Registrar under section 18A, the Registrar must — ( a ) fix a place and date for hearing the claim and give notice thereof in the prescribed form to the claimant; and ( b ) as soon as is reasonably practicable, cause a copy of the written claim and a notice in the prescribed form of the place and date of hearing to be served on — (i) the respondent; and (ii) every person who appears from the claim form to have a sufficient interest in the settlement of the dispute to which the claim relates. [33/2018] (2) The Registrar may summon any person to appear before a tribunal if, in the Registrar’s opinion, the presence of the person is necessary to enable the tribunal to determine the questions in dispute in the claim. (3) Service of a copy of the written claim and the notice of hearing and of a summons or any document that is to be served on any person in any proceedings before a tribunal may be effected by such person as may be appointed by the Registrar for the purpose.


document_id: scta-1984
provision_ref: s20
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 20
title: Claim may be admitted by telephone or in writing
content:
20. —(1) The Registrar may, on such conditions as the Registrar may impose, permit a respondent, at any time before an order on the claim has been made by the Registrar or the tribunal, to admit the claim against the respondent orally by telephone. (2) The Registrar may accept any admission to the claim in writing by the respondent if such admission is received before any order on the claim had been made by the Registrar or the tribunal. (3) The Registrar may reject an admission purportedly made under subsection (1) or (2) and direct the respondent to appear (personally or by a representative permitted under section 23(2)) at the consultation or before a tribunal. [33/2018] (4) If the Registrar is satisfied that an admission under subsection (1) or (2) is in order, the Registrar may make an order under section 35 against the respondent and the order has effect as if it were an order of a tribunal under that section. (5) Any order made by the Registrar under subsection (4) may be set aside on the application of the respondent if the Registrar is satisfied that the admission was not made by the respondent or with the respondent’s authority. (6) An application under subsection (5) must be made within one month after the date of the order or such further period as the Registrar may allow.


document_id: scta-1984
provision_ref: s21
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 21
title: Parties
content:
21. —(1) Subject to subsection (2), the claimant and the respondent and every person to whom notice of a claim has been served under section 19(1)( b ) are parties to the proceedings on that claim. (2) A tribunal may, at any time, order that the name of a person who appears to it to have been improperly joined as a party be struck out from the proceedings.


document_id: scta-1984
provision_ref: s22
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 22
title: Hearing to be informal
content:
22. —(1) Proceedings before a tribunal are to be conducted in an informal manner. (2) A tribunal, when dealing with a claim, is to adopt a judge‑led approach, that is to say, the tribunal — ( a ) is to identify the relevant issues in the claim; and ( b ) is to ensure that the relevant evidence is adduced by the parties to the proceedings before the tribunal. [33/2018] (3) In adopting a judge-led approach, a tribunal may, at any time, on its own initiative or on the application of any party to the proceedings before the tribunal, direct any party or parties to those proceedings to appear before the tribunal, for the tribunal to make such order or give such direction as the tribunal thinks fit, for the just, expeditious and economical disposal of the claim. [33/2018] (4) A tribunal may, on its own initiative or at the request of any party, summon any person to do either or both of the following: ( a ) give evidence in any proceedings before a tribunal; ( b ) produce any document, record or thing which is relevant in any proceedings before a tribunal. [33/2018] (5) A tribunal may inquire into any matter which the tribunal considers relevant to a claim, whether or not the matter is raised by a party to the claim. [33/2018]


document_id: scta-1984
provision_ref: s23
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 23
title: Right of audience
content:
23. —(1) Subject to this section, a party to proceedings before a tribunal must present the party’s own case. (2) Subject to subsection (3), where a party to proceedings before a tribunal is — ( a ) the Government, a public officer may present the case on its behalf; ( b ) a Town Council established under the Town Councils Act 1988, one of the full‑time employees of the Town Council or of its management agent may present the case on its behalf; ( c ) a body corporate, one of its officers or full‑time employees may present the case on its behalf; ( d ) a partnership, one of its partners or full‑time employees may present the case on its behalf; ( e ) an unincorporated association, one of the members of its governing body, or one of its full‑time employees, may present the case on behalf of the unincorporated association; ( f ) a management corporation under the Land Titles (Strata) Act 1967, a member of its council or a full‑time employee of its managing agent may present the case on its behalf; ( g ) the Council of the Singapore Business Federation as referred to in the Singapore Business Federation Act 2001, one of the members of the Council or any employee of the Federation duly authorised by the Council may present the case on the Council’s behalf; ( h ) a minor and is, in the opinion of the Registrar or tribunal, unable to present his or her own case, the minor’s parent or guardian or any other person as may be approved by the Registrar or tribunal may present the case on the minor’s behalf; ( i ) a person who is not resident in Singapore and who is unable to remain in Singapore until the hearing of the case, any other person who is duly authorised by the firstmentioned person in writing may, with the approval of the Registrar or tribunal, present the case on the firstmentioned person’s behalf; and ( j ) a person who is, in the opinion of the Registrar or tribunal, unable to present his or her own case by reason of old age, illiteracy or infirmity of mind or body, any other person who is duly authorised by the firstmentioned person in writing or who is approved by the Registrar or tribunal may present the case on the firstmentioned person’s behalf. [40/2001; 33/2018] (3) No party to any proceedings before a tribunal may be represented by an advocate and solicitor or, except as provided by subsection (2), an agent, whether paid or otherwise. (4) A tribunal or the Registrar must, before permitting a person to act as a representative under subsection (2), be satisfied that the person has sufficient knowledge of the case and sufficient authority to bind the party whom the person represents. [33/2018] (5) In this section, “officer”, for a body corporate, means — ( a ) in the case of a limited liability partnership, a partner, manager or other similar officer of the limited liability partnership; and ( b ) in the case of any other body corporate, a director, chief executive, manager, secretary or other similar officer of the body corporate. [33/2018]


document_id: scta-1984
provision_ref: s24
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 24
title: Proceedings conducted in private unless tribunal orders otherwise
content:
24. —(1) Subject to subsection (2), all proceedings before a tribunal are to be conducted in private. [33/2018] (2) A tribunal may, on its own initiative or on the application of any party to the proceedings, and in such manner as may be prescribed, do any of the following: ( a ) allow one or more individuals to assist in resolving the claim amicably through mediation or conciliation; ( b ) allow one or more individuals of skill and experience in the matter to which the proceedings relate to sit with the tribunal and act as assessors; ( c ) allow any individual whom the tribunal deems fit to observe the hearing of the claim. [33/2018]


document_id: scta-1984
provision_ref: s25
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 25
title: Proceedings before tribunal conducted by electronic means, etc.
content:
25. —(1) A tribunal may, on such conditions as it may impose, permit proceedings before the tribunal to be conducted by telephone, videophone or any other electronic means (called in this section electronic means). (2) The tribunal may at any time direct any proceedings before it conducted by electronic means to cease and order the parties to appear (personally or by a representative permitted under section 23(2)) at a designated place for the hearing. [33/2018] (3) Any order made by the tribunal at the proceedings before it by electronic means may be set aside on the application of a person aggrieved by that order if the tribunal is satisfied that either party has been impersonated or that any person who participated in the hearing did not have authority to represent the party concerned. (4) An application made under subsection (3) must be made within one month after the order was made or such further period as the tribunal may allow.


document_id: scta-1984
provision_ref: s26
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 26
title: Claims may be heard together
content:
26. —(1) Subject to subsection (2), where 2 or more claims are filed and it appears to a tribunal that — ( a ) a common question of fact or law arises in both or all of them; ( b ) the claims arose out of the same cause of action; or ( c ) it would be in the interests of justice, the tribunal may order that such claims (called in this section the common group of claims) be heard at the same time. [33/2018] (2) The aggregate value of the common group of claims must not exceed — ( a ) in the case where section 5(4) applies to any claim in the common group of claims, the prescribed extended limit; and ( b ) in any other case, the prescribed limit. [33/2018] (3) The power conferred by this section may be exercised by a tribunal even though the hearing of any claim in the common group of claims has begun. [33/2018]


document_id: scta-1984
provision_ref: s27
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 27
title: Representative claims
content:
27. —(1) Subject to subsections (2) and (3), if 2 or more persons have claims against the same respondent, such claims may be brought in the name of one of such persons as the representative of some or all of them. [33/2018] (2) The aggregate value of the claims of persons represented in a representative claim must not exceed — ( a ) in the case where section 5(4) applies to any of those persons’ claims, the prescribed extended limit; and ( b ) in any other case, the prescribed limit. [33/2018] (3) A tribunal may, if at any stage of the proceedings it considers that a representative claim may prejudice the respondent, order that the claims of all or any of the persons represented be heard separately. (4) Each person represented in a representative claim is deemed to have authorised the representative on the person’s behalf to — ( a ) call and give evidence and make submissions to a tribunal on any matter arising during the hearing of the claim; ( b ) file affidavits, statements or other documents; ( c ) agree to an adjournment or change of venue; ( d ) agree to a settlement of the claim on such terms as the representative thinks fit; ( e ) amend or abandon the claim; and ( f ) act generally in as full and free a manner as such claimant may act on his or her own behalf. (5) The authority deemed to be given to a representative by subsection (4) must not be withdrawn except by permission of the tribunal. [Act 25 of 2021 wef 01/04/2022] (6) A tribunal may, at any time before determining any claim, grant permission to any person to join in the claim as a person represented on such terms as it may think fit. [Act 25 of 2021 wef 01/04/2022]


document_id: scta-1984
provision_ref: s28
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 28
title: Evidence
content:
28. —(1) A tribunal is not bound by the rules of evidence but may inform itself on any matter in such manner as it thinks fit. (2) Evidence tendered to a tribunal by or on behalf of a party to any proceedings need not be given on oath but the tribunal may, at any stage of the proceedings, require that such evidence or any part thereof be given on oath whether orally or in writing. (3) A tribunal may, on its own initiative, seek and receive such other evidence and make such other investigations and inquiries as it thinks fit. (4) All evidence and information received and ascertained by the tribunal under subsection (3) must be disclosed to every party. (5) For the purposes of subsection (2), a tribunal magistrate is empowered to administer an oath. [33/2018] (6) A tribunal may require any written evidence given in the proceedings before the tribunal to be verified by statutory declaration. [33/2018] (7) A tribunal is not required to keep a record of the evidence given in any proceedings before the tribunal but must make — ( a ) a summary for the purposes of section 13(2); and ( b ) notes of the proceedings. [33/2018]


document_id: scta-1984
provision_ref: s29
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 29
title: When party fails to appear
content:
29. If a party to the proceedings on a claim before a tribunal fails, without reasonable excuse, to attend (personally or by a representative permitted under section 23(2)) those proceedings, the tribunal may — ( a ) in the case where the absent party is the claimant — (i) dismiss the claim; or (ii) where the proceedings include a counterclaim by the respondent, hear, and make an order under section 35 on, the counterclaim; or ( b ) in the case where the absent party is the respondent — hear, and make an order under section 35 on, the claim and (where the proceedings include a counterclaim by the respondent) the counterclaim. [33/2018]


document_id: scta-1984
provision_ref: s30
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 30
title: Control of procedure
content:
30. Subject to this Act and to the rules, a tribunal has control of its own procedure in the hearing of claims and, in the exercise of that control, must have regard to the principles of natural justice. 31. [ Repealed by Act 33 of 2018 ] 32. [ Repealed by Act 33 of 2018 ]


document_id: scta-1984
provision_ref: s33
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 33
title: Adjournments
content:
33. A tribunal may at any time, either of its own motion or on the application of any party, adjourn the hearing of proceedings on a claim on such terms as it thinks fit.


document_id: scta-1984
provision_ref: s34
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 34
title: Withdrawal of claim
content:
34. A claimant may at any time withdraw the claimant’s claim whether or not a tribunal has heard the claim.


document_id: scta-1984
provision_ref: s35
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 35
title: Orders of tribunal
content:
35. —(1) A tribunal may, as regards any claim within its jurisdiction, make one or more of the following orders, subject to such conditions (whether as to the time for, or mode of, compliance or otherwise) as the tribunal thinks fit to impose: ( a ) an order requiring a party to pay money to another party; ( b ) a work order against a party; ( c ) an order requiring a party to do anything under a work order within such time as may be specified in the order and, in default of that party complying with that order, to pay money to a person specified in the order; ( d ) an order dismissing the whole or part of the claim; ( e ) an order to vary a work order; ( f ) an order requiring a party to pay costs to another party; ( g ) where the claim is for unpaid rent for any premises under a contract specified in paragraph 1( c ) of the Schedule, an order for the delivery of vacant possession of the premises; ( h ) any ancillary order necessary to give effect to any order made by the tribunal. [33/2018] (2) The total value of a money order or work order made under subsection (1) must not exceed — ( a ) in the case where section 5(4) applies, the prescribed extended limit; and ( b ) in any other case, the prescribed limit. [33/2018] (3) A tribunal may correct an order made by the tribunal within 14 days after the date on which the order is made, or correct a statement of the tribunal’s grounds for making the order within 14 days after the date on which the statement is issued by the tribunal, to the extent necessary to rectify any of the following: ( a ) a clerical mistake; ( b ) an error arising from an accidental slip or omission; ( c ) a material miscalculation of figures, or a material mistake in the description of any person, thing or matter, mentioned in the order or statement; ( d ) a defect of form. [33/2018] (4) In this section, “money order” means an order under subsection (1)( a ). [33/2018]


document_id: scta-1984
provision_ref: s36
chapter: PART 2 - ESTABLISHMENT AND JURISDICTION OF TRIBUNALS
section: 36
title: Enforcement of section 35(1) order
content:
36. Each of the following orders may be enforced in the same manner as a judgment or an order made by a District Court: ( a ) an order made by a tribunal under section 35(1); ( b ) an order made by the Registrar under section 17(2), (5) or (7) or 20(4), read with section 35(1). [33/2018] 37. [ Repealed by Act 33 of 2018 ]


document_id: scta-1984
provision_ref: s38
chapter: PART 3 - APPEAL
section: 38
title: Appeal on point of law
content:
38. —(1) Any party to proceedings before a tribunal may appeal to the General Division of the High Court against an order made by the tribunal under section 35(1) — ( a ) on any ground involving a question of law; or ( b ) on the ground that the claim was outside the jurisdiction of the tribunal. [33/2018; 40/2019] (2) An appeal lies to the General Division of the High Court under this section only if permission to appeal is given by the District Court. [43/2005; 40/2019] [Act 25 of 2021 wef 01/04/2022] (3) Where a proposed appeal against an order made by a tribunal does not satisfy subsection (1)( a ) or ( b ), a District Court may, in addition to refusing permission under subsection (2) and subject to such directions as the District Court thinks fit — ( a ) order that the matter be remitted to that tribunal for its reconsideration; or ( b ) order a rehearing of the matter by a different tribunal. [33/2018] [Act 25 of 2021 wef 01/04/2022] (4) Any order of a District Court under subsection (2) or (3) is final and is not subject to an appeal. [33/2018]


document_id: scta-1984
provision_ref: s39
chapter: PART 3 - APPEAL
section: 39
title: Powers of General Division of High Court on appeal
content:
39. —(1) On an appeal under section 38, the General Division of the High Court may — ( a ) allow the appeal, and set aside or vary the tribunal’s order; ( b ) subject to such directions as the General Division of the High Court thinks fit, remit the matter to the tribunal for reconsideration, or order a rehearing of the matter by a different tribunal; or ( c ) dismiss the appeal. [33/2018; 40/2019] (2) On an appeal under section 38, the General Division of the High Court may make such order as to costs and expenses as the General Division of the High Court thinks fit, but may not — ( a ) reverse or vary any determination made by a tribunal on questions of fact; or ( b ) receive further evidence. [40/2019] (3) A decision of the General Division of the High Court under subsection (1) is final and is not subject to any appeal. [40/2019]


document_id: scta-1984
provision_ref: s40
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 40
title: Order of tribunal to be final
content:
40. An order of a tribunal is final and binding on all parties to the proceedings in which the order is made and, except as provided in section 38, no appeal lies in respect of the order.


document_id: scta-1984
provision_ref: s41
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 41
title: Setting aside of order
content:
41. —(1) Any order of — ( a ) the tribunal made under section 25(3), 29( a )(i) or 35(1) read with section 29( a )(ii) or ( b ); ( b ) the Registrar made under section 17(9), 18(3) or 20(5), may, on the application of a person aggrieved by that order, be set aside by the tribunal and the tribunal may make such further order as it thinks just. [33/2018] (2) An application under subsection (1) must be made within one month after the date on which the order was made or such further period as the tribunal may allow.


document_id: scta-1984
provision_ref: s42
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 42
title: Appeal does not operate as stay of execution or enforcement
content:
42. —(1) An appeal against an order made by a tribunal under section 35 (called in this section a tribunal’s section 35 order) does not operate as a stay of execution or enforcement of that order, unless the tribunal, a District Court or the General Division of the High Court orders otherwise. [33/2018; 40/2019] [Act 25 of 2021 wef 01/04/2022] (2) A stay of execution or enforcement of a tribunal’s section 35 order is subject to such conditions as the tribunal, a District Court or the General Division of the High Court (as the case may be) thinks fit to impose, including conditions as to costs, payment into the tribunal, District Court or General Division of the High Court (as the case may be) or the giving of security. [33/2018; 40/2019] [Act 25 of 2021 wef 01/04/2022] (3) The General Division of the High Court may order a stay of execution or enforcement of a tribunal’s section 35 order only if — ( a ) a District Court has given permission under section 38(2) to appeal against the tribunal’s section 35 order; and [Act 25 of 2021 wef 01/04/2022] ( b ) no application was made to the tribunal or any District Court for a stay of execution or enforcement of the tribunal’s section 35 order. [33/2018; 40/2019] [Act 25 of 2021 wef 01/04/2022] (4) Any order made under this section on an application for a stay of execution or enforcement of a tribunal’s section 35 order is final and is not subject to an appeal. [33/2018] [Act 25 of 2021 wef 01/04/2022]


document_id: scta-1984
provision_ref: s43
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 43
title: Contempt of tribunal
content:
43. —(1) Any person who — ( a ) assaults, wilfully insults or obstructs a tribunal magistrate or any witness or officer of a tribunal during a sitting of a tribunal or while the tribunal magistrate, witness or officer is on his or her way to or from such a sitting; ( b ) assaults or wilfully insults or obstructs any person in attendance at a sitting of a tribunal; ( c ) wilfully interrupts or otherwise misbehaves at a sitting of a tribunal; or ( d ) without lawful excuse, disobeys any order or direction of a tribunal (not being an order mentioned in section 35) during a sitting of the tribunal, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months. [33/2018] (2) A tribunal may by oral order exclude from a sitting of the tribunal any person whose behaviour in the opinion of the tribunal constitutes an offence under subsection (1) whether or not such person is charged with the offence. [33/2018] (3) The Registrar or officer under the Registrar’s control or any police officer may take such steps as are reasonably necessary to enforce such exclusion.


document_id: scta-1984
provision_ref: s44
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 44
title: Protection from personal liability
content:
44. —(1) The following individuals have and enjoy the same protection that a Magistrate has and enjoys under the State Courts Act 1970: ( a ) a tribunal magistrate; ( b ) the Registrar, when exercising the jurisdiction and powers of a tribunal. [33/2018] (2) No liability shall lie personally against an officer of a State Court or a court-appointed mediator who, acting in good faith and with reasonable care, does or omits to do anything in the execution or purported execution of this Act. [33/2018]


document_id: scta-1984
provision_ref: s45
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 45
title: Publication of orders
content:
45. The Registrar must cause to be published, in such manner as the Minister from time to time directs, such particulars relating to proceedings in tribunals as the Minister specifies in the direction.


document_id: scta-1984
provision_ref: s46
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 46
title: Person not precluded from filing claim in court
content:
46. Nothing in this Act is to be construed as precluding a person from lodging a claim that is within the jurisdiction of a tribunal in any other court if that person elects to institute proceedings in that other court to hear and determine that claim.


document_id: scta-1984
provision_ref: s47
chapter: PART 4 - MISCELLANEOUS PROVISIONS
section: 47
title: Rules
content:
47. —(1) The Rules Committee appointed under section 80(3) of the Supreme Court of Judicature Act 1969 may make rules to — ( a ) regulate the practice and procedure of tribunals and the enforcement of orders of the tribunals; ( b ) prescribe such things, including fees or costs, as are required by this Act to be prescribed; and ( c ) prescribe such matters as are necessary for carrying out the provisions of this Act. (2) Without limiting subsection (1), the rules may provide for the following: ( a ) the form of documents to be issued by tribunals and the sealing of documents; ( b ) the form and content of documents to be used by parties and intending parties, and the service of documents and the giving of notices by such persons; ( c ) the functions, powers and duties of the tribunals, the Registrar and other officers of the Registry in relation to — (i) the service of documents and giving of notices; (ii) the enlargement of dates of hearing; and (iii) the adjournment of proceedings; ( d ) the withdrawal and amendment of claims; ( e ) the summoning of witnesses and the payment of witnesses from public funds or otherwise; ( f ) the commission of offences by, and punishment of, persons who refuse to give evidence or obey a summons to witness; ( g ) the transfer of proceedings from a court to a tribunal and from a tribunal to a court; ( h ) the manner and the conditions under which appeals may be brought against orders made by tribunals; ( i ) regulating and prescribing the procedure to be followed on appeals from a tribunal to the General Division of the High Court. [40/2019]


document_id: sda-1929
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “bare trust beneficiary”, in relation to a trust over property, means a person — ( a ) who is identified in the declaration of trust as a beneficiary of that property; and ( b ) who, upon the declaration of the trust, has beneficial ownership of that property; [Act 22 of 2022 wef 10/05/2022] “Commissioner” means the Commissioner of Stamp Duties appointed under this Act; “company” means any company incorporated or registered under any law in force in Singapore or elsewhere; “conveyance on sale” includes every instrument and every decree or order of any court, by which any property, or any estate or interest in any property, upon the sale thereof is transferred to or vested in a purchaser or any other person on the purchaser’s behalf or by the purchaser’s direction; “duly stamped”, as applied to an instrument chargeable with duty, means — ( a ) that the instrument bears an adhesive or impressed stamp of not less than the proper amount, and that stamp has been affixed in accordance with the provisions of this Act for the time being in force at the time of stamping; or ( b ) that the instrument, if stamped using the E‑Stamping system, has attached to it a stamp certificate issued for the instrument by the Commissioner in accordance with the provisions of this Act for the time being in force at the time of stamping; “duty” means any stamp duty for the time being chargeable under this Act or any other Act; “E‑Stamping system” means the computer service mentioned in section 6B(1); “equitable mortgage” means an agreement or a memorandum under hand only, relating to the deposit of any title deeds or instruments constituting or being evidence of the title to any property whatever (other than stock or marketable securities), or creating a charge on such property; “executed” and “execution”, used with reference to instruments not under seal, mean “signed” and “signature”; “instrument” includes every written document; “lease” means a lease of immovable property, and includes the following: ( a ) any undertaking in writing to cultivate, occupy or pay or deliver rent for immovable property; ( b ) any instrument by which tolls, rents or profits of any description are let to farm; ( c ) any writing on an application for a lease intended to signify that the application is granted; “limited liability partnership” has the meaning given by the Limited Liability Partnerships Act 2005; “marketable security” means a security of such a description as to be capable of being sold or negotiated in any stock market; “Master Plan” has the meaning given by section 2 of the Planning Act 1998; “money” includes all sums whether expressed in the currency of Singapore or in any other currency; “mortgage” means a security by way of mortgage for the payment of any definite and certain sum of money advanced or lent at the time, or previously due or forborne to be paid, being payable, or for the repayment of money to be thereafter lent, advanced or paid, or which may become due upon an account current, together with any sum already advanced or due, or without (as the case may be), and includes — ( a ) any conveyance of any property in trust to be sold or otherwise converted into money intended only as a security, and redeemable before the sale or other disposal of the property, either by express stipulation or otherwise; ( b ) any instrument in writing for defeating or making redeemable, or explaining or qualifying any conveyance of property, apparently absolute, but intended only as a security; ( c ) any agreement for a mortgage or any agreement (other than an agreement chargeable with duty as an equitable mortgage), contract or bond accompanied with a deposit of title deeds or with other instruments evidencing a right to property, for making a mortgage or any other security or conveyance as aforesaid of any property comprised in the title deeds or other instruments or for pledging or charging the same as a security; and ( d ) any deed operating as a mortgage of any stock or marketable security; “paper” includes every material upon which words or figures can be expressed; “proper officer” means the Commissioner and such other officer as may be authorised by the Commissioner to impress stamps or to issue stamp certificates; “residential property” means — ( a ) any house, building or other premises or any part thereof which is permitted to be used under the Planning Act 1998 or any other written law as a dwelling house or which is lawfully so used; or ( b ) any land zoned in the Master Plan for solely residential purposes or for mixed purposes, one of which is residential, and includes any estate or interest therein; “settlement” means any non‑testamentary disposition in writing whether made voluntarily or upon a good or valuable consideration other than a bona fide pecuniary consideration by which any definite and certain property is settled, or agreed to be settled, in any manner for any purpose; “stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted; “stock” includes any share in the capital stock or funded debt of a company, corporation, society or VCC in Singapore or elsewhere and stocks or funds of the Government or of any other government or country; “VCC Act” means the Variable Capital Companies Act 2018. [33/99; 36/2008; 37/2018; 28/2019; 40/2019] (2) The following terms have the meanings given by the VCC Act: ( a ) share, in relation to a VCC; ( b ) sub‑fund; ( c ) non‑umbrella VCC; ( d ) umbrella VCC; ( e ) VCC. [28/2019]


document_id: sda-1929
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Commissioner and Deputy Commissioners of Stamp Duties
content:
3. —(1) The Minister may appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Stamp Duties, and such number of Deputy Commissioners of Stamp Duties as the Minister thinks fit. [Act 5 of 2025 wef 09/03/2025] (1A) An appointment under subsection (1) must be published in the Gazette . [Act 5 of 2025 wef 09/03/2025] (2) Every Deputy Commissioner of Stamp Duties has and may exercise all the powers of the Commissioner under the provisions of this Act except subsection (3) and sections 40(3) and 68(1). (3) The Commissioner may, subject to such conditions or restrictions as the Commissioner thinks fit, delegate to any person having official duty or employed in the administration of this Act, all or any of the powers, functions and duties vested in the Commissioner by this Act.


document_id: sda-1929
provision_ref: s4
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 4
title: Instruments chargeable with duty
content:
4. —(1) Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument — ( a ) which, not having been previously executed by any person, is executed in Singapore; or ( b ) which is executed outside Singapore, and relates to any property situated, or to any matter or thing done or to be done, in Singapore, and is received in Singapore, is chargeable with duty of the amount specified in that Schedule as the proper duty for that instrument. (2) All instruments chargeable with duty must be duly stamped. Payment of duty


document_id: sda-1929
provision_ref: s5
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 5
title: All facts and circumstances to be set out
content:
5. —(1) All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is chargeable are to be fully and truly set out in the instrument. (2) Where the liability of an instrument to duty or any amount of duty, is determined by facts or circumstances that are not set out in the instrument, those facts or circumstances must be provided to the Commissioner in such form and manner as the Commissioner may specify. [13/2017] (3) The Commissioner may require to be furnished with such evidence as the Commissioner may consider necessary to prove that all such facts and circumstances are truly set out in the instrument or provided under subsection (2). [13/2017]


document_id: sda-1929
provision_ref: s6
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 6
title: Instrument relating to distinct matters
content:
6. Except where express provision to the contrary is made by this Act or any other Act — ( a ) an instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters; and ( b ) an instrument made for any consideration in respect of which it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.


document_id: sda-1929
provision_ref: s6A
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 6A
title: How duties are denoted
content:
6A. Except where express provision is made to the contrary in this Act, all duties chargeable on any instrument are to be paid and denoted by attaching to the instrument a stamp certificate relating to the instrument.


document_id: sda-1929
provision_ref: s6B
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 6B
title: E‑Stamping system
content:
6B. —(1) The computer service known as the E‑Stamping system and established under section 6B as in force immediately before 4 October 2018, may be used for the purposes mentioned in subsection (2). [37/2018] (2) The purposes are to enable any person, in accordance with the arrangements made under this section — ( a ) to do the following without the need to present the instrument concerned to the Commissioner or a proper officer in charge of the stamp office: (i) obtain an assessment of stamp duty (and any penalty) on an instrument; (ii) pay stamp duty (and any penalty) on the instrument by electronic funds transfer in accordance with the assessment; (iii) stamp the instrument by attaching a stamp certificate to it or (in the case of an electronic instrument within the meaning of section 59) obtaining a stamp certificate for it, which bears an authorisation number issued for the instrument and such other particulars as are determined by the Commissioner; and ( b ) to apply to the Commissioner for the adjudication of an instrument under section 37 and to obtain a certificate of adjudication from the Commissioner under section 38. [37/2018] (3) The Commissioner may — ( a ) determine the information and particulars that may be electronically transmitted under the E‑Stamping system, including the form and manner they are to be transmitted; ( b ) determine the procedure for use of the E‑Stamping system, including the procedure in circumstances where there is a breakdown or an interruption in the computer service; and ( c ) generally do such other things for the better provision of the computer service. [37/2018]


document_id: sda-1929
provision_ref: s6C
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 6C
title: Electronic assessment and stamping of instruments
content:
6C. —(1) For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an assessment of the duty (and any penalty) in relation to the instrument. (2) A person must, on receipt of a stamp certificate issued for the instrument by the Commissioner, immediately attach the stamp certificate to the instrument. [37/2018]


document_id: sda-1929
provision_ref: s6D
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 6D
title: Electronic funds transfer of duty
content:
6D. —(1) A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from the person’s designated account with the bank to an account specified by the Commissioner. [37/2018] (2) The Commissioner must, on issuing to a person a stamp certificate in respect of any instrument that is chargeable with duty, immediately deduct through electronic funds transfer the full amount of duty chargeable from the designated account of the person. [37/2018] (3) Nothing in subsection (2) requires the Commissioner to deduct any money from the designated account of the person if the funds in that designated account are less than the full amount of duty chargeable on the instrument. [37/2018] 7. [ Repealed by Act 33 of 1999 ] 8. [ Repealed by Act 33 of 1999 ]


document_id: sda-1929
provision_ref: s9
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 9
title: Composition of duty
content:
9. —(1) Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on each separate instrument, the Commissioner may by order authorise any person to compound the payment of duty on such instruments as may be specified in the order on the following conditions: ( a ) that the person delivers to the Commissioner accounts in respect of the instruments at a date to be specified by the Commissioner in such form and containing such particulars as the Commissioner may direct; ( b ) that, on delivery of the accounts required under paragraph ( a ), the person pays to the Commissioner the amount of duty due on all the instruments; and ( c ) that the person complies with such other requirements as the Commissioner may impose. [37/2018] (2) The Commissioner may, if the Commissioner thinks fit, waive any of the conditions in subsection (1). (3) Instruments in respect of which payment of duty by way of composition has been made under this section are, despite any other provision of this Act, deemed to be duly stamped. (4) The Commissioner may, by notice and for any reason the Commissioner deems fit, cancel any authorisation granted under subsection (1) and must, in such notice, specify the date from which the authorisation is cancelled. (5) Where a person fails or neglects to pay the whole of the amount of duty within the time required by subsection (1), the person shall be liable to pay, in addition to the unpaid amount of duty, a penalty under section 46. 10. [ Repealed by Act 33 of 1999 ]


document_id: sda-1929
provision_ref: s11
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 11
title: Where duty chargeable depends on duty paid on another instrument
content:
11. Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty may, if application is made to the Commissioner for that purpose, and on production of both the instruments, be denoted upon such firstmentioned instrument in such manner as the Minister may by rules prescribe.


document_id: sda-1929
provision_ref: s12
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 12
title: Counterparts
content:
12. —(1) The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) is not to be deemed duly stamped unless it is stamped as an original instrument. [23/2011] (2) Without affecting subsection (1), the duplicate or counterpart of an instrument executed before 19 February 2011 and chargeable with duty is deemed duly stamped if it appears from the stamp certificate for the instrument that the instrument is a duplicate or counterpart. [23/2011]


document_id: sda-1929
provision_ref: s12A
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 12A
title: Instrument exempt from duty if its original is stamped, etc.
content:
12A. An instrument (whether it is the original or a duplicate or counterpart of an instrument) executed on or after 19 February 2011 is exempt from duty if the original or a duplicate or counterpart (as the case may be) of that instrument has been duly stamped. [23/2011] Valuation for duty


document_id: sda-1929
provision_ref: s13
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 13
title: Currency and securities
content:
13. —(1) Where an instrument is chargeable with ad valorem duty in respect of — ( a ) any money expressed in any currency other than that of Singapore; or ( b ) any stock or marketable or other security, the duty is to be calculated on the value, on the day of the date of the instrument, of the money in the currency of Singapore according to the current rate of exchange, or of the stock or security according to the average price of the stock or security or, if there is no price, according to the value of the stock or security. (2) Where an instrument contains a statement of current rate of exchange or average price (as the case may require) and is stamped in accordance with that statement, the instrument, so far as regards the subject matter of the statement, is presumed, until the contrary is proved, to be duly stamped.


document_id: sda-1929
provision_ref: s14
chapter: PART 2 - PROVISIONS APPLICABLE TO
section: 14
title: Instruments reserving interest
content:
14. When interest or goods and services tax is expressly made payable by the terms of an instrument, the instrument is not chargeable with duty higher than that with which the instrument would have been chargeable if no mention of interest or goods and services tax had been made in the instrument.


document_id: sda-1929
provision_ref: s15
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 15
title: Relief from ad valorem stamp duty
content:
15. —(1) If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, ad valorem stamp duty under Articles 3( a ), ( b ), ( ba ), ( bb ) and ( c ) and 9( c ) in the First Schedule is not chargeable on any instrument executed on or after 1 July 2000 for the purposes of or in connection with — ( a ) the transfer of the undertaking or shares in respect of a scheme for the reconstruction of any company or companies, or the amalgamation of companies; ( b ) the transfer, conveyance or assignment of any beneficial interest in any asset between such entities that are associated in such manner as may be prescribed; or ( c ) the conversion of a firm to a limited liability partnership under section 26 of the Limited Liability Partnerships Act 2005. [36/2008; 23/2011; 30/2014] (2) Subsection (1) does not apply to an instrument that is executed for the purpose of or in connection with the transfer, conveyance or assignment of any equity interest in an entity that is chargeable with any duty under section 23, except where it is executed for the purposes of or in connection with a matter in subsection (1)( c ). [13/2017; 37/2018] (3) If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, then ad valorem stamp duty under Articles 3( a ), ( b ), ( ba ), ( bb ) and ( c ) and 9( c ) in the First Schedule is not chargeable on any instrument executed on or after 19 February 2011 for the purposes of or in connection with the conversion of a private company to a limited liability partnership under section 27 of the Limited Liability Partnerships Act 2005. [23/2011] (4) If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, then ad valorem stamp duty under Article 3( bd ) and ( be ) in the First Schedule is not chargeable on any instrument executed on or after 12 January 2013 for the purposes of or in connection with — ( a ) the transfer of the undertaking or shares in respect of a scheme for the reconstruction of any company or companies, or the amalgamation of companies; ( b ) the transfer, conveyance or assignment of any beneficial interest in any asset between such entities that are associated in such manner as may be prescribed; ( c ) the conversion of a firm to a limited liability partnership under section 26 of the Limited Liability Partnerships Act 2005; or ( d ) the conversion of a private company to a limited liability partnership under section 27 of the Limited Liability Partnerships Act 2005. [30/2014] (5) If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, then ad valorem stamp duty under Article 3( bg ) in the First Schedule is not chargeable on any instrument executed on or after 11 March 2017 for the purposes of or in connection with — ( a ) the transfer of the undertaking or shares in respect of a scheme for the reconstruction of any company or companies, or the amalgamation of companies; ( b ) the transfer, conveyance or assignment of any beneficial interest in any asset between such entities that are associated in such manner as may be prescribed; ( c ) the conversion of a firm to a limited liability partnership under section 26 of the Limited Liability Partnerships Act 2005; or ( d ) the conversion of a private company to a limited liability partnership under section 27 of the Limited Liability Partnerships Act 2005. [37/2018] (6) No instrument mentioned in this section is deemed to be duly stamped unless — ( a ) it is stamped with the duty to which it would but for this section be liable; or ( b ) it has been brought to the Commissioner under section 37 and the Commissioner has certified under section 38 that the full duty with which it is chargeable has been paid or that it is not chargeable with duty. (7) Where any claim for relief from duty under this section has been allowed for an instrument and it is subsequently found that — ( a ) any declaration or other evidence furnished in support of the claim was untrue in any material particular; or ( b ) any prescribed matter has occurred, the claim is deemed to have been disallowed and an amount equal to the amount of relief from duty — ( c ) becomes payable by the transferee entity to the Commissioner immediately; and ( d ) is recoverable from that entity as a debt due to the Government, together with interest on the amount at the rate of 6% per annum — (i) in a case where duty was paid on the instrument and then refunded after a claim for relief was allowed under this section, from the date on which the refund was made; or (ii) in any other case — (A) if the instrument is executed by any person in Singapore, from the date of its execution; or (B) if the instrument is executed outside Singapore, from the date the instrument is first received in Singapore. [28/2010; 23/2011; 30/2014] (8) The amount recoverable under subsection (7) is payable at the place stated in a notice served by the Commissioner on the entity, within one month after the service of the notice by the Commissioner on that entity. [28/2010] (9) If any amount recoverable from the entity under subsection (7) is not paid within the period specified in subsection (8), the following penalties shall be imposed on the entity: ( a ) where the outstanding amount is paid to the Commissioner within 3 months from the end of such period, a penalty of $10 or the outstanding amount, whichever is the greater; ( b ) where the outstanding amount is not paid to the Commissioner within 3 months from the end of such period, a penalty of $25 or 4 times the outstanding amount, whichever is the greater. [28/2010] (10) The Commissioner may reduce or remit any penalty imposed under this section. [28/2010] (11) Sections 50 and 70AA apply to the collection and recovery by the Commissioner of the amount recoverable under subsection (7) and any penalty imposed under subsection (9) as they apply to the collection and recovery of duty and penalty required to be paid under this Act. [28/2010] (12) In this section — “entity” means any of the following: ( a ) a company; ( b ) a registered business trust; ( c ) a statutory body; ( d ) a limited liability partnership; “firm” has the meaning given by section 2(1) of the Business Names Registration Act 2014; “limited liability partnership” has the meaning given by the Limited Liability Partnerships Act 2005 and includes any similar partnership formed or incorporated outside Singapore; “private company” has the meaning given by section 4(1) of the Companies Act 1967; “registered business trust” has the meaning given by section 2 of the Business Trusts Act 2004; “statutory body” means any body corporate established by any written law. [36/2008; 23/2011; 29/2014]


document_id: sda-1929
provision_ref: s15A
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 15A
title: Relief from ad valorem stamp duty for acquisition of shares of companies
content:
15A. —(1) Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article 3( c ) in the First Schedule is not chargeable on any instrument executed during the period from 1 April 2010 to 31 March 2020 (both dates inclusive) for the purposes of or in connection with a qualifying acquisition of ordinary shares in a company (called in this section the target company) by a Singapore company (called in this section the acquiring company) or a subsidiary of the Singapore company that satisfies subsection (3) (called in this section the acquiring subsidiary). [28/2010; 2/2016] (2) Subsection (1) does not apply to an instrument that is executed for the purpose of or in connection with an acquisition of shares in a company, that is chargeable with any duty under section 23. [13/2017] (3) For the purposes of subsection (1), the acquiring subsidiary — ( a ) must be incorporated for the primary purpose of acquiring and holding shares in other companies; and ( b ) must be — (i) where the date of the acquisition is during the period from 1 April 2010 to 16 February 2012 (both dates inclusive), directly and wholly owned by the acquiring company at the date of the acquisition; and (ii) where the date of the acquisition is during the period from 17 February 2012 to 31 March 2020 (both dates inclusive), wholly owned (whether directly or indirectly) by the acquiring company at the date of the acquisition. [28/2010; 1/2013; 2/2016] (4) No instrument mentioned in subsection (1) is deemed to be duly stamped unless — ( a ) it is stamped with the duty to which it would but for this section be liable; or ( b ) the acquiring company has brought it to the Commissioner under section 37, and the Commissioner has certified under section 38 that any duty chargeable on the instrument has been paid or that it is not chargeable with duty to the extent provided in this section. [23/2011] (5) In this section, a qualifying acquisition of ordinary shares in a target company by an acquiring company or an acquiring subsidiary is any of the following: ( a ) an acquisition made during the period from 1 April 2010 to 31 March 2015 (both dates inclusive) that results in the acquiring company and its acquiring subsidiaries owning together in total more than 50% of the total number of ordinary shares in the target company where, before the date of the acquisition, such total ownership was 50% or less of the total number of ordinary shares in the target company; ( b ) an acquisition made during the period from 1 April 2010 to 31 March 2015 (both dates inclusive) that results in the acquiring company and its acquiring subsidiaries owning together in total 75% or more of the total number of ordinary shares in the target company where — (i) before the date of the acquisition, such total ownership was more than 50% but less than 75% of the total number of ordinary shares in the target company; and (ii) the date of the acquisition does not fall within the financial year of the acquiring company in which the acquisition mentioned in paragraph ( a ) is made; ( c ) any other acquisition the date of which falls within the qualifying period in which the acquisition mentioned in paragraph ( a ) is made; ( d ) any other acquisition the date of which falls within the qualifying period in which the acquisition mentioned in paragraph ( b ) is made and is before 1 April 2016. [28/2010; 23/2011; 1/2013; 2/2016] (6) For the purposes of subsection (5), the qualifying period is determined as follows: ( a ) in the first instance, the qualifying period is the financial year of the acquiring company in which the acquisition mentioned in subsection (5)( a ) or ( b ) (as the case may be) is made; ( b ) following the end of the financial year mentioned in paragraph ( a ), the acquiring company may elect, in such form and manner and within such time as the Commissioner may specify, to replace the qualifying period mentioned in that paragraph with a prescribed period (which must be a period within which the acquisition mentioned in subsection (5)( a ) or ( b ) (as the case may be) is made); and ( c ) where the acquiring company claims a deduction under section 37O of the Income Tax Act 1947 in connection with the acquisition mentioned in subsection (5)( a ) or ( b ) (as the case may be), then, whether or not an election was made under paragraph ( b ), the qualifying period is, in place of the period mentioned in paragraph ( a ) or ( b ) (as the case may be), the same period as that for which acquisitions are qualifying acquisitions for the purposes of its claim under section 37O of that Act. [23/2011; 1/2013] (7) In this section, each of the following is also a qualifying acquisition of ordinary shares in a target company by an acquiring company or an acquiring subsidiary: ( a ) an acquisition made during the period from 1 April 2015 to 31 March 2020 (both dates inclusive) that results in the acquiring company and its acquiring subsidiaries owning together in total 20% or more but 50% or less of the total number of ordinary shares in the target company where — (i) before the date of the acquisition, such total ownership was less than 20% of the total number of ordinary shares in the target company; and (ii) in the financial year of the acquiring company in which the date of the acquisition falls, there is no acquisition mentioned in paragraph ( b ); ( b ) an acquisition made during the period from 1 April 2015 to 31 March 2020 (both dates inclusive) that results in the acquiring company and its acquiring subsidiaries owning together in total more than 50% of the total number of ordinary shares in the target company where, before the date of the acquisition, such total ownership was 50% or less of the total number of ordinary shares in the target company; ( c ) any other acquisition the date of which falls within the qualifying period in which the acquisition mentioned in paragraph ( a ) or ( b ) (as the case may be) is made; ( d ) an acquisition made on or after 1 April 2015 but before 1 April 2016 that results in the acquiring company and its acquiring subsidiaries owning together in total 75% or more of the total number of ordinary shares in the target company where — (i) before the date of the acquisition, such total ownership was more than 50% but less than 75% of the total number of ordinary shares in the target company; (ii) in the financial year of the acquiring company in which the date of the acquisition falls, there is no acquisition mentioned in paragraph ( a ) or ( b ); and (iii) before 1 April 2015 and not earlier than 12 months before the acquisition, the acquiring company or its acquiring subsidiary had made an acquisition of ordinary shares of any amount in the target company; ( e ) any other acquisition the date of which falls within the qualifying period in which the acquisition mentioned in paragraph ( d ) is made, and is before 1 April 2016. [2/2016] (8) For the purposes of subsection (7)( c ) and ( e ), the qualifying period is determined as follows: ( a ) in the first instance, the qualifying period is the financial year of the acquiring company in which the acquisition mentioned in subsection (7)( a ), ( b ) or ( d ) (as the case may be) is made; ( b ) where the other acquisition mentioned in subsection (7)( c ) or ( e ) relates to an acquisition in subsection (7)( b ) or ( d ) and the acquisition mentioned in subsection (7)( b ) (if applicable) is made before 1 April 2016, the acquiring company may elect, in such form and manner and within such time as the Commissioner may specify (which must be after the financial year mentioned in paragraph ( a )), to replace the qualifying period mentioned in paragraph ( a ) with a prescribed period (which must be a period within which the acquisition mentioned in subsection (7)( b ) or ( d ) (as the case may be) is made); ( c ) where the acquiring company claims a deduction under section 37O of the Income Tax Act 1947 in connection with the acquisition mentioned in subsection (7)( a ), ( b ) or ( d ) (as the case may be), then the qualifying period is, instead of the period mentioned in paragraph ( a ) or ( b ) (as the case may be), the same period as that for which acquisitions are qualifying acquisitions for the purposes of its claim under section 37O of that Act. [2/2016] (9) The maximum amount of relief from duty to be allowed under subsection (1) with respect to all qualifying acquisitions of ordinary shares in all target companies by an acquiring company and all its acquiring subsidiaries in a financial year of the acquiring company is determined in accordance with subsections (10) to (22). [2/2016; 34/2016] (10) Subject to subsection (11), where the qualifying acquisitions in the financial year — ( a ) include an acquisition mentioned in subsection (5)( a ) or ( b ); and ( b ) do not include an acquisition mentioned in subsection (7)( a ), ( b ) or ( d ), the maximum amount of relief from duty allowed is $200,000. [2/2016] (11) Where the qualifying period is the financial year of the acquiring company and the financial year exceeds 12 months, the maximum amount of relief from duty to be allowed to the acquiring company with respect to all the acquisitions to which subsection (10) applies for each of the following periods must not exceed $200,000: ( a ) the first 12 months of that financial year; ( b ) the remaining period of that financial year. [2/2016] (12) Subject to subsection (13), where the qualifying acquisitions in the financial year — ( a ) include an acquisition mentioned in subsection (7)( a ), ( b ) or ( d ) that is made before 1 April 2016; and ( b ) do not include an acquisition mentioned in subsection (5)( a ) or ( b ), or an acquisition mentioned in subsection (7)( a ) or ( b ) that is made on or after 1 April 2016, the maximum amount of relief from duty allowed is $40,000. [2/2016; 34/2016] (13) Where the qualifying period is the financial year of the acquiring company and the financial year exceeds 12 months, the maximum amount of relief from duty to be allowed to the acquiring company with respect to all the acquisitions to which subsection (12) applies for each of the following periods must not exceed $40,000: ( a ) the first 12 months of that financial year; ( b ) the remaining period of that financial year. [2/2016] (14) Subject to subsection (15), where the qualifying acquisitions in the financial year — ( a ) include an acquisition in subsection (7)( a ) or ( b ) that is made on or after 1 April 2016; and ( b ) do not include an acquisition in subsection (5)( a ) or ( b ), or an acquisition in subsection (7)( a ), ( b ) or ( d ) that is made before 1 April 2016, the maximum amount of relief from duty allowed is $80,000. [34/2016] (15) Where the qualifying period is the financial year of the acquiring company and the financial year exceeds 12 months, the maximum amount of relief from duty to be allowed to the acquiring company with respect to all the acquisitions to which subsection (14) applies for each of the following periods must not exceed $80,000: ( a ) the first 12 months of that financial year; ( b ) the remaining period of that financial year. [34/2016] (16) For the purposes of subsection (10), where subsection (6)( b ) or ( c ) applies, the qualifying acquisitions to which subsection (10) applies are treated as made in the financial year of the acquiring company in which the acquisitions mentioned in subsection (10)( a ) are made. [2/2016] (17) For the purposes of subsection (12), where subsection (8)( b ) or ( c ) applies, the qualifying acquisitions to which subsection (12) applies are treated as made in the financial year of the acquiring company in which the acquisitions mentioned in subsection (12)( a ) are made. [2/2016] (18) For the purposes of subsection (14), where subsection (8)( c ) applies, the qualifying acquisitions to which subsection (14) applies are treated as made in the financial ye


document_id: sda-1929
provision_ref: s16
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 16
title: Voluntary conveyance inter vivos
content:
16. —(1) Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or transfer on sale, with the substitution in each case of the value of the property conveyed or transferred for the amount or value of the consideration of the sale. (2) Any conveyance or transfer (not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) is, for the purposes of this section, deemed to be a conveyance or transfer operating as a voluntary disposition inter vivos, and (except where marriage is the consideration) the consideration for any conveyance or transfer is not for this purpose deemed to be valuable consideration where the Commissioner is of the opinion that by reason of the inadequacy of the sum paid as consideration or other circumstances the conveyance or transfer confers a substantial benefit on the person to whom the property is conveyed or transferred. (3) For the purpose of subsection (2) — ( a ) a conveyance or transfer is treated as a conveyance or transfer made in consideration of marriage if — (i) the transferor is a party to the marriage or is a parent, grandparent or sibling of a party to the marriage; (ii) the transferee is a party to the marriage; (iii) the property or interest in the property conveyed or transferred is the matrimonial home of the parties to the marriage; (iv) the property or interest in the property is conveyed or transferred within the specified time period; and (v) there is no other property or interest in the property conveyed or transferred to the parties on the occasion of that marriage in respect of which ad valorem duty has not been charged because marriage was the consideration; and ( b ) a conveyance or transfer is not to be treated as a conveyance or transfer made in consideration of marriage if — (i) the marriage is between 2 parties who had previously been married to each other; and (ii) ad valorem duty was not charged on any property or interest in the property conveyed or transferred to the parties on the occasion of the previous marriage because marriage was the consideration. (4) In subsection (3) — “parent”, in relation to a party to the marriage, means — ( a ) a natural parent of the party; ( b ) a person by whom the party was adopted in accordance with any written law relating to the adoption of children; or ( c ) a step‑parent of the party, and “grandparent” is to be construed accordingly; “specified time period” means — ( a ) one year before or after the date of solemnisation of a marriage; or ( b ) such other time period as may be prescribed in lieu of the time period specified in paragraph ( a ). (5) A conveyance or transfer made — ( a ) for nominal consideration for the purpose of securing the repayment of an advance or loan; ( b ) for effectuating the appointment of a new trustee or the retirement of a trustee, whether the trust is expressed or implied; ( c ) under which no beneficial interest passes in the property conveyed or transferred; or ( d ) to a beneficiary by a trustee or other person in a fiduciary capacity under any trust, whether expressed or implied, is not chargeable with duty under this section. (6) Subsection (5) has effect even though the circumstances exempting the conveyance or transfer from charge under this section are not set out in the conveyance or transfer. (7) Where equity interests in an entity were conveyed or transferred on or after 10 May 2022 to a trustee to hold on trust for a beneficiary who is not a bare trust beneficiary, then subsection (5)( d ) does not apply to a conveyance or transfer, executed on or after that date, by the trustee of those equity interests to the beneficiary. [Act 22 of 2022 wef 10/05/2022] (8) In subsection (7), “entity” and “equity interest” have the meanings given by section 23(21). [Act 22 of 2022 wef 10/05/2022] (9) To avoid doubt, this section applies to a settlement that is made voluntarily. [Act 22 of 2022 wef 10/05/2022]


document_id: sda-1929
provision_ref: s17
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 17
title: How conveyance in consideration of debt or subject to future payment, etc., to be charged
content:
17. —(1) When any property is conveyed to any person in consideration, wholly or in part, of any debt due to the person or subject either certainly or contingently to the payment or transfer of any money or stock or other property whether being or constituting a charge or incumbrance upon the property or not, such debt, money, stock or other property is deemed to be the whole or part (as the case may be) of the consideration in respect of which the conveyance is chargeable with ad valorem duty. Explanation. — In the case of a sale of property subject to a mortgage or other incumbrance, any unpaid mortgage money or money charged, together with the interest, if any, due on it is deemed to be part of the consideration for the sale. (2) A conveyance on sale made for any consideration in respect of which it is chargeable with ad valorem duty, and in further consideration of a covenant by the purchaser to make or of the purchaser having previously made, any substantial improvement of or addition to the property conveyed to the purchaser, or of any covenant relating to the subject matter of the conveyance, is not chargeable, and is deemed not to have been chargeable with any duty in respect of such further consideration. Illustrations ( a ) A owes B $1,000. A sells a property to B , the consideration being $500 and the release of the previous debt of $1,000. Stamp duty is payable on $1,500. ( b ) A sells a property to B for $500 which is subject to a mortgage to C for $1,000 and unpaid interest $200. Stamp duty is payable on $1,700. ( c ) A mortgages a house to B for $5,000. B afterwards buys the house from A for $5,000 and a release of the mortgage debt. Stamp duty is payable on $10,000.


document_id: sda-1929
provision_ref: s18
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 18
title: Duties on foreclosure orders
content:
18. —(1) Subject to section 17, a decree or an order for, or having the effect of an order for, foreclosure in respect of mortgaged property is chargeable with duty as if it were a conveyance of that property on sale. (2) The ad valorem stamp duty upon any decree or order under subsection (1) must not exceed the duty on a sum equal to the value of the property to which the decree or order relates, and where the decree or order states that value, such statement is conclusive for the purpose of determining the amount of the duty. (3) Where ad valorem stamp duty is paid upon any decree or order under subsection (1), any conveyance following upon that decree or order is exempt from the ad valorem stamp duty.


document_id: sda-1929
provision_ref: s19
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 19
title: Valuation in case of annuity
content:
19. —(1) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period not exceeding 20 years, so that the total amount to be paid can be previously ascertained, the conveyance is chargeable in respect of that consideration with ad valorem duty on the total amount. (2) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically — ( a ) for a definite period exceeding 20 years or in perpetuity; or ( b ) for any indefinite period not terminable with life, the conveyance is chargeable in respect of that consideration with ad valorem duty on the total amount which will or may, according to the terms of sale, be payable during the period of 20 years next after the day of the date of the instrument. (3) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically during any life or lives, the conveyance is chargeable in respect of that consideration with ad valorem duty on the amount which will or may, according to the terms of sale, be payable during the period of 12 years next after the day of the date of the instrument. 20. [ Repealed by Act 26 of 1996 ]


document_id: sda-1929
provision_ref: s21
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 21
title: Conveyances and transfers in contemplation of sale
content:
21. —(1) Subject to this section, any instrument by which property is conveyed or transferred to any person in contemplation of a sale of that property is treated for the purpose of this Act as a conveyance or transfer on sale of that property for a consideration equal to the value of that property. (2) If, on a claim made to the Commissioner not later than one year after the making or execution of an instrument chargeable with duty in accordance with subsection (1), it is shown to the Commissioner’s satisfaction — ( a ) that the sale in contemplation of which the instrument was made or executed has not taken place and the property has been reconveyed or retransferred to the person ( P ) from whom it was conveyed or transferred, or to a person to whom P ’s rights have been transmitted on death or bankruptcy; or ( b ) that the sale has taken place for a consideration which is less than the value in respect of which duty was paid on the instrument by virtue of this section, the Commissioner must repay the duty paid by virtue of this section — ( c ) in a case falling under paragraph ( a ), so far as it exceeds the duty which would have been payable apart from this section; and ( d ) in a case falling under paragraph ( b ), so far as it exceeds the duty which would have been payable if the instrument had been stamped in accordance with subsection (1) in respect of a value equal to the consideration in question. (3) In a case falling under subsection (2)( b ), duty is not repayable if it appears to the Commissioner that the circumstances are such that a conveyance or transfer on the sale in question would have been chargeable with duty under section 16(2). (4) No instrument chargeable with duty in accordance with subsection (1) is deemed to be duly stamped unless the Commissioner has been required to express an opinion thereon under section 37 and has expressed his or her opinion in accordance with that section. (5) Subsections (1) to (4) apply whether or not an instrument conveys or transfers other property in addition to the property in contemplation of the sale of which the instrument is made or executed, but the provisions of those subsections do not affect the duty chargeable on the instrument in respect of that other property. (6) For the purpose of subsection (1), the value of property conveyed or transferred by an instrument chargeable with duty is to be determined without regard to — ( a ) any power (whether or not contained in the instrument) on the exercise of which the property, or any part of or any interest in the property, may be revested in the person from whom it was conveyed or transferred ( P ) or in any person on P ’s behalf; or ( b ) any annuity reserved out of the property or any part of it, or any life or other interest so reserved, being an interest which is subject to forfeiture. (7) If, on a claim made to the Commissioner not later than one year after the making or execution of the instrument, it is shown to the Commissioner’s satisfaction that any such power mentioned in subsection (6)( a ) has been exercised in relation to the property and the property or any property representing it has been reconveyed or retransferred in whole or in part in consequence of that exercise, the Commissioner must repay the duty paid by virtue of subsection (6) — ( a ) in a case where the whole of such property has been so reconveyed or retransferred, so far as it exceeds the duty which would have been payable apart from subsection (6); and ( b ) in any other case, so far as it exceeds the duty which would have been payable if the instrument had operated to convey or transfer only such property as is not so reconveyed or retransferred.


document_id: sda-1929
provision_ref: s22
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 22
title: Contracts, etc., to be chargeable as conveyances on sale
content:
22. —(1) Every contract or agreement for the sale of — ( a ) any equitable estate or interest in any property; or ( b ) any estate or interest in any property except property situated outside Singapore, is chargeable with the same ad valorem duty, payable by the purchaser, as if it were an actual conveyance on sale of the estate, interest or property contracted or agreed to be sold. [1/2013; 13/2017] (2) Where such ad valorem duty has been paid in accordance with subsection (1) and, before having obtained a conveyance or transfer of the property, the purchaser assigns the purchaser’s equitable estate or interest in that property or enters into any contract or agreement for the sale of that property, the assignment, contract or agreement is chargeable with ad valorem duty in respect of the consideration moving from the sub‑purchaser of that estate, interest or property as if it were an actual conveyance on sale to the sub‑purchaser. (3) Where any purchaser or sub‑purchaser has paid ad valorem duty upon any assignment, contract or agreement in accordance with subsection (1) or (2), the conveyance or transfer made to the purchaser or sub‑purchaser (as the case may be) is, if executed on or after 19 February 2011, exempt from duty. [23/2011] (4) Where a person, having contracted jointly or otherwise for the purchase of any property but not having obtained a conveyance of the property, directs the vendor of the property in writing to convey or transfer the property or any share in the property — ( a ) to another person; or ( b ) where the person contracted for the purchase of the property jointly with another, to the joint purchasers in shares other than as specified in the contract for the purchase of the property, the direction is, for the purpose of this Act, treated as a contract or an agreement for the sale of that property or share in that property for a consideration equal to the value of that property or share in that property and is chargeable with duty as if it were an actual conveyance on sale of that property or share in that property. (5) Where more than one contract or agreement for sale is executed by a purchaser in respect of the same sale of the same property, only one such contract or agreement for sale of the property is chargeable with ad valorem duty under this section and any other contract or agreement for the same sale of the same property is, if executed on or after 19 February 2011, exempt from duty. [23/2011] (6) Subject to subsection (7), the ad valorem duty paid under this section upon any contract or agreement for the sale of property must, on application, be refunded by the Commissioner where the contract or agreement is later rescinded or annulled on the ground that — ( a ) the vendor is unable to prove the vendor’s title to the property; ( b ) a purchaser, being a foreign person, is unable to obtain approval under the Residential Property Act 1976 to acquire or purchase the property; ( c ) the property is acquired or is proposed for acquisition by any public authority pursuant to the provisions of any written law authorising or empowering the public authority to acquire land compulsorily; ( d ) the purchase of the property is conditional upon permission by the competent authority to develop or subdivide the property and such permission is refused; ( e ) either vendor or purchaser fails to obtain the approval of any public authority to sell or purchase (as the case may be) the property; ( f ) the Commissioner of Building Control made an order under section 24 of the Building Control Act 1989 in respect of the property; or ( g ) a Strata Titles Board or the General Division of the High Court (as the case may be) refused an application for an order for the sale of the property under section 84A, 84D, 84E or 84FA of the Land Titles (Strata) Act 1967. [13/2010; 23/2011; 40/2019] (7) The refund under subsection (6) is to be made if and only if — ( a ) the application for refund is made by the person who paid or is liable to pay the duty within — (i) 6 months after the date of the stamp, or in the case of an executed instrument, after the date of the instrument; (ii) if the instrument is not dated, 6 months after the execution of the instrument; (iii) in the case of a contract or an agreement that is rescinded or annulled on the ground mentioned in subsection (6)( g ), 2 months after the refusal of a Strata Titles Board or the General Division of the High Court, as the case may be; or (iv) such further time as the Commissioner may deem reasonable when, in unavoidable circumstances, the instrument cannot be produced within that period; and ( b ) in the case of an executed instrument, the instrument is surrendered to the Commissioner, unless the Commissioner dispenses with such surrender in a particular case. [23/201l; 30/2014; 40/2019] (8) Subject to the provisions of this Act, this section applies to instruments made on or after 15 May 1996. (9) In this section — “Commissioner of Building Control” has the meaning given by the Building Control Act 1989; “competent authority” has the meaning given by the Planning Act 1998; “public authority” means the Housing and Development Board constituted by the Housing and Development Act 1959 or the Jurong Town Corporation constituted by the Jurong Town Corporation Act 1968; “Strata Titles Board” means a Strata Titles Board constituted under the Building (Strata Management) Act 2004. [Act 12 of 2020 wef 01/10/2025] [13/2010]


document_id: sda-1929
provision_ref: s22A
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 22A
title: Additional duty on instruments for disposal of immovable property within specified holding period
content:
22A. —(1) Subject to the provisions of this Act, every contract or agreement for the sale of any specified immovable property (or any part thereof) which is chargeable with duty pursuant to section 22 (including any instrument chargeable in like manner) is chargeable with additional ad valorem duty (the amounts of which are indicated in the First Schedule), payable by the vendor of the property, in respect of the consideration for that sale as if it were an actual conveyance on sale of immovable property, if the property or part thereof is disposed of under that contract or agreement — ( a ) while this section is in force; and ( b ) before the end of the period prescribed in the section 22A Order in relation to the specified immovable property (called in this section the specified holding period) from the date on which the vendor acquired that property or any part thereof. [6/2010; 28/2010] (2) Subject to the provisions of this Act, every conveyance on sale of any specified immovable property (or any part thereof) is chargeable with the same additional ad valorem duty under subsection (1), payable by the vendor of the property, in respect of the consideration for that sale, if the property or part thereof is disposed of under that instrument — ( a ) while this section is in force; and ( b ) before the end of the specified holding period from the date on which the vendor acquired that property or part thereof. [28/2010] (3) Subject to the provisions of this Act, every instrument — ( a ) which is a conveyance or transfer operating as a voluntary disposition inter vivos of any specified immovable property (or any part thereof) and which is chargeable with duty under section 16 as if it were a conveyance or transfer on sale of that property; ( b ) which is a conveyance or transfer of any specified immovable property (or any part thereof) — (i) by way of release or settlement; or (ii) pursuant to a declaration of trust where the beneficial interest in the property passes; or ( c ) by which any specified immovable property (or any part thereof) is transferred, by way of distribution in specie upon the voluntary winding up of a private company, to a person in the person’s capacity as shareholder in that company, is treated for the purpose of this section as a conveyance on sale of immovable property and chargeable with the same additional ad valorem duty under subsection (1), payable by the transferor, in respect of the value of the property or part thereof so conveyed or transferred, if the property or part thereof is disposed of under that instrument — ( d ) while this section is in force; and ( e ) before the end of the specified holding period from the date on which the transferor acquired that property or any part thereof. [6/2010] (4) Subject to the provisions of this Act and unless the section 22A Order specifies otherwise, every instrument which is a lease or an agreement for lease of any specified immovable property (or any part thereof) for a term equal to or exceeding the prescribed term, is treated for the purpose of this section as a conveyance on sale of immovable property and chargeable with the same additional ad valorem duty under subsection (1), payable by the lessor, in respect of the consideration for the lease, if the property or part thereof is disposed of under that instrument — ( a ) while this section is in force; and ( b ) before the end of the specified holding period from the date on which the lessor acquired that property or any part thereof. [6/2010] (5) For the purposes of subsection (4) — ( a ) the fact that the term of a lease or an agreement for lease may be extended pursuant to an option is to be taken into consideration in determining whether its term is equal to or exceeds the prescribed term; and ( b ) the fact that a lease or an agreement for lease for a specified period of time is determinable on the happening of an event within that time is not to be taken into consideration in determining its term. [6/2010] (6) Subject to the provisions of this Act, an instrument by which an exchange of any specified immovable property (or any part thereof) is effected is treated for the purpose of this section as a conveyance on sale of immovable property if the property or part thereof is disposed of under the instrument — ( a ) while this section is in force; and ( b ) before the end of the specified holding period from the date on which the party who disposes of the property or part thereof acquired that property or any part thereof, and is chargeable with the same additional ad valorem duty under subsection (1), payable by that party, in respect of the value of the property or part thereof being exchanged that is of the greater value. [6/2010] (7) In subsection (6), where a party disposes of 2 or more properties or parts thereof to another party under the instrument, those properties or parts are treated as one property or part, and their values are aggregated, for the purpose of determining the value of the property or part thereof being exchanged that is of the greater value. [6/2010] (8) Where in any conveyance on sale of immovable property or any part thereof (including any instrument which is chargeable in like manner) the vendors, lessors or transferors of the property or part are joint owners of that property or part, the duty payable by each vendor, lessor or transferor under this section is a proportion of the duty commensurate with their respective shares in that property or part; and for this purpose, joint tenants of any property or part are presumed, until the contrary is proved, to have equal shares in the property or part. [6/2010] (9) For the purposes of determining the additional duty chargeable on a conveyance on sale of immovable property or any part thereof (including any instrument which is chargeable in like manner) — ( a ) the consideration or value (whichever is applicable) on which the duty is based, is reduced by such amount as the Commissioner considers to be attributable to such part of the specified immovable property that is permitted to be used under the Master Plan or the Planning Act 1998 (as the case may be) for a purpose that is not a prescribed purpose; and ( b ) where parts of the property were acquired by the vendor, lessor or transferor at different times, the duty is reduced by such amount as the Commissioner determines to be in excess of the duty which would have been chargeable under this section if the property had been conveyed in separate parts. [6/2010; 1/2013] (10) The Commissioner’s decisions under subsection (9)( a ) and ( b ), respectively, are final. [6/2010] (11) Section 22(3) applies to a vendor, lessor or transferor of specified immovable property or a part thereof as if — ( a ) the first reference in that provision to purchaser or sub‑purchaser is substituted with a reference to such vendor, lessor or transferor; and ( b ) the references in that provision to duty under that section are substituted with references to the additional duty under this section. [6/2010; 28/2010] (12) Section 22(5) applies to a vendor, lessor or transferor of specified immovable property or a part thereof as if — ( a ) the references in that provision to a contract or agreement for sale include a conveyance on sale; and ( b ) the references in that provision to duty under that section are substituted with references to the additional duty under this section. [28/2010] (13) Where any duty paid under section 22 in respect of any contract or agreement is refunded under that section, any additional duty paid under this section in respect of that same contract or agreement must likewise be refunded. [6/2010] (14) Subject to subsection (15) and the section 22A Order, where any specified immovable property or part thereof is acquired or disposed of — ( a ) under contract, the time at which the acquisition or disposal is made is the time the contract is made (and not, if different, the time at which the property or part is conveyed or transferred), and if the contract is conditional on the exercise of an option, the time at which the acquisition or disposal is made is the time when the option is exercised; ( b ) by way of gift, release or settlement or under a declaration of trust, the time at which the acquisition or disposal is made is the time when the property or part or any beneficial interest therein passes; or ( c ) by any other means, the time at which the acquisition or disposal is made is the time the property or part or any interest therein is vested or divested (as the case may be) by operation of law or otherwise. [6/2010] (15) In this section — ( a ) a reference to the section 22A Order is a reference to the order made under section 22B bringing this section into force; ( b ) a reference to specified immovable property is a reference to immovable property — (i) that is either — (A) zoned in the Master Plan in a manner specified in the section 22A Order; or (B) permitted under the Planning Act 1998 for use for a purpose specified in the section 22A Order; and (ii) unless the section 22A Order specifies otherwise, that is acquired by the person liable to pay the additional ad valorem duty under the relevant subsection on or after the date of coming into operation of this section as specified in the Order; ( c ) a reference to acquisition or disposal of any property does not include a reference to a conveyance or transfer by way of security of any property (including a retransfer on redemption of the security); ( d ) where a person ( Q ) entitled to any property by way of security or to the benefit of a charge or incumbrance on any property deals with the property for the purposes of enforcing or giving effect to the security, charge or incumbrance, Q ’s dealings with the property are treated as if they were done through Q as nominee by the person entitled to the property subject to the security, charge or incumbrance; ( e ) a reference to disposal of any property does not include a reference to a disposal as a result of bankruptcy, dissolution, receivership or winding up of the owner of the property, other than a voluntary winding up; ( f ) a reference to a person acquiring any property includes a reference to a situation where — (i) subsequent to the person’s acquisition of the immovable property, being such vacant land or land with one or more buildings thereon as may be prescribed, the land is zoned in the Master Plan in a prescribed manner, or any building or part thereof on the land is permitted under the Planning Act 1998 to be used for a prescribed purpose, whichever is specified in the section 22A Order in respect of that immovable property; or (ii) subsequent to the person’s acquisition of any part of a building, the part is permitted under the Planning Act 1998 to be used for a prescribed purpose, and (unless the section 22A Order specifies otherwise) the time at which the acquisition is made is the time when the zoning in the Master Plan is altered in such manner or when the permission under that Act is granted, as the case may be; and ( g ) a reference to a purpose permitted by the Planning Act 1998 is a reference to — (i) a purpose permitted by a written permission granted under section 14(4) of that Act, other than one that is granted for a period of 10 years or less; (ii) a purpose authorised by a notification under section 21(6) of that Act; or (iii) such other purpose as may be prescribed. [6/2010; 1/2013] (16) Despite anything in this section — ( a ) every conveyance on sale of property and every contract or agreement for the sale of any equitable estate or interest in any property or for the sale of any estate or interest in any property, being a conveyance, a contract or an agreement made before the date of coming into operation of this section; and ( b ) every exempt instrument specified for the purposes of this section by rules made under section 77, is chargeable with duty under this Act as


document_id: sda-1929
provision_ref: s22B
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 22B
title: Power to bring section 22A into operation
content:
22B. —(1) Section 22A does not come into operation except at the time and in the manner mentioned in subsection (2). [6/2010] (2) The Minister may, from time to time, by order in the Gazette , declare that section 22A comes into operation on a date specified in the order, and that section comes into operation on that date and remains in force until the order is revoked by the Minister. [6/2010] (3) The order must specify — ( a ) the immovable property to which section 22A applies by — (i) the manner it is zoned under the Master Plan; or (ii) the purpose for which it is permitted to be used under the Planning Act 1998, as defined under section 22A(15)( g ); ( b ) the holding period for the purposes of that section; and ( c ) other matters required to be prescribed by that section. [6/2010; 1/2013] (4) The order may specify different holding periods for different classes of immovable property. [6/2010] (5) The order may — ( a ) prescribe a different time at which immovable property is acquired or disposed of under any particular class of instruments or any instruments executed by or in favour of any person or class of persons; and ( b ) specify other matters authorised to be prescribed or specified under section 22A. [6/2010] (6) The Minister may, in respect of the first order made after 20 February 2010, specify in the order a date of commencement for section 22A that is before the date of publication of the order in the Gazette but no earlier than 20 February 2010. [6/2010] (7) All orders made under this section must be presented to Parliament as soon as possible after publication in the Gazette . [6/2010]


document_id: sda-1929
provision_ref: s22C
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 22C
title: Duty on renunciation of interest in trust over residential property by beneficiary
content:
22C. —(1) This section applies in a case where — ( a ) a person (called in this section the settlor) declared a bare trust over residential property or any interest in residential property on or after 10 May 2022; and ( b ) a beneficiary of the trust disclaims or renounces on or after that date the beneficiary’s interest in the residential property under the trust, and a resulting trust arises in favour of the settlor of the interest so disclaimed or renounced (called in this section the renounced interest). (2) The beneficiary must, within the prescribed period after the date of the disclaimer or renunciation, give to the Commissioner and the settlor in the prescribed manner a notice in the prescribed form that this section applies to the renounced interest (called in this section and Article 3 of the First Schedule a section 22C notice). (3) A beneficiary who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (4) If the beneficiary fails to comply with subsection (2), the Commissioner may at any time give a section 22C notice to the beneficiary and the settlor. (5) A section 22C notice is chargeable with the same ad valorem duty under this Act that is payable by a grantee as if it were a conveyance or transfer operating as a voluntary disposition inter vivos of the renounced interest to the settlor, except that the duty is payable by the settlor as if the settlor were the grantee. (6) If the disclaimer or renunciation takes effect — ( a ) whilst section 22A is in force; and ( b ) before the end of the specified holding period mentioned in section 22A after the date the beneficiary first has beneficial ownership of the renounced interest, then duty under section 22A is also chargeable on a section 22C notice, and payable by the beneficiary, as if it were a conveyance or transfer operating as a voluntary disposition inter vivos of the renounced interest under section 22A, and the renounced interest were disposed of on the effective date of the disclaimer or renunciation. (7) For the purpose of determining the amount of duty chargeable under subsection (5) or (6), the value of the property is determined as follows: ( a ) if the section 22C notice is given by the beneficiary — the value of the property is its value as at the last day of the prescribed period in subsection (2) or, if the notice is given before the end of the prescribed period, the date the notice is given to the Commissioner; ( b ) if the section 22C notice is given by the Commissioner — the value of the property is its value as at the last day of the prescribed period in subsection (2). (8) Section 46 applies in relation to the duties in subsections (5) and (6) as if the section 22C notice were — ( a ) if given by the beneficiary — an instrument first executed in Singapore on the last day of the prescribed period in subsection (2) or, if the beneficiary gives the notice before the end of the prescribed period, the date the notice is given to the Commissioner; or ( b ) if given by the Commissioner — an instrument first executed in Singapore on the last day of the prescribed period in subsection (2). (9) In this section — ( a ) “residential property” has the meaning given by paragraph ( b ) of the definition of that term in paragraph (1) of Article 3 of the First Schedule; and ( b ) a reference to the beneficiary is, in a case where the beneficiary is an individual below 21 years of age or lacks capacity, to the guardian, donee, deputy or other person having the direction, control or management of the renounced interest on the beneficiary’s behalf. (10) This section is subject to section 9 of the Stamp Duties (Amendment) Act 2022. [Act 22 of 2022 wef 10/05/2022]


document_id: sda-1929
provision_ref: s23
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 23
title: Duty on conveyance of equity interests in property‑holding entities
content:
23. —(1) This section applies to a conveyance — ( a ) executed while this section is in operation; ( b ) of equity interests in an entity; and ( c ) whether or not the conveyance is — (i) on a sale or otherwise; [Act 22 of 2022 wef 10/05/2022] (ii) by way of gift, release or settlement; or (iii) pursuant to a declaration of trust. [Act 22 of 2022 wef 10/05/2022] [13/2017] (2) If — ( a ) the grantee is a significant owner of the entity immediately before the execution of the conveyance, or becomes one upon the execution of the conveyance; and ( b ) the entity is a property‑holding entity or PHE at the time of the execution, then the conveyance is chargeable with ad valorem duty (called duty A in this section, sections 23B, 23BA and 23C, Article 3A of the First Schedule and Article 2A of the Third Schedule) that is payable by the grantee. [Act 22 of 2022 wef 10/05/2022] [13/2017] (3) Subject to subsection (4), if — ( a ) the grantor is a significant owner of the entity immediately before the effective date or becomes one on or after the effective date; ( b ) the conveyance is executed at any time on or after the effective date and whether at a time when the grantor is still such significant owner or after the grantor ceases to be one; ( c ) the entity is a PHE at the time of the execution; and ( d ) the equity interests conveyed comprise or include equity interests in the entity specified in subsection (8), then the conveyance is chargeable with ad valorem duty (called duty B in this section, sections 23B, 23BA and 23C, Article 3A of the First Schedule and Article 2A of the Third Schedule) that is payable by the grantor. [Act 22 of 2022 wef 10/05/2022] [13/2017] (4) Subsection (3) does not apply to any conveyance that is executed in the period between the time the grantor (including the grantor’s associates) ceases to own any equity interests in the entity and the time the grantor becomes a significant owner of the entity again. [13/2017] (5) If, at the time of the execution of the conveyance — ( a ) the entity (called in this subsection the target entity) is not a PHE; and ( b ) the grantee beneficially owns equity interests in another entity or entities in circumstances where, had the target entity and the other entity or entities been a single entity — (i) that single entity would have been a Type 2 PHE; and (ii) the grantee would have been a significant owner of that single entity or would have become such significant owner upon the execution of the conveyance, then the conveyance is chargeable with ad valorem duty (called duty C in this section, sections 23B, 23BA and 23C, Article 3A of the First Schedule and Article 2A of the Third Schedule) that is payable by the grantee. [Act 22 of 2022 wef 10/05/2022] [13/2017] (6) Subject to subsection (7), if — ( a ) immediately before the effective date or at any time on or after that date, the grantor beneficially owns equity interests in 2 or more entities in circumstances where, had those entities been a single entity — (i) the single entity would have been a Type 2 PHE; and (ii) the grantor would have been a significant owner of the single entity; ( b ) the conveyance is executed at any time on or after the effective date and whether at a time when the grantor would still be such significant owner or after the grantor has ceased to be one; and ( c ) the equity interests conveyed comprise or include equity interests in any of those entities and are equity interests specified in subsection (8), then the conveyance is chargeable with ad valorem duty (called duty D in this section, sections 23B, 23BA and 23C, Article 3A of the First Schedule and Article 2A of the Third Schedule) that is payable by the grantor. [Act 22 of 2022 wef 10/05/2022] [13/2017] (7) Subsection (6) does not apply to any conveyance that is executed in the period between — ( a ) the time the grantor (including the grantor’s associates) ceases to own any equity interests in any of the entities that comprise the single entity mentioned in that subsection; and ( b ) the time the grantor beneficially owns equity interests in 2 or more of those entities again in circumstances where, had those entities been a single entity, the grantor would have been a significant owner of that single entity. [13/2017] (8) The equity interests specified for subsections (3)( d ) and (6)( c ) are those that the grantor acquired — ( a ) on or after the effective date; and ( b ) within the prescribed holding period before the execution of the conveyance, and, for this purpose, where the grantor acquired the equity interests at different times, then the equity interests first acquired by the grantor are treated as being disposed of first by the grantor. [13/2017] (9) To avoid doubt, both duty A and duty B, or both duty C and duty D (as the case may be), may be charged on the same instrument, and are in addition to any duty chargeable on the conveyance of shares in Article 3( c ) of the First Schedule. [13/2017] (10) The amounts of duty A, duty B, duty C and duty D are indicated in Article 3A of the First Schedule. [13/2017] (11) For the purposes of this section and Article 3A of the First Schedule, a significant owner of an entity is a person who beneficially owns a percentage of the equity interests in the entity — ( a ) that is equal to or more than the percentage prescribed in the section 23 Order as the equity‑owning percentage; or ( b ) that carries voting power in the entity that is equal to or more than the percentage prescribed in the section 23 Order as the voting power percentage. [13/2017] (12) For the purposes of this section and Article 3A of the First Schedule — ( a ) in determining whether a person is a significant owner of an entity, equity interests beneficially owned by each of the person’s associates in the entity are treated as beneficially owned by the person; and ( b ) in determining whether a grantee becomes a significant owner of an entity upon the execution of a conveyance, equity interests beneficially owned by each of the grantee’s associates in the entity (including those conveyed, transferred, assigned or agreed to be sold to any of the grantee’s associates at or about the same time as the time of execution of the conveyance) are treated as beneficially owned by the grantee. [13/2017] (13) In this section, sections 23A and 23C and Article 3A of the First Schedule, an entity is a PHE if — ( a ) the percentage of the market value of the total tangible assets of the entity as at the end of the most recent completed accounting period of the entity that comprise prescribed immovable property, is equal to or more than the percentage prescribed in the section 23 Order as the Type 1 PHE percentage; or ( b ) where the entity has a significant stake in one or more entities each of which is a Type 1 PHE, the percentage calculated by the formula is equal to or more than the percentage that is prescribed in the section 23 Order as the Type 2 PHE percentage, and the entity is not an entity prescribed as a non‑PHE under the section 23 Order. [13/2017] (14) For the purposes of subsection (13)( b ), the amount E is determined by adding both of the following: ( a ) the sum of the market values of all prescribed immovable properties that form part of the entity’s total tangible assets as at the end of its most recent completed accounting period; ( b ) the sum of all amounts calculated for each Type 1 PHE in which the entity has a significant stake, using the formula G &#215; H, where — (i) G is the percentage of equity interests in the Type 1 PHE beneficially owned by the entity; and (ii) H is the sum of the market values of all prescribed immovable properties that form part of the total tangible assets of the Type 1 PHE as at the end of the most recent completed accounting period of the Type 1 PHE. [13/2017] (15) For the purposes of subsection (13)( b ), the amount F is determined by adding both of the following: ( a ) the market value of the total tangible assets of the entity as at the end of its most recent completed accounting period; ( b ) the sum of all amounts calculated for each entity (called in this subsection the 2nd entity) in which the entity has a significant stake, using the formula G1 &#215; I, where — (i) G1 is the percentage of equity interests in the 2nd entity beneficially owned by the entity; and (ii) I is the market value of the total tangible assets of the 2nd entity as at the end of the most recent completed accounting period of the 2nd entity. [13/2017] (16) For the purposes of subsections (13), (14) and (15), an entity has a significant stake in another entity if the percentage of equity interests in the other entity which it beneficially owns is not less than the percentage prescribed in the section 23 Order as the significant stake percentage. [13/2017] (17) For the purposes of subsections (14)( b ), (15)( b ) and (16), in a case where an entity ( X ) (being a partnership or limited partnership) beneficially owns equity interests in another entity ( Y ), a partner of X that is itself an entity is taken to beneficially own a percentage of equity interests in Y that is calculated according to the formula L &#215; M, where — ( a ) L is the percentage of the partner’s share in the partnership; and ( b ) M is the percentage which the value of equity interests in Y owned by X bears to the total value of all equity interests in Y . [13/2017] (18) For the purposes of subsections (14)( b ), (15)( b ), (16) and (17), if — ( a ) an entity (called in this subsection the subject entity) beneficially owns (including by reason of one or more applications of this subsection) equity interests in another entity (called in this subsection the 1st level entity); and ( b ) the 1st level entity beneficially owns equity interests in another entity (called in this subsection the 2nd level entity), then the subject entity is taken to beneficially own a percentage of equity interests in the 2nd level entity that is calculated according to the formula N &#215; O, where — ( c ) N is the percentage which the value of equity interests beneficially owned by the subject entity in the 1st level entity bears to the total value of all equity interests in the 1st level entity; and ( d ) O is the percentage which the value of equity interests beneficially owned by the 1st level entity in the 2nd level entity bears to the total value of all equity interests in the 2nd level entity. [13/2017] (19) To avoid doubt, in determining, for the purposes of subsections (14)( b ), (15)( b ), (16), (17) and (18), the percentage of the equity interests in an entity that are beneficially owned by another entity, all of the equity interests that the other entity owns, whether directly, or indirectly under subsection (18) through one or more chains of ownership, are to be added together. [13/2017] (20) In this section, section 23A and Article 3A of the First Schedule, a person ( X ) is an associate of another person ( Y ) if — ( a ) X is the spouse, a parent, a grandparent, a child, a grandchild or a child of a parent of Y ; ( b ) X and Y are partners in a partnership, limited partnership or limited liability partnership; ( c ) X is a person with whom Y has an agreement or arrangement, whether oral or in writing and whether express or implied, to act together with respect to the acquisition, holding or disposal of equity interests in, or with respect to the exercise of their votes in relation to, the entity in question; or ( d ) X is associated with Y in such manner as may be prescribed in the section 23 Order. [13/2017] (20A) However, subsection (20) does not apply in a case mentioned in subsection (22)( aa )(i) or (ii); and in such a case, a person ( X ) is an associate of the trustee of the trust concerned if X is associated with the trustee in such manner as may be prescribed in the section 23 Order. [Act 22 of 2022 wef 10/05/2022] (21) In this section, sections 23A to 23D and Article 3A of the


document_id: sda-1929
provision_ref: s23A
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 23A
title: Offences for section 23
content:
23A. —(1) If — ( a ) the grantee of a conveyance of equity interests in an entity asks the grantor whether the entity is a PHE or for any information concerning the PHE’s underlying property; ( b ) the grantor falsely informs the grantee that the entity is not a PHE, or provides false or misleading information concerning the PHE’s underlying property; and ( c ) the information results in a failure to pay or an underpayment of ad valorem duty chargeable under section 23 on the conveyance, then the grantor shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 4 times the amount of duty not paid or underpaid. [13/2017] (2) It is a defence to a charge under subsection (1) for the grantor to prove on a balance of probabilities that the grantor had used reasonable efforts in finding the required information, and in verifying the truth of the information before providing it to the grantee. [13/2017] (3) If — ( a ) before a conveyance of equity interests in an entity, the grantor or grantee asks an associate of the grantor or grantee (as the case may be) for information on the equity interests in the entity which the associate beneficially owns; ( b ) the associate provides false or misleading information to the grantor or grantee; and ( c ) the information results in a failure to pay or an underpayment of ad valorem duty chargeable under section 23 on the conveyance, then the associate shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 4 times the amount of duty not paid or underpaid. [13/2017]


document_id: sda-1929
provision_ref: s23B
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 23B
title: Section 23, etc., applies also to transfers, assignments and contracts
content:
23B. —(1) Sections 23 and 23A apply to a transfer or assignment of equity interests in an entity as they apply to a conveyance of those equity interests, and for this purpose — ( a ) a reference in those sections, Article 3A of the First Schedule and Article 2A of the Third Schedule to the grantee of a conveyance is a reference to the transferee or assignee; ( b ) a reference in those sections, Article 3A of the First Schedule and Article 2A of the Third Schedule to a grantor of a conveyance is a reference to the transferor or assignor; and ( c ) a reference in section 23 and Article 3A of the First Schedule to the date of execution of a conveyance is a reference to the date of execution of the transfer or assignment. [13/2017] (2) Sections 23 and 23A apply to a contract or agreement for the sale of equity interests in an entity as they apply to a conveyance of those equity interests, and for this purpose — ( a ) a reference in those sections, Article 3A of the First Schedule and Article 2A of the Third Schedule to a grantee of a conveyance is a reference to the purchaser; ( b ) a reference in those sections, Article 3A of the First Schedule and Article 2A of the Third Schedule to a grantor of a conveyance is a reference to the vendor; and ( c ) a reference in section 23 and Article 3A of the First Schedule to the date of execution of a conveyance is a reference to the date of execution of the contract or agreement. [13/2017] (3) Where duty A, duty B, duty C or duty D has been paid upon any contract or agreement by reason of subsection (2), the conveyance, transfer or assignment is exempt from that duty. [13/2017]


document_id: sda-1929
provision_ref: s23BA
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 23BA
title: Modification of section 23, etc., where grantee, etc., holds on trust for bare trust beneficiary
content:
23BA. In sections 23, 23A and 23B, Article 3A of the First Schedule and Article 2A of the Third Schedule, in the case of an instrument executed on or after 10 May 2022 where the equity interests being conveyed, transferred, assigned or sold — ( a ) are (in the case of duty A or duty C) to be held on trust by the grantee, transferee, assignee or purchaser for a bare trust beneficiary; or ( b ) were (in the case of duty B or duty D) conveyed to the grantor, transferor, assignor or seller on or after 10 May 2022 to be held on trust by him, her or it for a bare trust beneficiary, then a reference to the grantee, transferee, assignee, purchaser, grantor, transferor, assignor or seller (as the case may be) is to the bare trust beneficiary. [Act 22 of 2022 wef 10/05/2022]


document_id: sda-1929
provision_ref: s23C
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 23C
title:
Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.

content:
23C. —(1) Where — ( a ) an arrangement mentioned in subsection (3) has the effect of a person ( X ) beneficially owning equity interests, more equity interests or a higher percentage of equity interests in an entity (called in this section acquired equity interests), or a person ( Y ) beneficially owning no equity interest, less equity interests or a lower percentage of equity interests in an entity (called in this section disposed equity interests), or both; and ( b ) had the acquired equity interests been conveyed to X , or the disposed equity interests been conveyed by Y , or both (as the case may be), the conveyance would have been chargeable with duty A, duty B, duty C, duty D or ad valorem duty under Article 3( c ) of the First Schedule, or one or more of these, then the arrangement is treated as a conveyance of equity interests to X or a conveyance of equity interests by Y , or from X to Y (as the case may be). [13/2017] (2) In the case mentioned in subsection (1), duty A, duty B, duty C, duty D or ad valorem duty under Article 3( c ) of the First Schedule, or 2 or more of these (whichever is applicable), are chargeable on the following instrument as if it were such a conveyance: ( a ) any instrument that, in the Commissioner’s opinion, effects (whether directly or indirectly and whether wholly or partially) or is evidence of the arrangement; or ( b ) in the absence of any such instrument, a notice prescribed in the section 23 Order for the purposes of this paragraph. [13/2017] (3) The arrangements in subsection (1) are — ( a ) an acquisition by an entity of its equity interests; ( b ) an issue by an entity of equity interests; ( c ) a cancellation or redemption of equity interests in an entity; ( d ) the conversion of — (i) equity interests into instruments that are not equity interests; (ii) instruments that are not equity interests into equity interests; or (iii) equity interests from one class to another class; ( e ) the conversion of an entity to another type of entity; ( f ) a change of partners of a partnership, limited partnership or limited liability partnership; ( g ) an amalgamation of entities; and ( h ) any other arrangement that, in the Commissioner’s opinion, has as its purpose or one of its purposes the effect mentioned in subsection (1)( a ). [13/2017] (4) Despite subsection (2), ad valorem duty under Article 3( c ) of the First Schedule is not chargeable on an instrument under that subsection in relation to any arrangement to which section 31, 32A, 32C or 33 applies, if the instrument in relation to that arrangement is chargeable with the same duty by reason of that section. [13/2017] (5) If the Commissioner is of the opinion that the effect mentioned in subsection (1)( a ) could not reasonably have been prevented by any person who is liable (if not for this subsection) to pay any duty chargeable under subsection (2), then that duty is not chargeable on the instrument, or the amount of that duty is reduced by the amount of the duty that the person is liable to pay. [13/2017] (6) Where — ( a ) an arrangement in subsection (7) results in an entity ceasing to be a PHE; ( b ) had the entity been a PHE at the time of the execution of a conveyance, transfer or assignment of equity interests in it, or of a contract or agreement for the sale of equity interests in it, that instrument would have been chargeable with duty A or duty B, or both (as the case may be); and ( c ) the arrangement takes place at any time within such period as may be prescribed by the section 23 Order before the time of execution of that instrument, then duty A or duty B, or both (as the case may be) are chargeable on that instrument as if it were a conveyance of equity interests in a PHE. [13/2017] (7) The arrangements in subsection (6) are — ( a ) a change in the composition of the tangible assets of an entity; and ( b ) any other arrangement that, in the Commissioner’s opinion, has as its purpose or one of its purposes the effect mentioned in subsection (6)( a ). [13/2017] (8) If the Commissioner is of the opinion that the arrangement under subsection (6) was not (whether solely or partly) carried out for the purpose of avoiding the liability to pay that duty, then the instrument is not chargeable with that duty. [13/2017] (9) Sections 23, 23A and 23B also apply (with such modifications as may be prescribed in the section 23 Order) to any other instrument that, in the Commissioner’s opinion, effects (whether directly or indirectly and whether wholly or partially) or is evidence of any arrangement that the section 23 Order prescribes as an equivalent arrangement, as they apply to an instrument chargeable with duty under section 23. [13/2017] (10) The section 23 Order may prescribe, as an equivalent arrangement for the purposes of subsection (9), any arrangement the purpose or effect of which is to (directly or indirectly) — ( a ) alter the incidence of any duty which is payable or which would otherwise have been payable by any person under section 23; ( b ) relieve any person from any liability to pay such duty; or ( c ) reduce or avoid any liability imposed or which would otherwise have been imposed on any person by section 23. [13/2017] (11) In this section, “arrangement” means any scheme, trust, grant, covenant, agreement, disposition or transaction, whether or not it is or is part of a business or family dealing or is carried out for a bona fide commercial reason, and includes all steps by which it is carried into effect. [13/2017] (12) The section 23 Order may — ( a ) require a specified person to give notice in a specified form to the Commissioner of an arrangement to which subsection (1) applies; ( b ) treat the notice as an instrument for the purposes of subsection (2)( b ); ( c ) provide that any contravention of a requirement under paragraph ( a ) shall be an offence punishable with a fine of up to 4 times the amount of ad valorem duty that is chargeable on the instrument; and ( d ) exempt specified arrangements from this section. [13/2017]


document_id: sda-1929
provision_ref: s23D
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 23D
title: Power to bring sections 23 to 23C into operation
content:
23D. —(1) Sections 23 to 23C only come into operation at the time and in the manner mentioned in subsection (2). [13/2017] (2) The Minister may, from time to time, by order in the Gazette , declare that sections 23 to 23C come into operation on a date specified in the order, and those sections come into operation on that date and remain in force until the section 23 Order is revoked by the Minister. [13/2017] (3) The section 23 Order must prescribe — ( a ) the holding period for the purpose of section 23(8)( b ); ( b ) the equity‑owning percentage, the voting power percentage, the Type 1 PHE percentage, the Type 2 PHE percentage, and the significant stake percentage for the purposes of section 23(11), (13) and (16); ( c ) the type of prescribed immovable property for the purposes of the definition of that term in section 23(21); ( d ) the period in section 23C(6)( c ); and ( e ) any other matter required or permitted to be prescribed by section 23 or 23C, or that are necessary or expedient for the purposes of giving effect to section 23, 23A, 23B or 23C. [13/2017] (4) The section 23 Order may specify the prescribed immovable property mentioned in subsection (3)( c ) by — ( a ) the manner it is zoned under the Master Plan; or ( b ) the purpose for which it is — (i) permitted to be used by a written permission granted under section 14(4) of the Planning Act 1998 (not being one that is granted for a period of 10 years or less); (ii) permitted to be used by a notification under section 21(6) of the Planning Act 1998; or (iii) used, in a case where the property was put to such use on 1 February 1960 and has not been put to any other use since that date, and where such use is not the subject of a written permission mentioned in sub‑paragraph (i) or a notification mentioned in sub‑paragraph (ii). [13/2017] (5) The section 23 Order may — ( a ) specify 2 or more types of prescribed immovable property under subsection (3)( c ); and ( b ) specify different holding periods for different descriptions of property‑holding entities. [13/2017] (6) The Minister may, in respect of the first section 23 Order made on or after 11 March 2017, specify in the Order a date of commencement for sections 23 to 23C that is before the date of publication of the Order in the Gazette but no earlier than 11 March 2017. [13/2017] (7) All orders made under this section are to be presented to Parliament as soon as possible after publication in the Gazette . [13/2017]


document_id: sda-1929
provision_ref: s24
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 24
title: What is deemed a conveyance, not being a sale or mortgage
content:
24. —(1) Every instrument and every decree or order of any court, by which any property on any occasion, except a sale or mortgage, is transferred to or vested in any person, is chargeable as a conveyance or transfer of property. (2) To avoid doubt, every instrument filed in the land registry by a personal representative declaring himself or herself to be absolute owner of any land is chargeable as a conveyance or transfer of property. [28/2010]


document_id: sda-1929
provision_ref: s25
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 25
title: Leases, how to be charged in respect of produce, etc.
content:
25. —(1) Where the consideration or any part of the consideration for which a lease is granted or agreed to be granted consists of any produce or other goods, the value of the produce or goods is deemed a consideration in respect of which the lease or agreement is chargeable with ad valorem duty. (2) If the rent or any other consideration payable by the lessee under a lease cannot be ascertained or estimated at the time that the lease is presented for stamping (whether because the consideration depends on some future contingency or for any other reason), the Commissioner may assess the duty payable based on the open market rent for the leased property as if the open market rent were the rate or average rate of rent per annum under the lease and there were no other consideration payable under the lease. (3) If the consideration payable by the lessee under a lease can be ascertained or estimated at the time that the lease is presented for stamping but the duty that may be charged on the instrument (whether as a lease or a conveyance on sale or both) apart from this section is less than the duty that would be payable based on the open market rent for the property, the Commissioner may assess the duty payable based on the open market rent as if the open market rent were the rate or average rate of rent per annum under the lease and there were no other consideration payable under the lease. (4) For the purposes of this section, the Commissioner may cause a valuation to be made by the Chief Valuer of any property that is the subject of a lease for the purpose of determining the open market rent for the property. (5) In this section, “open market rent” for property means the consideration (including rent, payment for the hire of any furniture, chattels, fittings or equipment or for the provision of services, facilities or other things in connection with the property, and any other form of valuable consideration) that a lessee might reasonably be expected to pay under a lease of the property, if it were unoccupied and offered for renting, expressed as a rate of rent per annum.


document_id: sda-1929
provision_ref: s26
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 26
title: Directions as to duty upon leases, etc.
content:
26. —(1) A lease or an agreement for a lease or with respect to any letting is not chargeable with any duty in respect of any penal rent, or increased rent in the nature of a penal rent, thereby reserved or agreed to be reserved or made payable or by reason of being made in consideration of the surrender or abandonment of any existing lease, or agreement of or relating to the same subject matter. (2) A lease made for any consideration in respect of which it is chargeable with ad valorem duty, and in further consideration either of a covenant by the lessee to make, or of the lessee having previously made, any substantial improvement of or addition to the property demised to the lessee, or of any covenant relating to the matter of the lease, is not chargeable with any duty in respect of such further consideration, except where such further consideration consists of a covenant which if it were contained in a separate deed would be chargeable with ad valorem duty. (3) An instrument by which the rent reserved by any other instrument chargeable with duty and duly stamped as a lease is increased is not chargeable with duty otherwise than as a lease in consideration of the additional rent thereby made payable.


document_id: sda-1929
provision_ref: s27
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 27
title: Directions as to duty upon mortgages, etc.
content:
27. —(1) A security for the transfer or retransfer of any stock is chargeable with the same duty as a similar security for a sum of money equal in amount to the value of the stock. (2) A transfer, assignment or disposition of any security mentioned in subsection (1) and a reconveyance, release, discharge, surrender, resurrender or renunciation of any such security is chargeable with the same duty as an instrument of the same description relating to a sum of money equal in amount to the value of the stock. (3) A security for the payment of any rentcharge, annuity or periodical payments by way of repayment, or in satisfaction or discharge of any loan, advance or payment, intended to be so repaid, satisfied or discharged, is chargeable with the same duty as a similar security for the payment of the sum of money so lent, advanced or paid. (4) A transfer of a duly stamped security, and a security by way of further charge for money or stock, added to money or stock previously secured by a duly stamped instrument, is not chargeable with any duty by reason of its containing any further or additional security for the money or stock transferred or previously secured, or the interest or dividends thereof, or any new covenant, proviso, power, stipulation or agreement in relation thereto, or any further assurance of the property comprised in the transferred or previous security. (5) An instrument chargeable with ad valorem duty as a mortgage is not chargeable with any further duty by reason of the equity of redemption in the mortgaged property being thereby conveyed or limited in any other manner than to a purchaser, or in trust for, or according to the direction of, a purchaser. 28. [ Repealed by Act 33 of 1999 ]


document_id: sda-1929
provision_ref: s29
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 29
title: Security for future advances, how to be charged
content:
29. —(1) A security for the payment or repayment of money to be lent, advanced or paid, or which may become due upon an account current either with or without money previously due, is chargeable, where the total amount secured or to be ultimately recoverable is in any way limited, with the same duty as a security for the amount so limited. (2) Where such total amount is unlimited, the security is to be available for such an amount only as the ad valorem duty impressed on the security or denoted by the stamp certificate attached to the security (as the case may be) extends to cover; but where any advance or loan is made in excess of the amount covered by that duty, the security is for the purpose of stamp duty deemed to be a new and separate instrument bearing the date on the day on which the advance or loan is made. [1/2013]


document_id: sda-1929
provision_ref: s30
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 30
title: Certain mortgages of stock to be exempt from duty
content:
30. —(1) Every instrument under hand only given upon the occasion of the deposit of any stock certificate to bearer, or any security for money transferable by delivery, by way of security for any loan, is exempt from duty. (2) Every instrument under hand only making redeemable or qualifying a transfer, intended as a security, of any registered stock or marketable security, is exempt from duty, and the transfer, if executed on or after 19 February 2011, is also exempt from duty. [23/2011]


document_id: sda-1929
provision_ref: s31
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 31
title: Conversion of firm and private company to limited liability partnership
content:
31. —(1) Every notice of registration issued by the Registrar upon the conversion of a firm to a limited liability partnership under section 26 of the Limited Liability Partnerships Act 2005 is treated for the purposes of this Act as a conveyance on sale from the firm to the limited liability partnership of the chargeable property vested in the limited liability partnership upon such conversion, for a consideration equal to the value of the chargeable property so vested. (2) Every notice of registration issued by the Registrar upon the conversion of a private company to a limited liability partnership under section 27 of the Limited Liability Partnerships Act 2005 is treated for the purposes of this Act as a conveyance on sale from the private company to the limited liability partnership of the chargeable property vested in the limited liability partnership upon such conversion, for a consideration equal to the value of the chargeable property so vested. (3) In this section — “chargeable property” means — ( a ) immovable property situated in Singapore, or any beneficial interest in the immovable property; and ( b ) stocks and shares registered in a register kept in Singapore, or any beneficial interest in the stocks and shares, other than stocks and shares deposited with and registered in the name of the Central Depository System established under section 81SH of the Securities and Futures Act 2001 or its nominee; “firm” has the meaning given by section 2(1) of the Business Names Registration Act 2014; “private company” has the meaning given by section 4(1) of the Companies Act 1967; “Registrar” has the meaning given by the Limited Liability Partnerships Act 2005. [29/2014; 35/2014]


document_id: sda-1929
provision_ref: s32
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 32
title: Significant change of partners of limited liability partnership
content:
32. —(1) This section applies for the purposes of sections 32A and 32B in determining whether a change of partners of a limited liability partnership as a result of — ( a ) any person becoming a partner of the limited liability partnership; or ( b ) any person ceasing to be a partner of the limited liability partnership, (called in this section and sections 32A and 32B a change of partners) amounts to a significant change of partners of the limited liability partnership (called in this section and sections 32A and 32B a significant change of partners). (2) A change of partners amounts to a significant change of partners in either of the following cases: ( a ) where the composition of the partners of the limited liability partnership upon the change of partners in question is such that, when compared to the composition of the partners of the limited liability partnership on one or more specified dates (as defined in subsection (3)) — (i) half or more of the partners of the limited liability partnership on any of those specified dates are no longer partners of the limited liability partnership upon the change of partners in question; or (ii) half or more of the partners upon the change of partners in question were not partners of the limited liability partnership on any of those specified dates; ( b ) where the asset share of the partners of the limited liability partnership upon the change of partners in question is such that, when compared to the asset share of the partners of the limited liability partnership on one or more specified dates, the sum of all relevant increases in asset share of the partners of the limited liability partnership upon the change of partners in question amounts to 50% or more of the interest in the limited liability partnership. (3) In subsection (2), “specified date” means — ( a ) where one or more significant changes of partners took place within a period of 2 years before the change of partners in question — (i) the date of any change of partners that took place between the significant change of partners closest in time to the change of partners in question and the change of partners in question; and (ii) the date of the significant change of partners closest in time to the change of partners in question; and ( b ) where no significant change of partners took place within a period of 2 years before the change of partners in question — (i) in the case of a limited liability partnership formed 2 or more years before the change of partners in question — (A) the date of any change of partners that took place within the period of 2 years before the change of partners in question; and (B) as at 2 years before the change of partners in question; and (ii) in the case of a limited liability partnership formed less than 2 years before the change of partners in question — (A) the date of any change of partners that took place between the formation of the limited liability partnership and the change of partners in question; and (B) the date of the formation of the limited liability partnership. (4) For the purpose of subsection (2)( b ), the relevant increase in asset share of a partner of a limited liability partnership is — ( a ) where the partner upon the change of partners in question was also a partner of a limited liability partnership on the specified date, the difference between the asset share of the partner upon the change of partners in question and the asset share of the partner on the specified date; and ( b ) where the partner upon the change of partners in question was not a partner of the limited liability partnership on the specified date, the asset share of the partner upon the change of partners in question. (5) In this section, “asset share”, in relation to a partner of a limited liability partnership, means any of the following: ( a ) in the case of an asset share upon a change of partners (whether significant or otherwise) — (i) the proportion of the chargeable property held by the limited liability partnership that the partner is entitled to on the winding up of the limited liability partnership, as specified in any instrument effecting or evidencing the change of partners; or (ii) if any instrument effecting or evidencing a change of partners does not specify the proportion mentioned in sub‑paragraph (i) or if there is no such instrument, the proportion of the profits of the limited liability partnership that the partner is entitled to on the date of the change of partners; ( b ) in the case of an asset share upon the formation of the limited liability partnership — (i) the proportion of the chargeable property held by the limited liability partnership that the partner is entitled to on the winding up of the limited liability partnership, as specified in any instrument evidencing the formation of the limited liability partnership; or (ii) if any instrument evidencing the formation of the limited liability partnership does not specify the proportion mentioned in sub‑paragraph (i) or if there is no such instrument, the proportion of the profits of the limited liability partnership that the partner is entitled to upon the formation of the limited liability partnership; ( c ) in the case of an asset share on any other date — (i) the proportion of the chargeable property held by the limited liability partnership that the partner is entitled to on the winding up of the limited liability partnership, as specified in — (A) where one or more changes of partners took place before that date, any instrument effecting or evidencing the change of partners closest in time to that date; and (B) where no change of partners took place before that date, any instrument evidencing the formation of the limited liability partnership; or (ii) if any instrument effecting or evidencing the change of partners or the formation of the limited liability partnership (as the case may be) does not specify the proportion mentioned in sub‑paragraph (i) or if there is no such instrument, the proportion of the profits of the limited liability partnership that the partner is entitled to on that date.


document_id: sda-1929
provision_ref: s32A
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 32A
title: Transfer of interest in limited liability partnership
content:
32A. —(1) This section applies to any limited liability partnership holding any chargeable property. (2) Where a change of partners amounts to a significant change of partners, every one of the following partners (called in this section a designated partner) must notify the Commissioner of the change of partners in question in such form as the Commissioner may require within 14 days of the change of partners in question: ( a ) every person who, not being a partner of the limited liability partnership before the change of partners in question, becomes a partner of the limited liability partnership upon the change of partners in question; ( b ) every partner of the limited liability partnership whose asset share upon the change of partners in question has increased when compared with the partner’s asset share on any of the following dates: (i) upon an earlier change of partners — (A) which is closest in time to the change of partners in question; and (B) in which the composition of the partners or asset share of the partners of the limited liability partnership, when compared to the composition of the partners or asset share of the partners upon the change of partners in question, results in the change of partners in question amounting to a significant change of partners under section 32; (ii) where there is no such earlier change of partners — (A) in the case of a limited liability partnership formed 2 or more years before the change of partners in question, as at 2 years before the change of partners in question; and (B) in the case of a limited liability partnership formed less than 2 years before the change of partners in question, upon the formation of the limited liability partnership. (3) Any person who fails or neglects without reasonable excuse to comply with subsection (2) shall be guilty of an offence. (4) Any instrument effecting or evidencing a significant change of partners of a limited liability partnership is treated for the purposes of this Act as a conveyance on sale from the limited liability partnership to each designated partner of an interest in the chargeable property held by the limited liability partnership for a consideration equal to the value of the interest as determined under subsection (6) or (7). (5) Where any significant change of partners of a limited liability partnership is not effected or evidenced by any instrument, the notification to the Commissioner made under subsection (2) is treated for the purposes of this Act as such an instrument. (6) Subject to subsection (7), for the purpose of subsection (4), the value of the interest, in relation to any designated partner, is an amount ascertained in accordance with the formula — ( a ) in the case of a person who is a designated partner mentioned in subsection (2)( a ), A &#215; B, where — (i) A is the asset share of the person upon the person becoming a designated partner; and (ii) B is the value of the chargeable property held by the limited liability partnership upon the person becoming a designated partner; and ( b ) in the case of a person who is a designated partner mentioned in subsection (2)( b ), (C ‑ D) &#215; E, where — (i) C is the asset share of the designated partner upon the significant change of partners in question; (ii) D is — (A) the asset share of the designated partner upon a significant change of partners closest in time to the significant change of partners in question; and (B) if there is no such significant change of partners, the asset share of the designated partner upon the formation of the limited liability partnership; and (iii) E is the value of the chargeable property held by the limited liability partnership upon the significant change of partners in question. (7) Despite subsection (6), where there is any instrument mentioned in subsection (4) which states the amount of the consideration specifically for the transfer of the interest in the chargeable property of the limited liability partnership to the designated partner, the value of the interest for the purpose of subsection (4) is the amount stated in the instrument or the amount ascertained under subsection (6), whichever is the higher. (8) In this section — “asset share” has the meaning given by section 32(5); “chargeable property” has the meaning given by section 31(3).


document_id: sda-1929
provision_ref: s32B
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 32B
title: Conveyance between limited liability partnership and partner
content:
32B. —(1) Subject to subsection (3), the ad valorem stamp duty chargeable on any instrument made for the purposes of or in connection with the transfer, conveyance or assignment of any beneficial interest in any asset — ( a ) by a limited liability partnership to a partner thereof; ( b ) by a partner of a limited liability partnership to the limited liability partnership; or ( c ) by a person who becomes a partner of a limited liability partnership to the limited liability partnership, is reduced by the proportion determined in accordance with subsection (2). (2) The proportion by which the ad valorem stamp duty is reduced under subsection (1) is the same proportion as the following: ( a ) in the case of a transfer, a conveyance or an assignment of any beneficial interest in any asset between a limited liability partnership and a partner thereof — (i) where one or more significant changes of partners took place before the transfer, conveyance or assignment, the asset share of the partner upon the significant change of partners closest in time to the transfer, conveyance or assignment; or (ii) where no significant change of partners took place before the transfer, conveyance or assignment, the asset share of the partner upon the formation of the limited liability partnership; ( b ) in the case of a transfer, a conveyance or an assignment of any beneficial interest in any asset between a limited liability partnership and a person becoming a partner thereof, the asset share of that person upon the person becoming a partner thereof. (3) Despite subsection (1), the minimum ad valorem stamp duty chargeable on any instrument made for the purposes of or in connection with the transfer, conveyance or assignment of any beneficial interest in any asset mentioned in that subsection is $10. (4) In this section, “asset share” has the meaning given by section 32(5).


document_id: sda-1929
provision_ref: s32C
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 32C
title: Amalgamation of companies under sections 215A to 215H of Companies Act 1967
content:
32C. —(1) This section applies to an amalgamation of companies in accordance with sections 215A to 215H of the Companies Act 1967, where applicable. (2) Every notice of amalgamation issued by the Registrar of Companies under section 215F of the Companies Act 1967 upon an amalgamation mentioned in subsection (1) is treated for the purposes of this Act as a conveyance on sale — ( a ) by each amalgamating company (called in this section the transferor) in respect of the chargeable property held by that transferor which is transferred to and vested in the amalgamated company (called in this section the transferee) upon the amalgamation; and ( b ) for a consideration equal to the higher of the following: (i) the value of the chargeable property so vested; (ii) where the amount of consideration is specified in any instrument relating to the transfer of the chargeable property by the transferor to, and the vesting of the chargeable property in, the transferee, that amount. (3) In this section, “chargeable property” means — ( a ) immovable property situated in Singapore, or any beneficial interest in the immovable property; and ( b ) stocks and shares registered in a register kept in Singapore, or any beneficial interest in the stocks and shares, other than stocks and shares deposited with and registered in the name of the Central Depository System established under section 81SH of the Securities and Futures Act 2001 or its nominee. [35/2014]


document_id: sda-1929
provision_ref: s33
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 33
title: Directions as to disposal of shares in certain circumstances
content:
33. —(1) Subject to subsection (2), where a disposal of shares in a company by a transferor to a transferee is effected by — ( a ) the cancellation of the shares of the transferor in the company; and ( b ) the issue of new shares in that company to the transferee, such disposal of shares is treated as a transfer of shares from the transferor directly to the transferee and ad valorem duty is chargeable on any instrument that, in the Commissioner’s opinion, effects, whether directly or indirectly and whether wholly or partially, any arrangement for the disposal of the shares. [35/2014] (2) Subsection (1) does not apply to a disposal of shares made for the purpose of effecting an amalgamation of companies under section 215D of the Companies Act 1967. [35/2014]


document_id: sda-1929
provision_ref: s33A
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 33A
title: Commissioner to disregard certain transactions and dispositions
content:
33A. —(1) Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, directly or indirectly — ( a ) to alter the incidence of any duty that is payable or that would otherwise have been payable by any person; ( b ) to relieve any person from any liability to pay duty; or ( c ) to reduce or avoid any liability imposed or that would otherwise have been imposed on any person by this Act. [41/2020] (2) Without affecting any validity the arrangement may have in any other respect or for any other purpose, the Commissioner must disregard or vary the arrangement and make any adjustment that the Commissioner considers appropriate, including the amount of duty payable, or the imposition of liability to duty, so as to counteract any reduction in or avoidance of duty payable by that person from or under that arrangement. [41/2020] (3) In this section, “arrangement” means any scheme, trust, grant, covenant, agreement, disposition, transaction and includes all steps by which it is carried into effect. [41/2020] (4) This section applies to any arrangement made or entered into before, on or after 7 December 2020, but not one made or entered into before 1 September 1999. [41/2020] (5) This section does not apply to any arrangement carried out for bona fide commercial reasons and had not as one of its main purposes the avoidance or reduction of duty. [41/2020]


document_id: sda-1929
provision_ref: s33B
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 33B
title: Surcharge on adjustments under section 33A
content:
33B. —(1) This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after 7 December 2020. [41/2020] (2) Where the Commissioner makes any adjustment under section 33A, a surcharge equal to 50% of the amount of — ( a ) the additional duty payable by a person; or ( b ) (where a liability to duty is imposed) the duty payable by a person, as a result of the adjustment is imposed on the person, and is recoverable by the Commissioner from the person as a debt due to the Government. [41/2020]


document_id: sda-1929
provision_ref: s33C
chapter: PART 3 - PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
section: 33C
title:
Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.

content:
33C. —(1) Despite any objection under section 39A to an adjustment under section 33A or an appeal against it under section 40 — ( a ) the duty or additional duty resulting from the adjustment; and ( b ) the surcharge, (collectively called the amounts due) must be paid — ( c ) within one month after the date of the notice of the amounts due from the Commissioner to the person liable for the amounts due; and ( d ) in the manner stated in the notice. [41/2020] (2) The Commissioner may, in the Commissioner’s discretion and subject to any term and condition (including the imposition of interest) as the Commissioner may impose, extend the time specified in subsection (1) within which payment is to be made. [41/2020] (3) If any part of the amounts due and any interest imposed under subsection (2) is not paid within the period specified in subsection (1) or extended under subsection (2), the person is liable to pay the following penalties: ( a ) where the outstanding amount is paid to the Commissioner within 3 months after the date of expiry of such period — a penalty of $10 or the outstanding amount, whichever is the greater; ( b ) where the outstanding amount is not paid to the Commissioner within 3 months after the date of expiry of such period — a penalty of $25 or 4 times the outstanding amount, whichever is the greater. [41/2020] (4) Sections 50 and 70AA apply to the collection and recovery by the Commissioner of the amounts due, interest imposed under subsection (2) and any penalty imposed under subsection (3) as they apply to the collection and recovery of duty and penalty required to be paid under this Act. [41/2020] (5) The Commissioner may, for good cause, remit wholly or in part the surcharge imposed under section 33B(2) or penalty imposed under subsection (3). [41/2020] (6) If, upon an objection under section 39A or an appeal under section 40, an adjustment made under section 33A is increased, reduced or annulled, then the surcharge is correspondingly increased, reduced or annulled (as the case may be), and — ( a ) if the amounts due are increased, subsections (1) to (5) apply to the increased amounts as they apply to the amounts due; or ( b ) if the amounts due are reduced or annulled and they or any part of them have already been paid to the Commissioner, the amount of the reduction or the entire amount (including any interest paid on the amount) must be refunded. [41/2020]


document_id: sda-1929
provision_ref: s34
chapter: PART 4 - LIABILITY FOR PAYMENT OF DUTY
section: 34
title: Duty by whom payable
content:
34. In the absence of an agreement to the contrary, the expense of providing the proper stamp duty is to be borne — ( a ) in the case of the instruments described in the second column of the Third Schedule, by the person mentioned in the third column of that Schedule; and ( b ) in the case of every other instrument, by the person drawing, making or executing the instrument. 35. [ Repealed by Act 26 of 1996 ]


document_id: sda-1929
provision_ref: s36
chapter: PART 4 - LIABILITY FOR PAYMENT OF DUTY
section: 36
title: Exemptions
content:
36. No duty is chargeable in respect of — ( a ) any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Government would be liable under section 34 to pay the duty chargeable in respect of that instrument; ( b ) any instrument for the sale, transfer, lease or other disposition, either absolutely or by way of mortgage or otherwise, of land situated outside Singapore or any share, estate or interest in land situated outside Singapore; ( c ) any instrument which relates exclusively to things to be done outside Singapore; ( d ) any instrument for the transfer on sale or transfer by way of gift of any stock issued by or on behalf of any government or State, other than the Government of Singapore, or of any stock issued by or on behalf of any corporation, company, or body of persons incorporated, formed or established outside Singapore, except stock registered in a register kept in Singapore; ( e ) any instrument executed by or on behalf of or in favour of a co‑operative society registered under the Co‑operative Societies Act 1979 or executed by an officer or a member of any such co‑operative society and relating solely to the business of the co‑operative society where, but for this exemption, the co‑operative society would be liable under section 34 to pay the duty chargeable on that instrument; ( f ) any instrument by which any security is assigned, transferred or negotiated to the Monetary Authority of Singapore (whether on sale or otherwise) under the Exchange Control Act 1953; ( g ) any instrument made by the Collector of Land Revenue under the Land Acquisition Act 1966; ( h ) any deed, conveyance, assignment or other assurance which relates solely to immovable property or to any mortgage, charge or other encumbrances on, or any estate, right or interest in, any immovable property or stock or shares which are part of the estate of any bankrupt (including any debtor proceeded against under the Insolvency, Restructuring and Dissolution Act 2018), and which, after the execution of the instrument, either at law or in equity, is or remains the estate of the bankrupt (including any debtor proceeded against under that Act) or of the Official Assignee, and any bond or other instrument relating solely to the property of any bankrupt; and ( i ) any instrument of transfer lodged under section 125 or 126 of the Land Titles (Strata) Act 1967. [40/2018; 4/2021]


document_id: sda-1929
provision_ref: s37
chapter: PART 5 - ADJUDICATION, OBJECTION AND APPEAL
section: 37
title: Mode of adjudication as to proper stamp duty
content:
37. —(1) Where — ( a ) any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or ( b ) a copy of any instrument (whether executed or not and whether previously stamped or not) is sent to the Commissioner using the E‑Stamping system or other means approved by the Commissioner, and the person bringing or sending it applies to the Commissioner for adjudication on whether the instrument is chargeable with duty and (if so) the amount chargeable, the Commissioner must adjudicate and assess the duty with which, in the Commissioner’s judgment, the instrument is chargeable. [37/2018] (2) Where the person seeks the Commissioner’s opinion under subsection (1) as to the amount of duty chargeable, the person must in making the application for adjudication set out the value upon which in the person’s opinion duty is chargeable. (3) The person seeking the Commissioner’s opinion under subsection (1) as to the amount of duty chargeable must pay the relevant adjudication fee prescribed in the Fourth Schedule at such time as the Commissioner may determine, and such fee remains payable even if the person subsequently withdraws the application for adjudication. (4) For the purpose of the adjudication under subsection (1), the Commissioner may require any of the following: ( a ) an abstract of the instrument; ( b ) an affidavit setting out all the facts and circumstances affecting the liability of the instrument to duty or the amount of such duty; ( c ) any other evidence which the Commissioner considers necessary for the adjudication or determination of duty. (5) The Commissioner may refuse to proceed upon any application under subsection (1) until such abstract and evidence mentioned in subsection (4) have been furnished accordingly. (6) Despite any other provisions of this section, the Commissioner may himself or herself require in the case of a conveyance, lease, assignment or transfer of immovable property a certificate of the value of such property from the Chief Valuer. (7) The request for a certificate from the Chief Valuer must be made to the Chief Valuer directly by the Commissioner but the Commissioner is entitled (in addition to the fee payable under subsection (1)) to charge the person seeking the adjudication of such property or regarding whose property the Commissioner requires a certificate, a fee as specified in the Fifth Schedule. (8) Evidence furnished under this section must not be used against any person in any civil proceedings, except in an inquiry as to the duty with which the instrument to which it relates is chargeable.


document_id: sda-1929
provision_ref: s38
chapter: PART 5 - ADJUDICATION, OBJECTION AND APPEAL
section: 38
title: Certificate of adjudication by Commissioner
content:
38. —(1) When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in the Commissioner’s opinion one of a description chargeable with duty, and — ( a ) the Commissioner determines that the instrument is already fully stamped; or ( b ) the duty assessed by the Commissioner under section 37, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid, the Commissioner must certify by issuing and attaching to the instrument a certificate of adjudication, stating that the full duty, with which it is chargeable, has been paid. [37/2018] (2) Subject to subsection (3), when the instrument is in the Commissioner’s opinion not chargeable with duty or with full duty, the Commissioner must certify in the manner mentioned in subsection (1) that the instrument is not so chargeable. [28/2010] (3) Where the instrument is one mentioned in section 15A(1), the Commissioner may base his or her opinion on a statutory declaration in such form as he or she may direct, made by or on behalf of the target company, the acquiring company or the acquiring subsidiary, or all of them, mentioned in that provision, and such further evidence as the Commissioner considers necessary. [28/2010] (4) Any instrument in respect of and to which a certificate of adjudication has been issued and attached under this section is deemed to be duly stamped or not chargeable with duty (as the case may be); and, if chargeable with duty, is receivable in evidence or otherwise and may be acted upon and registered as if that instrument had been originally duly stamped. (5) Nothing in this section is deemed to require the Commissioner to certify that the full duty with which an instrument is chargeable has been paid — ( a ) unless any penalty chargeable in respect of the instrument under this Act has been paid; or ( b ) if the instrument cannot by law be stamped.


document_id: sda-1929
provision_ref: s39
chapter: PART 5 - ADJUDICATION, OBJECTION AND APPEAL
section: 39
title: Exception to sections 37 and 38
content:
39. Nothing in sections 37 and 38 extends to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit.


document_id: sda-1929
provision_ref: s39A
chapter: PART 5 - ADJUDICATION, OBJECTION AND APPEAL
section: 39A
title: Notice of objection
content:
39A. —(1) Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (called in this Act a notice of objection), object to the assessment and apply to the Commissioner to review the assessment. (2) Every notice of objection must state the grounds of objection to the Commissioner’s assessment and must be made within 30 days after the date of the assessment or such further period as the Commissioner may allow in any particular case. (3) The person giving a notice of objection must furnish further particulars and information in relation to the grounds of the objection if required to do so by the Commissioner in writing. (4) The Commissioner must, on receipt of a notice of objection and such further particulars and information as the Commissioner may require under subsection (3), review the assessment. (5) As soon as practicable after the objection is determined, the Commissioner must inform the person concerned in writing of the Commissioner’s decision on the objection and the reasons for his or her decision. (6) Where, on review, it appears to the Commissioner that the amount of duty originally assessed is excessive, the Commissioner may cancel the original assessment and make such other assessment in substitution of the original assessment as he or she considers proper. (7) The Commissioner must serve a notice of amended assessment on the person concerned of the assessment substituted in accordance with subsection (6). (8) The making of an objection does not relieve the person of liability to pay the duty or surcharge on the duty (if applicable) as required by this Act. [41/2020] (9) Any reference in this Act to an assessment includes a substituted assessment under subsection (6) and an adjustment under section 33A. [41/2020]


document_id: sda-1929
provision_ref: s40
chapter: PART 5 - ADJUDICATION, OBJECTION AND APPEAL
section: 40
title: Appeal to General Division of High Court
content:
40. —(1) Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — ( a ) within 30 days after the person is informed of that decision and upon payment of duty, and surcharge (if applicable), in conformity with that decision, appeal against the decision to the General Division of the High Court; and ( b ) for that purpose, require the Commissioner to state and sign a case, setting out the question upon which the Commissioner’s opinion was required, and the decision made by the Commissioner. [1/2013; 40/2019;41/2020] (2) Any appeal under subsection (1) is not effective unless written notice of the appeal is served on the Commissioner within 30 days of the person being informed of the Commissioner’s decision under section 39A(5) on the notice of objection. [1/2013] (3) The Commissioner must thereupon state and sign a case and deliver it to the person by whom it is required, and the case may, within 7 days thereafter, be set down by that person for hearing. (4) Upon hearing the case, the General Division of the High Court is to determine the question submitted and — ( a ) in the case of a decision on a notice of objection to an adjustment under section 33A — if the General Division of the High Court is of the opinion that the purpose or effect of the arrangement in question is that specified in section 33A(1), and section 33A(5) does not apply, the General Division of the High Court is to either confirm or vary the adjustment; and ( b ) in any other case — if the General Division of the High Court is of the opinion that the instrument in question is chargeable with duty, the General Division of the High Court is to assess the duty with which it is chargeable. [40/2019; 41/2020] (5) If it is decided by the General Division of the High Court that the Commissioner’s decision is erroneous, any excess of duty which may have been paid in conformity with the erroneous decision, together with any interest, surcharge, fine or penalty which may have been paid in consequence of the erroneous decision, is to be ordered by the General Division of the High Court to be repaid to the appellant, with or without costs as the General Division of the High Court may determine. [40/2019; 41/2020] (6) If the Commissioner’s decision is confirmed, the General Division of the High Court may make an order for payment to the Commissioner of the costs incurred by the Commissioner in relation to the appeal. [40/2019] (7) In this section — “arrangement” has the meaning given by section 33A(3); “surcharge” means a surcharge imposed under section 33B. [41/2020]


document_id: sda-1929
provision_ref: s41
chapter: PART 5 - ADJUDICATION, OBJECTION AND APPEAL
section: 41
title: Stamping after adjudication
content:
41. When the Commissioner’s opinion with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument must be stamped in accordance with the assessment of the Commissioner within 14 days after notice of the assessment, and in the case of an application to the General Division of the High Court under section 40 within 14 days after the issue of the order of the General Division of the High Court, or within such further period, in either case, as the Commissioner when giving notice of assessment or the General Division of the High Court when making the order, may specify. [40/2019]


document_id: sda-1929
provision_ref: s42
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 42
title: Instruments executed in Singapore
content:
42. Except where express provision to the contrary is made in this Act, all instruments chargeable with duty and executed by any person in Singapore must be stamped before being executed.


document_id: sda-1929
provision_ref: s43
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 43
title: Instruments executed outside Singapore
content:
43. Every instrument chargeable with duty executed only outside Singapore may be stamped within 30 days after it has first been received in Singapore. 44. [ Repealed by Act 26 of 1996 ]


document_id: sda-1929
provision_ref: s45
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 45
title: Transfers of shares
content:
45. —(1) Transfers of shares must not be stamped until the numbers of the shares are entered. (2) The Commissioner may, if he or she is satisfied that the numbers of the shares cannot be obtained or cannot be obtained without undue delay and expense, permit a transfer of shares to be stamped although the numbers of the shares are not entered on the transfer.


document_id: sda-1929
provision_ref: s46
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 46
title: Stamping of instruments after execution
content:
46. —(1) Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stamped after the first execution of the instrument, subject to the following: ( a ) where the instrument drawn or made within Singapore, is stamped within 14 days after it has been first executed in Singapore or, if first executed outside Singapore, within 30 days after it has been first received in Singapore, on payment of the duty only; ( b ) when the instrument is stamped within 3 months after such execution or receipt as mentioned in paragraph ( a ), on payment in addition to the stamp duty of a penalty of $10 or of the amount of deficient duty, whichever penalty is the greater; ( c ) when the instrument is not stamped within 3 months after such execution or receipt as mentioned in paragraph ( a ), on payment in addition to the stamp duty of a penalty of $25 or 4 times the amount of deficient duty, whichever penalty is the greater. (2) The Commissioner may reduce or remit any penalty imposed under this section. [28/2010] (3) For the purposes of this section, an instrument is deemed to be unstamped or insufficiently stamped even though a stamp certificate is attached to the instrument if, by reason of the circumstances mentioned in section 6D(3), the duty chargeable on the instrument was not deducted by the Commissioner from the designated account of a person. [37/2018]


document_id: sda-1929
provision_ref: s47
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 47
title: Period of time for stamping to start on day after execution
content:
47. Where it is provided in this Act that an instrument is to be stamped within a certain period of time after execution, such period is reckoned as starting on the day after the execution of the instrument by the person who first executed the instrument, unless otherwise stated in this Act.


document_id: sda-1929
provision_ref: s48
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 48
title: Denoting penalty
content:
48. The payment of any penalty prescribed under section 46 must be denoted — ( a ) by a receipt issued by the Commissioner; or ( b ) by notation on the stamp certificate relating to the instrument. [1/2013]


document_id: sda-1929
provision_ref: s49
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 49
title: Persons liable to penalty
content:
49. The person liable to any penalty under section 46 is the person by whom the duty is payable in accordance with Part 4.


document_id: sda-1929
provision_ref: s50
chapter: PART 6 - TIME OF STAMPING INSTRUMENTS
section: 50
title: Suit for recovery of duty, etc., by Commissioner
content:
50. —(1) Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of a specially endorsed originating claim. [Act 25 of 2021 wef 01/04/2022] (2) The Commissioner may, in his or her own name, sue for any such duty or penalty and is entitled to all costs allowed by law against the person liable thereto. (3) The Commissioner may appear personally or by counsel in any suit instituted under this section. (4) In any suit under this section, the production of a certificate signed by the Commissioner giving the name and address of the defendant and the amount of duty or penalty due by the defendant is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount. (5) Any penalty required to be paid under this Act is recoverable as if it were duty due and payable under this Act and accordingly, section 6(4) of the Limitation Act 1959 does not apply to such penalty.


document_id: sda-1929
provision_ref: s51
chapter: PART 7 - INSTRUMENTS NOT DULY STAMPED
section: 51
title: Examination and impounding of instruments
content:
51. —(1) Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, before whom any instrument, chargeable in his or her opinion with duty, is produced or comes in the performance of his or her functions, must, if it appears to him or her that such instrument is not duly stamped, impound the same. [23/2011] (2) For the purpose of subsection (1), every such person must examine every instrument so chargeable and so produced or coming before the person in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in Singapore when such instrument was executed or first executed. (3) Subsection (1) does not apply to — ( a ) a police officer; or ( b ) such other public officer or officer of a statutory body as the Minister may by order in the Gazette exempt from that subsection. [23/2011] (4) Nothing in this section is deemed to require any Magistrate or Judge of a criminal court to examine or impound, if he or she does not think fit to do so, any instrument coming before him or her in the course of any criminal proceeding. (5) In the case of a Supreme Court Judge, the duty of examining and impounding any instrument under this section is to be performed by the Registrar or Deputy Registrar. [40/2019]


document_id: sda-1929
provision_ref: s52
chapter: PART 7 - INSTRUMENTS NOT DULY STAMPED
section: 52
title: Instruments not duly stamped inadmissible in evidence
content:
52. —(1) Subject to this section, an instrument chargeable with duty must not be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, and must not be acted upon, registered or authenticated by any such person or by any public officer, unless the instrument is duly stamped. (2) Any instrument mentioned in subsection (1) must, subject to all just exceptions, be admitted in evidence on payment of the duty and the penalty (if any) chargeable in respect of that instrument under section 46. (3) When a contract or agreement of any kind is effected by correspondence consisting of 2 or more letters and any one of the letters bears the proper stamp, the contract or agreement is deemed to be duly stamped. (4) Nothing in this section prevents the admission of any instrument in evidence — ( a ) in any criminal court; or ( b ) in any court when the instrument has been executed by or on behalf of the Government, or of any other government or country, or where it bears the certificate of the Commissioner as provided by this Act.


document_id: sda-1929
provision_ref: s53
chapter: PART 7 - INSTRUMENTS NOT DULY STAMPED
section: 53
title: Instruments impounded how dealt with
content:
53. —(1) When the person impounding an instrument under section 51 has by law or consent of parties authority to receive evidence and admits the instrument in evidence on payment of duty and penalty (if any), the person must, as soon as may be convenient, send the instrument, together with the amount of the duty and penalty (if any) paid in respect of the instrument, to the Commissioner. (2) The Commissioner must stamp the instrument in accordance with section 46 and must return it to the person who sent it to the Commissioner. (3) In every other case in which an instrument is impounded under section 51, the person impounding the instrument must send it immediately to the Commissioner. (4) The Commissioner, on payment of the duty and penalty (if any) chargeable in respect of the instrument under section 46, must stamp the instrument and must return it to the person who sent it to the Commissioner, but if such duty and penalty (if any) is not paid, the Commissioner must retain the instrument. 54. [ Repealed by Act 26 of 1996 ]


document_id: sda-1929
provision_ref: s55
chapter: PART 7 - INSTRUMENTS NOT DULY STAMPED
section: 55
title: Recovery of duty and penalty
content:
55. —(1) When any duty or penalty has been paid in respect of any instrument by any person ( X ), and by agreement or under the provisions of this Act or of any other law in force at the time when the instrument was executed or first executed some other person ( Y ) was liable to pay the duty on the instrument, X is entitled to recover from Y the amount of the duty or penalty so paid. (2) For the purpose of any recovery mentioned in subsection (1), any certificate granted in respect of the instrument by the Commissioner is conclusive evidence as to the amount of the duty and penalty paid and the person by whom they were paid.


document_id: sda-1929
provision_ref: s56
chapter: PART 7 - INSTRUMENTS NOT DULY STAMPED
section: 56
title: Liability of any person to pay full duty or penalty unaffected by erroneous assessment
content:
56. The liability of any person to pay the full amount of duty or penalty due on any instrument is not affected by any erroneous or under assessment of that duty or penalty or the failure to assess that duty or penalty by the Commissioner, and the correct amount of duty or penalty due on the instrument is recoverable by the Commissioner.


document_id: sda-1929
provision_ref: s57
chapter: PART 8 - ALLOWANCE FOR DUTY PAID OR OVERPAID
section: 57
title: Allowance for duty paid for certain instruments
content:
57. —(1) Subject to the conditions specified in subsection (2) and to such rules as the Minister may make and to the production of such evidence by statutory declaration or otherwise as the Commissioner may require, allowance is to be made by the Commissioner for the duty paid in respect of any of the following instruments: ( a ) an instrument executed by any party thereto, but afterwards found to be absolutely void from the beginning; ( b ) an instrument executed by any party thereto, but afterwards found unfit, by reason of any error or mistake in the instrument, for the purpose originally intended; ( c ) an instrument executed by any party thereto, which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of some necessary party to sign the instrument or to complete the transaction according to the instrument is incomplete and insufficient for the purpose for which it was intended; ( d ) an instrument executed by any party thereto, which by reason of the inability or refusal of any person to act under the instrument, or for want of registration within the time required by law, fails of the intended purpose or becomes void; ( e ) an instrument executed by any party thereto, which is inadvertently and undesignedly spoiled, and in lieu of which another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped. [1/2013] (2) The conditions mentioned in subsection (1) are — ( a ) the application for allowance is made within 6 months after the date of the stamp or in the case of an executed instrument after the date of the instrument or if it is not dated within 6 months after the execution thereof by the person by whom it was first or alone executed or within such further time as the Commissioner may prescribe in the case of any instrument sent abroad for execution or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within that period; and ( b ) in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is surrendered to the Commissioner, unless the Commissioner dispenses with such surrender in a particular case. [1/2013; 30/2014]


document_id: sda-1929
provision_ref: s58
chapter: PART 8 - ALLOWANCE FOR DUTY PAID OR OVERPAID
section: 58
title: Allowance for duty paid or overpaid
content:
58. —(1) When any person — ( a ) has inadvertently paid duty of a greater value than was necessary; or ( b ) has inadvertently paid duty in respect of an instrument not liable to any duty, and has been issued with a stamp certificate denoting the duty so paid in respect of the instrument, the Commissioner may — ( c ) on an application made within 6 months after the date of the instrument; or ( d ) if the instrument is not dated, on an application made within 6 months after the execution of the instrument by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel that certificate and make an allowance for the duty overpaid or paid (as the case may be). [1/2013; 30/2014] (2) When as a result of unavoidable circumstances an application under subsection (1) cannot be made within the period of 6 months, the Commissioner may, in his or her discretion, allow the application to be made within such further period as the Commissioner considers reasonable. (3) Despite subsection (1), where the Commissioner has reasonable cause to believe that a person — ( a ) has inadvertently paid duty of a greater value than was necessary; or ( b ) has inadvertently paid duty in respect of an instrument not liable to any duty, the Commissioner may, on the Commissioner’s own initiative, make an allowance for the duty overpaid or paid (as the case may be). [30/2014]


document_id: sda-1929
provision_ref: s59
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 59
title: Interpretation of this Part
content:
59. —(1) In this Part — “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. “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); “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. [37/2018] (2) In this Part, a stamp certificate or certificate of adjudication is duly issued for an electronic instrument if it is issued by the Commissioner for the electronic instrument — ( a ) using the E‑Stamping system in accordance with the provisions of this Act; or ( b ) in such other manner as the Commissioner may determine. [37/2018]


document_id: sda-1929
provision_ref: s60
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60
title: Application
content:
60. This Part applies to electronic instruments that are executed, in accordance with section 60C, on or after 4 October 2018. [37/2018]


document_id: sda-1929
provision_ref: s60A
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60A
title: Electronic instruments treated as instruments
content:
60A. —(1) For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — ( a ) an electronic record that effects, or an electronic record and a physical document that together effect, the same transaction, whether directly or indirectly; and ( b ) if the same transaction is effected whether directly or indirectly by a verbal communication and an electronic record, the electronic record, but only if the transaction is concluded by means of the electronic record. [37/2018] (2) For the purposes of this Act, a reference to an instrument or a description of instrument that is evidence of, or that signifies any matter includes, in a case where the transaction concerned is effected by electronic means and there is no physical document that evidences or signifies such matter, any electronic record that evidences or signifies the same matter. [37/2018] (3) To avoid doubt — ( a ) an instrument mentioned in subsection (1) includes an instrument between sub‑funds mentioned in section 60I(1) and an instrument with a sub‑fund mentioned in section 60J(1); and ( b ) an instrument mentioned in subsection (2) includes an instrument between sub‑funds mentioned in section 60I(2) and an instrument with a sub‑fund mentioned in section 60J(2). [28/2019]


document_id: sda-1929
provision_ref: s60B
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60B
title: Application of Act to electronic instruments
content:
60B. This Act applies in relation to an electronic instrument subject to the modifications set out in sections 60C to 60F and such other modifications as may be prescribed by rules under section 60H(2). [37/2018]


document_id: sda-1929
provision_ref: s60C
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60C
title: Execution of electronic instruments
content:
60C. —(1) An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it. [37/2018] (2) An electronic instrument that comprises an electronic record and a physical document is treated as executed or signed — ( a ) if the transaction is concluded by means of an electronic record, when an electronic signature is applied to the electronic record; or ( b ) if the transaction is concluded by means of a physical document, when the physical document is signed. [37/2018] (3) 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. [37/2018] (4) 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. [37/2018] (5) 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. [37/2018]


document_id: sda-1929
provision_ref: s60D
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60D
title: Meaning of “duly stamped” and denoting of duties for electronic instruments
content:
60D. —(1) An electronic instrument is duly stamped if a stamp certificate is duly issued for it. [37/2018] (2) All duties chargeable on an electronic instrument are paid and denoted by the due issue of a stamp certificate for it. [37/2018]


document_id: sda-1929
provision_ref: s60E
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60E
title: No double duty
content:
60E. If there is more than one copy of an electronic instrument and any one of them has been duly stamped, then the other copy or copies is or are exempt from duty. [37/2018]


document_id: sda-1929
provision_ref: s60F
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60F
title: Other modifications of Act for electronic instruments
content:
60F. —(1) A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an instrument is, in the case of an electronic instrument, a reference to the due issue of such a certificate for the instrument. [37/2018] (2) A reference in this Act to a stamp certificate or certificate of adjudication that is attached to an instrument is, in the case of an electronic instrument, a reference to such a certificate that is duly issued for the instrument. [37/2018] (3) In this Act, an electronic instrument that is executed outside Singapore is received in Singapore if — ( a ) it is retrieved or accessed by a person in Singapore; ( b ) an electronic copy of it is stored on a device (including a computer) and brought into Singapore; or ( c ) an electronic copy of it is stored on a computer in Singapore. Examples 1. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are saved on a server in a country outside Singapore. B downloads a copy of the electronic record in Singapore. The electronic instrument comprising those electronic records, having been retrieved by a person in Singapore, is received in Singapore. 2. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are stored on a server in a country outside Singapore. B uses an electronic device to view a copy of those electronic records in Singapore. The electronic instrument comprising those electronic records, having been accessed by a person in Singapore, is received in Singapore. 3. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are stored on a server in Singapore. The electronic instrument comprising those electronic records, having been stored on a computer in Singapore, is received in Singapore. [37/2018] (4) A reference in section 25(2) and (3) to the time a lease is presented for stamping is, if the lease is an electronic instrument, a reference to the time it is sent to the Commissioner for adjudication in accordance with section 37. [37/2018] (5) A reference in section 38(1) and (4) to the attachment of a certificate of adjudication to an instrument is to be disregarded in the case of an electronic instrument that is an electronic record. [37/2018] (6) Sections 51, 52(3) and 53 do not apply to an electronic instrument. [37/2018]


document_id: sda-1929
provision_ref: s60G
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60G
title: Exempt electronic records and transactions
content:
60G. Sections 60B to 60F do not apply to any electronic record, or to any transaction effected (whether wholly or partly) by electronic means, that is prescribed by rules made under section 60H(1) as an exempt record or exempt transaction. [37/2018]


document_id: sda-1929
provision_ref: s60H
chapter: PART 8A - APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS
section: 60H
title: Rules
content:
60H. —(1) The Minister may make rules — ( a ) to prescribe anything that is authorised to be prescribed under this Part; and ( b ) to provide that any electronic record of a particular description is an electronic record that is evidence of or that signifies a particular transaction or matter for the purposes of section 60A(2). [37/2018] (2) [ Omitted as spent ]


document_id: sda-1929
provision_ref: s60I
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60I
title: Application of Act to instrument between sub‑funds
content:
60I. —(1) A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called in this Part an instrument between sub‑funds) that effects a transaction between sub‑funds of an umbrella VCC that would have been the same transaction had the sub‑funds been legal persons. [28/2019] (2) A reference in this Act to an instrument or a description of instrument that is evidence of, or that signifies any matter relating to a transaction, includes an instrument (also called in this Part an instrument between sub‑funds) that is evidence of, or that signifies the same matter relating to a transaction between sub‑funds of an umbrella VCC, that would have been the same transaction had the sub‑funds been legal persons. [28/2019] (3) In the case of an instrument between sub‑funds, a reference in this Act to — ( a ) a party (however described) to an instrument; or ( b ) a party who executes an instrument, is to the umbrella VCC in relation to the relevant sub‑fund. [28/2019] (4) Accordingly — ( a ) any right of the party in subsection (3)( a ) or ( b ) under this Act is a right of the umbrella VCC that is to be exercised for the purpose of the relevant sub‑fund; and ( b ) any liability or duty of that party under this Act is considered (for the purpose of section 29 of the VCC Act) a liability or duty of the umbrella VCC that is incurred, and to be discharged, for the purpose of the relevant sub‑fund. [28/2019] (5) To avoid doubt, the time and place of the execution of an instrument between sub‑funds is the time and place at which the umbrella VCC executes the instrument. [28/2019] (6) Where — ( a ) an umbrella VCC effects a transaction between its sub‑funds otherwise than by way of an instrument, or that is not evidenced or signified by an instrument; and ( b ) had the transaction been effected, evidenced or signified by an instrument, the instrument would have been chargeable with duty under this Act, the umbrella VCC must give notice to the Commissioner of the transaction, in such form as the Commissioner may require, within 14 days of the transaction. [28/2019] (7) The notice mentioned in subsection (6) is treated for the purposes of this Act as an instrument mentioned in subsection (6)( b ) and chargeable with duty accordingly. [28/2019] (8) To avoid doubt, a reference to an instrument in subsections (6) and (7) includes an electronic instrument as defined in section 59(1). [28/2019] (9) An umbrella VCC that contravenes subsection (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 4 times the amount of duty that is otherwise chargeable on the notice. [28/2019]


document_id: sda-1929
provision_ref: s60J
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60J
title: Application of Act to instrument with a sub‑fund
content:
60J. —(1) A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called in this Part an instrument with a sub‑fund) that effects a transaction between an umbrella VCC and any of its sub‑funds that would have been the same transaction had the sub‑fund been a separate legal person. [28/2019] (2) A reference in this Act to an instrument or a description of instrument that is evidence of, or that signifies any matter relating to a transaction, includes an instrument (also called in this Part an instrument with a sub‑fund) that is evidence of, or that signifies the same matter relating to a transaction between an umbrella VCC and any of its sub‑funds, that would have been the same transaction had the sub‑fund been a separate legal person. [28/2019] (3) In the case of an instrument with a sub‑fund, a reference in this Act to — ( a ) a party (however described) to an instrument; or ( b ) a party who executes an instrument, is to the umbrella VCC or the umbrella VCC in relation to the relevant sub‑fund, as the case may be. [28/2019] (4) Where an umbrella VCC is a party to an instrument, or executes an instrument, for the purpose of a sub‑fund — ( a ) any right of that party in subsection (3)( a ) or ( b ) under this Act is a right of the umbrella VCC that is to be exercised for the purpose of the relevant sub‑fund; and ( b ) any liability or duty of that party under this Act is considered (for the purpose of section 29 of the VCC Act) a liability or duty of the umbrella VCC that is incurred, and to be discharged, for the purpose of the relevant sub‑fund. [28/2019] (5) To avoid doubt, the time and place of the execution of an instrument with a sub‑fund is the time and place at which the umbrella VCC executes the instrument. [28/2019] (6) Where — ( a ) an umbrella VCC effects a transaction with any of its sub‑funds otherwise than by way of an instrument, or that is not evidenced or signified by an instrument; and ( b ) had the transaction been effected, evidenced or signified by an instrument, the instrument would have been chargeable with duty under this Act, the umbrella VCC must give notice to the Commissioner of the transaction, in such form as the Commissioner may require, within 14 days of the transaction. [28/2019] (7) The notice mentioned in subsection (6) is treated for the purposes of this Act as an instrument mentioned in subsection (6)( b ) and chargeable with duty accordingly. [28/2019] (8) To avoid doubt, a reference to an instrument in subsections (6) and (7) includes an electronic instrument as defined in section 59(1). [28/2019] (9) An umbrella VCC that contravenes subsection (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 4 times the amount of duty that is otherwise chargeable on the notice. [28/2019]


document_id: sda-1929
provision_ref: s60K
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60K
title: Modifications to section 22A
content:
60K. —(1) In the application of section 22A to an instrument between sub‑funds, the disposal under that instrument of specified immovable property or part of such property is treated as a disposal of the property or part of such property for the purposes of that section. [28/2019] (2) In the application of section 22A to an instrument with a sub‑fund, the disposal under that instrument of specified immovable property or part of such property is treated as a disposal of the property or part of such property for the purposes of that section. [28/2019] (3) In the application of section 22A to an instrument (including an instrument between sub‑funds or an instrument with a sub‑fund) under which an umbrella VCC disposes of any specified immovable property or part of such property that, immediately before such disposal, was held by the VCC for the purpose of any of its sub‑funds because of an earlier instrument between sub‑funds or an earlier instrument with a sub‑fund, the reference in that section to the date or time of acquisition of the property or part of such property is to the date or time the umbrella VCC first holds the property or part for the purpose of the sub‑fund as a result of the earlier instrument, and section 22A(14) applies accordingly. [28/2019] (4) The reference to the voluntary winding up of a private company in section 22A(3)( c ) includes the voluntary winding up of a VCC or a sub‑fund under the VCC Act. [28/2019] (5) The reference to the winding up of the owner of the property in section 22A(15) is, where the property is held by an umbrella VCC for the purpose of a sub‑fund, to the winding up of the VCC or the sub‑fund under the VCC Act. [28/2019]


document_id: sda-1929
provision_ref: s60L
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60L
title: Modifications to sections 23, 23A, 23B, 23C and 23D
content:
60L. —(1) A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — ( a ) a VCC; and ( b ) a sub‑fund of an umbrella VCC. [28/2019] (2) For the purposes of subsection (1)( a ), a reference in sections 23, 23A, 23B and 23C to equity interests in an entity that is a non‑umbrella VCC is to its shares. [28/2019] (3) For the purposes of subsection (1)( b ) — ( a ) a reference in those sections to any asset or other property of an entity that is a sub‑fund of an umbrella VCC is to such asset or property held by the umbrella VCC for the purpose of or that is attributable to the sub‑fund; ( b ) a reference in those sections to an entity beneficially owning equity interests in another entity is, if the first entity is a sub‑fund of an umbrella VCC, to the umbrella VCC holding equity interests in the other entity for the purpose of the sub‑fund; ( c ) a reference in those sections to equity interests in an entity that is a sub‑fund of an umbrella VCC is to shares of the umbrella VCC in respect of that sub‑fund; ( d ) a reference in those sections to an accounting period of an entity that is a sub‑fund of an umbrella VCC is to the accounting period of the umbrella VCC; ( e ) the following are arrangements to which section 23C(1) applies in a case where the entity is a sub‑fund of an umbrella VCC, and section 23C(1), (2), (4) and (5) applies accordingly: (i) an acquisition by the umbrella VCC of equity interests of the sub‑fund; (ii) an issue by the umbrella VCC of such equity interests; (iii) a cancellation or redemption of such equity interests; (iv) the conversion of — (A) such equity interests into instruments that are not equity interests; (B) instruments that are not equity interests into such equity interests; or (C) such equity interests from one class to another class; (v) an amalgamation of the sub‑fund with another sub‑fund, whether or not of the same umbrella VCC; (vi) any other arrangement that, in the Commissioner’s opinion, has as its purpose or one of its purposes the effect mentioned in section 23C(1)( a ) in relation to the sub‑fund. [28/2019] (4) The following paragraphs apply when applying sections 23, 23A and 23B in relation to an instrument to which an umbrella VCC is a party in relation to a sub‑fund: ( a ) the umbrella VCC beneficially owns equity interests in an entity if it holds equity interests in that entity for the purpose of the sub‑fund, and section 23(22)( a ) is to be read accordingly; ( b ) the umbrella VCC ceases to own any equity interest in an entity if it ceases to hold equity interests in that entity for the purpose of the sub‑fund; ( c ) the umbrella VCC is a significant owner of an entity if it holds, for the purpose of the sub‑fund, a percentage of the equity interests in the entity that satisfies section 23(11)( a ) or ( b ); ( d ) where the umbrella VCC is the grantor, transferor, assignor or vendor (as the case may be) under the instrument, the reference in section 23(8) to equity interests acquired by such party is to equity interests acquired by the VCC for the purpose of the sub‑fund; ( e ) section 23(12) applies for the purposes of paragraph ( a ) as if a reference to an associate of the person mentioned in section 23(12) is to a person that is an associate of the umbrella VCC in relation to the sub‑fund in accordance with the section 23 Order; ( f ) section 23A(3) applies as if a reference to an associate of the grantor or grantee mentioned in that provision is to a person that is an associate of the umbrella VCC in relation to the sub‑fund in accordance with the section 23 Order. [28/2019] (5) The determination under section 23(20)( d ) of whether an umbrella VCC is an associate of a party to an instrument is to be made in relation to each sub‑fund, as if the umbrella VCC has only that one sub‑fund. [28/2019] (6) The following paragraphs apply for the purpose of determining the beneficial ownership of equity interests in an entity of an associate of another person, where the associate is an umbrella VCC in relation to any of its sub‑funds: ( a ) the umbrella VCC beneficially owns equity interests in that entity if it holds equity interests in that entity for the purpose of that sub‑fund; ( b ) the umbrella VCC ceases to own any equity interest in the entity if it ceases to hold equity interests in that entity for the purpose of that sub‑fund. [28/2019] (7) In determining, for the purpose of section 23C, whether an arrangement is to be treated as a conveyance of equity interests in an entity to or by an umbrella VCC for the purpose of a sub‑fund, only equity interests in the entity that are held by the umbrella VCC for the purpose of or that are attributable to the sub‑fund are treated as beneficially owned by the umbrella VCC. [28/2019]


document_id: sda-1929
provision_ref: s60M
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60M
title: Modifications to other provisions
content:
60M. —(1) A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — ( a ) in the case of an instrument between sub‑funds, to the sub‑fund from which the property was conveyed or transferred; or ( b ) in the case of an instrument with a sub‑fund, to the umbrella VCC or the sub‑fund from which the property was conveyed or transferred, as the case may be. [28/2019] (2) The following provision applies in place of section 22(2) in a case where the subsequent instrument is an instrument between sub‑funds, and section 22(3) applies accordingly: “ Where — “ ( a ) the purchaser under the contract or agreement to which subsection (1) applies is an umbrella VCC that acted for the purpose of a sub‑fund; ( b ) ad valorem duty has been paid in accordance with subsection (1) on that instrument; and ( c ) before having obtained a conveyance or transfer of the property, the umbrella VCC assigns the equitable estate or interest in that property, or enters into any contract or agreement for the sale of that property, to any of its sub‑funds, the assignment, contract or agreement is chargeable with ad valorem duty in respect of the consideration moving from the sub‑fund mentioned in paragraph ( c ) as if it were an actual conveyance on sale to the sub‑purchaser. ”. [28/2019] (3) The following provision applies in place of section 22(2) in a case where the subsequent instrument is an instrument with a sub‑fund, and section 22(3) applies accordingly: “ Where — “ ( a ) the purchaser under the contract or agreement to which subsection (1) applies is an umbrella VCC that acted for itself or for the purpose of a sub‑fund; ( b ) ad valorem duty has been paid in accordance with subsection (1) under that instrument; and ( c ) before having obtained a conveyance or transfer of the property, the umbrella VCC — (i) in the case where it entered into the contract or agreement to which subsection (1) applies for itself, assigns the equitable estate or interest in that property, or enters into a contract or an agreement for the sale of that property, to the umbrella VCC for the purpose of a sub‑fund; or (ii) in the case where it entered into the contract or agreement to which subsection (1) applies for the purpose of a sub‑fund, assigns the equitable estate or interest in that property, or enters into a contract or an agreement for the sale of that property, to and for itself, the assignment, contract or agreement is chargeable with ad valorem duty in respect of the consideration moving from the sub‑fund or the umbrella VCC (as the case may be) as if it were an actual conveyance on sale to the sub‑purchaser. ”. [28/2019] (4) Section 22(4) applies with the necessary modifications in relation to a variation of a contract or an agreement for the sale of any estate or interest in property to an umbrella VCC for the purpose of a sub‑fund, where the variation is for the purpose of substituting one sub‑fund with another or substituting the sub‑fund with the umbrella VCC, as it applies to a direction mentioned in that provision. [28/2019] (5) Section 22(4) applies with the necessary modifications in relation to a variation of a contract or an agreement for the sale of any estate or interest in property to an umbrella VCC acting for itself, where the variation is for the purpose of substituting the umbrella VCC with one of its sub‑funds, as it applies to a direction mentioned in that provision. [28/2019] (6) Section 33 applies in relation to shares in a VCC as it applies in relation to shares in a company. [28/2019] (7) Section 70B applies in relation to a VCC and a sub‑fund of an umbrella VCC as it applies in relation to a company. [28/2019] (8) A reference to shares in the First Schedule includes shares of a VCC. [28/2019]


document_id: sda-1929
provision_ref: s60N
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60N
title: Fines on umbrella VCC considered liability of its sub‑funds in certain cases
content:
60N. Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence under this Act that is committed — ( a ) in respect of any instrument executed for the purpose of a sub‑fund; or ( b ) in respect of any information, or other matter relating to a sub‑fund, are considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub‑fund. [28/2019]


document_id: sda-1929
provision_ref: s60O
chapter: PART 8B - APPLICATION OF ACT TO VCCS
section: 60O
title: Rules
content:
60O. —(1) The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. [28/2019] (2) For a period of 2 years starting on 15 January 2020, the Minister may make rules to prescribe further modifications to the provisions of this Act in their application in relation to VCCs, instruments between sub‑funds and instruments with a sub‑fund. [28/2019]


document_id: sda-1929
provision_ref: s62
chapter: PART 9 - OFFENCES AND PENALTIES
section: 62
title: Penalty for evasion of duty
content:
62. Any person who with intent to evade the payment of duty — ( a ) executes any instrument in which all the facts and circumstances are not fully and truly set out as required by section 5; ( b ) being employed or concerned in or about the preparation of any instrument, neglects or omits to set out fully or truly in the instrument all those facts and circumstances; ( c ) draws, makes, executes or signs, otherwise than as a witness, any instrument chargeable with duty without the instrument being duly stamped; or ( d ) fails to comply with section 32A(2), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: sda-1929
provision_ref: s63
chapter: PART 9 - OFFENCES AND PENALTIES
section: 63
title: Penalty for executing instruments not duly stamped, etc.
content:
63. Any person who — ( a ) having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable with duty without the instrument being duly stamped and fails, without lawful excuse, to procure the due stamping of the instrument within the time within which the instrument may be stamped without penalty under this Act; ( b ) not being a person authorised under section 9(1) or an employee of such person, represents himself, herself or itself to be such a person; or ( c ) being a person authorised under section 9(1) — (i) fails to deliver to the Commissioner accounts as required by section 9(1)( a ); (ii) delivers to the Commissioner accounts which are false in any material particular; or (iii) contravenes or fails to comply with any condition in section 9(1) not waived by the Commissioner, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. [37/2018]


document_id: sda-1929
provision_ref: s64
chapter: PART 9 - OFFENCES AND PENALTIES
section: 64
title: Penalties relating to stamp certificates, etc.
content:
64. Any person who — ( a ) sells or offers for sale a stamp certificate or certificate of adjudication; ( b ) falsifies any part of a stamp certificate or certificate of adjudication; ( c ) fraudulently attaches a stamp certificate or certificate of adjudication to an instrument other than the instrument for which the stamp certificate or certificate of adjudication was issued; ( d ) fraudulently detaches a stamp certificate or certificate of adjudication or fraudulently causes a stamp certificate or certificate of adjudication to be detached from an instrument; ( e ) counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate or certificate of adjudication issued by the Commissioner; ( f ) sells or offers for sale any certificate which the person knows or ought reasonably to know to be a counterfeit of any stamp certificate or certificate of adjudication issued by the Commissioner; ( g ) has in the person’s possession any certificate which the person knows to be a counterfeit of any stamp certificate or certificate of adjudication, intending to use or dispose of it as a genuine stamp certificate or certificate of adjudication, or in order that it may be used as a genuine stamp certificate or certificate of adjudication; or ( h ) uses as genuine a stamp certificate or certificate of adjudication, knowing it to be a counterfeit of any stamp certificate or certificate of adjudication, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [37/2018]


document_id: sda-1929
provision_ref: s65
chapter: PART 9 - OFFENCES AND PENALTIES
section: 65
title: Penalty for obstructing Commissioner and similar offences
content:
65. —(1) A person must not — ( a ) resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of any power under this Act; or ( b ) wilfully mislead the Commissioner or any officer in any particular likely to affect the discharge of the Commissioner’s or officer’s duty. (2) Subject to subsection (3), a person must not, being lawfully asked any question by the Commissioner or any officer under this Act, give an answer (whether orally or in writing) to the question or, in furnishing information, make any statement or representation that is false or misleading in any material particular. (3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [34/2016] (4) Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. [34/2016] (5) It is a defence to a charge under subsection (2) to prove that, when the answer, statement or representation was given or made, the defendant believed on reasonable grounds that it was neither false nor misleading. (6) In this section, “officer” means any Deputy Commissioner of Stamp Duties and any officer of the Commissioner’s staff assisting the Commissioner in the administration of this Act.


document_id: sda-1929
provision_ref: s65A
chapter: PART 9 - OFFENCES AND PENALTIES
section: 65A
title: General penalty
content:
65A. Any person guilty of an offence under this Act for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default to imprisonment for a term not exceeding 6 months.


document_id: sda-1929
provision_ref: s66
chapter: PART 9 - OFFENCES AND PENALTIES
section: 66
title: Penalty for enrolling, etc., instrument not duly stamped
content:
66. —(1) If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with duty, enrols, registers or enters any such instrument not being duly stamped, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. [23/2011] (2) Subsection (1) does not apply to such person as the Minister may by order in the Gazette exempt from that subsection. [23/2011]


document_id: sda-1929
provision_ref: s67
chapter: PART 9 - OFFENCES AND PENALTIES
section: 67
title: Fraud in relation to duty
content:
67. Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Government of any duty, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: sda-1929
provision_ref: s68
chapter: PART 9 - OFFENCES AND PENALTIES
section: 68
title: Institution and conduct of prosecution
content:
68. —(1) No prosecution in respect of any offence punishable under this Act is to be instituted without the consent of either the Commissioner or the Public Prosecutor. [15/2010] (2) The Commissioner may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $2,000. (3) The Minister may make rules to prescribe the offences which may be compounded.


document_id: sda-1929
provision_ref: s68A
chapter: PART 9 - OFFENCES AND PENALTIES
section: 68A
title: Service of summons
content:
68A. —(1) Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — ( a ) by delivering the summons to the person or to some adult member or employee of the person’s family at the person’s usual or last known place of residence; ( b ) by leaving the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person; ( c ) by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business; or ( d ) where the person is a body of persons or a company — (i) by delivering the summons to the secretary or other similar officer of the body of persons or company at its registered office or principal place of business; or (ii) by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business. (2) Any summons sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered. (3) In proving service of the summons by registered post, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.


document_id: sda-1929
provision_ref: s68B
chapter: PART 9 - OFFENCES AND PENALTIES
section: 68B
title: Protection of informers
content:
68B. —(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after 16 November 2021 is obliged or permitted — ( a ) to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or ( b ) to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer. [27/2021] (2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. [27/2021] (3) If — ( a ) in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or ( b ) in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, the court may permit enquiry and require full disclosure concerning the informer. [27/2021]


document_id: sda-1929
provision_ref: s69
chapter: PART 10 - MISCELLANEOUS
section: 69
title: Books, etc., in custody of public officers may be inspected without fee
content:
69. Every public officer having in his or her custody any register, book, record, paper, document or proceeding the inspection of which may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, must at all reasonable times permit any person authorised in writing by the Commissioner — ( a ) to inspect for such purpose the register, book, record, paper, document or proceeding; and ( b ) to take such notes and extracts as he or she may consider necessary without fee or charge.


document_id: sda-1929
provision_ref: s70
chapter: PART 10 - MISCELLANEOUS
section: 70
title: Power to declare agent, etc., for recovery of duty
content:
70. —(1) The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, and may require the agent so declared to pay any duty due under this Act from any moneys (including sale proceeds, rents, bank balances, pensions, salary, wages or any other remuneration) which, at the date of receipt of the notice or at any time during a period of 90 days after that date, may be held by the agent for or due by the agent to the other person. [36/2008] (2) In default of payment by an agent declared under subsection (1), the duty may be sued for by way of a specially endorsed originating claim in the name of the Commissioner who is entitled to all costs allowed by law against the person liable thereto. [Act 25 of 2021 wef 01/04/2022] (3) For the purposes of this section, the Commissioner may require any person to give the Commissioner information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person. (4) Where any person declared by the Commissioner to be the agent of any other person under subsection (1) is aggrieved by such declaration, the agent so declared may, by written notice to the Commissioner within 14 days after the date of the declaration, or within such further time as the Commissioner may allow, object to the declaration. (5) The Commissioner must examine the objection and may cancel, vary or reconfirm the declaration. (6) For the purposes of payment of any duty due from any moneys mentioned in subsection (1) in a joint account in any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply: ( a ) the person ( X ) declared by the Commissioner under subsection (1) to be the agent of any person who is an owner of such moneys must — (i) within 14 days of the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to X informing the owner of such declaration; and (ii) retain such amount of the moneys as is presumed under paragraph ( b ) to be owned by the person from whom the duty is due and, subject to paragraph ( e ), within 42 days of the receipt of the notice under subsection (1) pay over the duty due from such amount to the Commissioner; ( b ) it is presumed, until the contrary is proved, that — (i) the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1); and (ii) the owners of any immovable property share the proceeds of sale of the property equally; ( c ) any owner of such moneys who objects to the share presumed under paragraph ( b ) must give written notice of the owner’s objection to X within 28 days of the receipt of the notice sent by X under paragraph ( a )(i), or within such further period as the Commissioner may allow, and furnish proof as to the owner’s share of the moneys; ( d ) where an objection under paragraph ( c ) has been received, X must — (i) retain the amount of such moneys mentioned in paragraph ( a )(ii) until such time as the Commissioner by notice under paragraph ( e ) informs X of the Commissioner’s decision on the objection; and (ii) inform the Commissioner of the objection within 7 days of the receipt of the objection; and ( e ) the Commissioner must consider the objection and by written notice inform X of his or her decision and X must pay over any duty due from the share of the moneys decided by the Commissioner as the amount, not exceeding the amount presumed under paragraph ( b ) to be the share of the person by whom the duty is payable, held by X for or due by X to the person. (7) Where an agent makes any payment of moneys to the Commissioner under this section — ( a ) the agent is deemed to have been acting under the authority of the person by whom the duty is payable (called in this section the person in default); ( b ) the agent is indemnified in respect of the payment to the Commissioner; ( c ) the amount of the duty due from the person in default is reduced by the amount paid by the agent to the Commissioner; and ( d ) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the person in default in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the person in default. [36/2008] (8) Where — ( a ) an amount of duty is due from any person under this Act otherwise than as an agent under this section; ( b ) except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph ( c ), be payable by the Government to the person in default by or under any written law, contract or scheme; and ( c ) before payment of the amount mentioned in paragraph ( b ) is made to the person in default, the Commissioner serves notice on any public officer (including an employee appointed under section 9(3) of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the duty is due from the person in default, then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount mentioned in paragraph ( b ) by the amount of the whole or any part of the duty mentioned in paragraph ( a ). (9) If the public officer makes the reduction mentioned in subsection (8) — ( a ) the amount of the duty mentioned in subsection (8)( a ) is reduced by the amount of the reduction; and ( b ) the amount of the reduction is, to the extent of such amount, deemed to have been paid to the person in default in accordance with any law, contract or scheme governing the payment of moneys mentioned in subsection (8)( b ) to the person in default. [36/2008; 21/2013] (10) In this section — “duty” includes any penalty or any other money which a person is liable to pay to the Commissioner under this Act; “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the account holders.


document_id: sda-1929
provision_ref: s70A
chapter: PART 10 - MISCELLANEOUS
section: 70A
title: Recovery of duty from deceased individual
content:
70A. —(1) Where, at the time of a person’s death, any duty or penalty is due from the person under this Act and has not been paid, the Commissioner has the same powers and remedies for recovering the duty or penalty so payable from the person’s estate as the Commissioner would have in relation to the person if the person were alive. (2) Any such duty or penalty or both are payable by the executor or administrator in respect of the deceased person’s estate to the same extent as it would be payable by the person if he or she were alive. (3) This section does not apply if the duty is assessed after the end of the third year following the year in which the person died.


document_id: sda-1929
provision_ref: s70AA
chapter: PART 10 - MISCELLANEOUS
section: 70AA
title: Recovery of duty, etc., from persons leaving Singapore
content:
70AA. —(1) Where the Commissioner is of the opinion that any person is about or likely to leave Singapore without paying all the duty or penalty recoverable from the person under any provisions of this Act, the Commissioner may issue a certificate containing particulars of the duty or penalty and a direction to the Commissioner of Police or the Controller of Immigration, or both, that such person be prevented from leaving Singapore without paying the duty or penalty or furnishing security to the Commissioner’s satisfaction for payment of the duty or penalty. [28/2010] (2) Subject to the provisions of any order issued or made under any law for the time being in force relating to banishment or immigration, the Commissioner of Police or the Controller of Immigration, or both (as the case may be) must thereupon take, or cause to be taken by any police officer or immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the duty or penalty has been made or secured as aforesaid, including the use of such force as may be necessary and, if appropriate, the detention of any Singapore passport, certificate of identity or travel document and any exit permit or other document authorising such person to leave Singapore. [28/2010] (3) At the time of issue of the certificate, the Commissioner must issue to such person a notification thereof by personal service or registered post; but the non‑receipt of the notification does not invalidate any proceedings under this section. [28/2010] (4) Payment of the duty or penalty to an officer in charge of a police station or to an immigration officer or production of a statement signed by the Commissioner stating that the duty or penalty has been paid or secured as aforesaid is sufficient authority for allowing such person to leave Singapore. [28/2010] (5) Any person who, knowing that a direction has been issued under this section for the prevention of his or her departure from Singapore, voluntarily leaves or attempts to leave Singapore without — ( a ) paying the duty or penalty payable by him or her; or ( b ) furnishing security to the Commissioner’s satisfaction for payment of the duty or penalty, shall be guilty of an offence and may be arrested, without warrant, by any police officer or immigration officer. [28/2010] (6) No civil or criminal proceedings shall be instituted or maintained against the Commissioner of Police, the Controller of Immigration or any other police officer or immigration officer, in respect of anything lawfully done under the authority of this section. [28/2010]


document_id: sda-1929
provision_ref: s70B
chapter: PART 10 - MISCELLANEOUS
section: 70B
title: Company wound‑up
content:
70B. Where a company is being wound up, the liquidator of the company must not distribute any of the assets of the company to the shareholders of the company unless the liquidator has made provision for the payment in full of any duty or penalty which may be found payable by the company.


document_id: sda-1929
provision_ref: s70C
chapter: PART 10 - MISCELLANEOUS
section: 70C
title: Power to call for any instrument, book, document, account or other record, or to obtain information
content:
70C. —(1) For the purposes of this Act, the Commissioner may by notice require any person to attend personally before the Commissioner or an authorised officer, at a place and time specified in the notice, to do one or both of the following: ( a ) provide, to the best of that person’s knowledge, information and belief, any information concerning the liability of any instrument to duty; ( b ) produce for examination any instrument, book, document, account or other record (each called in this section a record) concerning such liability. [34/2016] (2) Where records are maintained by computer, the person required to make them available for examination must provide all facilities necessary for obtaining the computer records. (3) The Commissioner has at all times full and free access to all buildings, places and records for any of the purposes of this Act, and may, without fee or reward, inspect, copy or make extracts from any such records. [34/2016] (4) In addition to the powers under subsection (3), the Commissioner may also require a person in or at the building or place and who appears to the Commissioner to be acquainted with any facts or circumstances concerning the liability of any instrument to duty — ( a ) to answer any question to the best of that person’s knowledge, information and belief; or ( b ) to take reasonable steps to produce any record for examination. [34/2016] (5) The Commissioner or the authorised officer may take possession of any record produced in purported compliance with a requirement under subsection (1) or (4), or which the Commissioner finds in the building or place under subsection (3), where in his or her opinion — ( a ) the inspection or copying of or extraction from the record cannot reasonably be performed without taking possession; ( b ) the record may be interfered with or destroyed unless possession is taken; or ( c ) the record may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of duty or penalty, or in proceedings by way of an appeal against the assessment. [34/2016] (6) A statement made by any person asked when in attendance before the Commissioner or an authorised officer under subsection (1), or under subsection (4), must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted for the person in a language that the person understands; and ( d ) be signed by the person. [34/2016] (7) The Commissioner may by notice require any person to give orally or in writing, as may be required, all such information, facts and circumstances affecting the liability of any instrument to duty. [34/2016] (8) The power to require a person to provide information or produce a record under subsection (4) or (7), or when in attendance before the Commissioner or an authorised officer pursuant to a notice under subsection (1), includes the power — ( a ) to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or record; ( b ) if the information is not provided or the record is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is; and ( c ) if the information is recorded otherwise than in legible form, to require the information to be made available to the Commissioner or authorised officer (as the case may be) in legible form. [34/2016] (9) Any person who, without reasonable excuse, fails, neglects or refuses to comply with — ( a ) a notice or requirement of the Commissioner under this section; or ( b ) a demand by the Commissioner or an authorised officer to answer a question when in attendance before the Commissioner or officer pursuant to a notice under subsection (1), shall be guilty of an offence, and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction. [34/2016] (10) In this section, “authorised officer” means any Deputy Commissioner of Stamp Duties and any officer of the Inland Revenue Authority of Singapore assisting the Commissioner in the administration of this Act. [34/2016] (11) Any person who, for the purpose of evading any duty under this Act, falsifies or destroys any document, book, account, record or other instrument shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: sda-1929
provision_ref: s71
chapter: PART 10 - MISCELLANEOUS
section: 71
title: Commissioner may require declaration, etc.
content:
71. —(1) The Commissioner may require any person to produce evidence by way of statutory declaration or otherwise for any purpose connected with the administration of this Act. [13/2017] (2) The Commissioner may by notice require any person to provide to the Commissioner by a specified time an appropriate valuation of any property that is the subject of an instrument (including any underlying property of a PHE within the meaning of section 23) for the purposes of determining the liability or the extent of the liability of the instrument to duty. [13/2017] (3) A person who, without reasonable excuse, fails to comply with the notice in subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction. [13/2017] (4) In subsection (2), an appropriate valuation is a valuation by a valuer who is independent of any party to the instrument, and has qualifications and experience that are relevant to the valuation sought by the Commissioner. [13/2017]


document_id: sda-1929
provision_ref: s72
chapter: PART 10 - MISCELLANEOUS
section: 72
title: Commissioner may impound instrument
content:
72. The Commissioner may impound any instrument presented to the Commissioner for stamping where the Commissioner is of the opinion that it has not been duly stamped or it has been insufficiently stamped, and detain such instrument until the proper amount of stamp duty on the instrument has been paid.


document_id: sda-1929
provision_ref: s73
chapter: PART 10 - MISCELLANEOUS
section: 73
title: Responsibility for loss or damage
content:
73. —(1) Neither the Government nor the Commissioner is responsible for the loss of or for damage to any instrument tendered for stamping while in the Commissioner’s custody. (2) No officer of the stamp office is responsible for any loss or damage mentioned in subsection (1), unless the officer has caused it wilfully, fraudulently or by gross negligence.


document_id: sda-1929
provision_ref: s74
chapter: PART 10 - MISCELLANEOUS
section: 74
title: Power to reduce or remit duties
content:
74. —(1) The Minister may, in his or her discretion and subject to such conditions as he or she may impose, reduce or remit, prospectively or retrospectively, in the whole or any part of Singapore, the duties with which any instrument or any particular class of instruments, or any of the instruments belonging to such class, or any instrument when executed by or in favour of any particular class of persons, or by or in favour of any members of such class, are chargeable. [28/2010] (2) The Minister may impose a condition under subsection (1) that a person who fails to comply with any condition imposed under that subsection, must pay interest on any amount recoverable under subsection (6) for the following period: ( a ) in a case where duty was paid on the instrument and then refunded, the period starting on the date on which the refund was made and ending on the expiry of the one month period mentioned in subsection (8) or earlier; ( b ) in any other case, the period starting on — (i) the date of execution of the instrument, if it is executed in Singapore; or (ii) the date the instrument is first received in Singapore, if it is executed outside Singapore, and ending on the expiry of the one month period mentioned in subsection (8) or earlier. [37/2018] (3) A reduction or remission of duty in relation to a class of instruments, or any instrument belonging to such class, or any instrument when executed by or in favour of a class of persons, or by or in favour of members of such class, must be made by rules, and the conditions (if any) must be specified in the rules. [28/2010; 23/2011] (4) Orders made under subsection (3) in force immediately before 1 January 2012 are deemed to be rules made under subsection (3). [1/2013] (5) The Minister may, in any particular case, in his or her discretion and at any time, waive in whole or in part any condition imposed under subsection (1). [23/2011; 1/2013] (6) Where the Minister is satisfied that a person to whom a remission or reduction of duty is granted fails to comply with any condition imposed under subsection (1) (whether a condition precedent or a condition subsequent), an amount equal to the amount of duty so remitted or reduced, together with any interest that the person is to pay under a condition mentioned in subsection (2), is recoverable as a debt due to the Government. [28/2010; 37/2018] (7) Subsection (6) does not apply to any condition which has been, or to the extent that it has been, waived in the person’s case under subsection (5). [23/2011; 1/2013] (8) The amount recoverable under subsection (6) is payable at the place stated in a notice served by the Commissioner on the person, within one month after the service of the notice by the Commissioner on that person. [28/2010] (9) The Commissioner may, subject to such terms and conditions (including the imposition of interest) as the Commissioner may impose, extend the time delimited by subsection (8) within which payment is to be made. [28/2010] (10) If any amount recoverable from a person under subsection (6) and any interest imposed under subsection (9) is not paid within the period specified in subsection (8) or extended under subsection (9), the following penalties shall be imposed on the person: ( a ) where the outstanding amount is paid to the Commissioner within 3 months from the end of such period, a penalty of $10 or the outstanding amount, whichever is the greater; and ( b ) where the outstanding amount is not paid to the Commissioner within 3 months from the end of such period, a penalty of $25 or 4 times the outstanding amount, whichever is the greater. [28/2010] (11) The Commissioner may reduce or remit any penalty imposed under this section. [28/2010] (12) Sections 50 and 70AA apply to the collection and recovery by the Commissioner of the amount recoverable under subsection (6), any interest imposed under subsection (9) and any penalty imposed under subsection (10) as they apply to the collection and recovery of duty and penalty required to be paid under this Act. [28/2010]


document_id: sda-1929
provision_ref: s75
chapter: PART 10 - MISCELLANEOUS
section: 75
title: Refund and repayment of duty
content:
75. —(1) The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances: ( a ) a claim that the amount of money has been overpaid as duty under this Act is lodged with the Commissioner within 6 months after the date of the overpayment or within such longer period as the Commissioner may allow, and the Commissioner is satisfied that the money has been overpaid as duty under this Act; ( b ) the Commissioner has reasonable cause to believe in any particular case that the amount of money has been overpaid as duty under this Act. [30/2014] (2) Without prejudice to any other remedy provided for under the provisions of this Act for the recovery of any duty, where, for any reason, the whole or any part of any duty (after having been paid) has been erroneously refunded, the person to whom such refund was erroneously made must repay the amount refunded to the person in excess, within 15 days of receiving a demand from the Commissioner for the amount.


document_id: sda-1929
provision_ref: s77
chapter: PART 10 - MISCELLANEOUS
section: 77
title: Rules
content:
77. The Minister may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed $1,000, to be incurred on breach of those rules.


document_id: sda-1929
provision_ref: s78
chapter: PART 10 - MISCELLANEOUS
section: 78
title: Power to amend Schedules
content:
78. —(1) The Minister may by notification in the Gazette add to, vary or revoke the whole or any part of the First, Third, Fourth or Fifth Schedule. [1/2013] (2) Where a notification adds to, varies or revokes any part of the First or Third Schedule, that notification or any subsequent notification may also make provisions to modify the application of one or more of the following provisions in relation to such addition, variation or revocation: Sections 16, 18, 21, 22, 24, 31, 32A(4) to (7), 32C and 33. [1/2013] (3) All notifications making provisions as described in subsection (2) must be presented to Parliament as soon as possible after publication in the Gazette . [1/2013]


document_id: sda-1999
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “authorised officer” means any person appointed as an authorised officer under section 3(2); “Board” means the Public Utilities Board continued under section 3 of the Public Utilities Act 2001; “building” has the meaning given by the Building Control Act 1989; “competent authority” means an authority appointed under section 5 of the Planning Act 1998; “drain” includes any canal, culvert, conduit, river or watercourse; “drain‑line” means any pipe or sewer which is connected to the sewerage system of any premises; “drainage reserve” means — ( a ) any land set aside for drainage works pursuant to development proposals approved by a competent authority; ( b ) any land vested in the Government under section 29; or ( c ) any State land that is reserved for the purposes of the Board (permanently or temporarily) in connection with drainage works or a storm water drainage system; [Act 42 of 2022 wef 01/11/2024] “drainage works” includes any engineering works for the construction, alteration and maintenance of any stormwater drainage system; “earth retaining structure” means any structure, structural system or other means used to maintain the shape of excavation to enable the access to, repair of or replacement of a sewerage system or part thereof; [Act 38 of 2024 wef 01/03/2025] “fittings” means any apparatus or parts used for any sanitary facility or drain‑line of any premises; “flood protection measure” means any measure or system, or any specification required for any premises, for the purpose of — ( a ) preventing stormwater from entering any premises; ( b ) removing from any premises into the stormwater drainage system (such as by pumped drainage systems), stormwater that has entered the premises; or ( c ) regulating or controlling (including by means of detention tanks) the entry of stormwater into the stormwater drainage system from any premises; [Act 38 of 2024 wef 01/03/2025] “industrial water” means any water reclaimed from the sewage treatment works for use in industries that do not require high grade potable water; “licensed plumber” means an individual who holds a plumber’s licence as defined in section 2 of the Public Utilities Act 2001; “Magistrate’s Court limit” has the meaning given by the State Courts Act 1970; “occupier”, in relation to any premises, includes any person having the charge, management or control of the premises or any part thereof; “owner”, in relation to — ( a ) any premises, includes — (i) the person for the time being receiving the rent of the premises, whether on the person’s own account or as agent or trustee or as receiver, or who would receive the rent if the premises were let to a tenant; and (ii) the person whose name is entered in the Valuation List prepared under section 10 of the Property Tax Act 1960; ( b ) the common property of any building erected on land comprised in a strata subdivision plan approved by the competent authority, includes — (i) the management corporation having control of the building; (ii) a managing agent appointed by a management corporation or by the Commissioner of Buildings under the Building (Strata Management) Act 2004 * ; and [Act 12 of 2020 wef 01/10/2025] (iii) a liquidator appointed for that management corporation; and ( c ) the limited common property of any building erected on land comprised in a strata subdivision plan approved by the competent authority, includes — (i) the subsidiary management corporation having control of that limited common property; (ii) a managing agent appointed by a subsidiary management corporation or by the Commissioner of Buildings under the Building (Strata Management) Act 2004 * ; and [Act 12 of 2020 wef 01/10/2025] (iii) a liquidator appointed for that subsidiary management corporation; “premises” includes messuages, houses, buildings, lands, tenements, easements and hereditaments of any tenure, whether open or enclosed, whether built or not, whether public or private, and whether maintained under statutory authority or not; “public sewerage system” includes — ( a ) sewerage systems which were vested in the Government before 1 April 1999 under the repealed Water Pollution Control and Drainage Act (Cap. 348, 1985 Revised Edition) or any other written law; ( b ) sewerage systems with respect to which a declaration of vesting has been made under section 8; ( c ) sewerage systems constructed by the Government or the Board on behalf of the Government on any private property at the expense of the Government or acquired by the Government; ( d ) sewerage systems constructed on any private property and maintained by the Board; and ( e ) sewerage systems owned or managed by the Board; “public sewers” includes — ( a ) sewers which were vested in the Government before 1 April 1999 under the repealed Water Pollution Control and Drainage Act (Cap. 348, 1985 Revised Edition) or any other written law; ( b ) sewers with respect to which a declaration of vesting has been made under section 9; ( c ) sewers constructed by the Government or the Board on behalf of the Government on any private property at the expense of the Government or acquired by the Government; and ( d ) sewers constructed on any private property and maintained by the Board; “qualified person” means a person who is registered as — ( a ) an architect under the Architects Act 1991 and has in force a practising certificate issued under that Act; or ( b ) a professional engineer under the Professional Engineers Act 1991 and has in force a practising certificate issued under that Act; [Act 38 of 2024 wef 01/03/2025] “reclaimed water” means treated water which has been recovered from a public sewerage system; “Registrar of Deeds” means the Registrar of Deeds appointed under the Registration of Deeds Act 1988; “Registrar of Titles” means the Registrar of Titles appointed under the Land Titles Act 1993; “reservoir” means a body of water maintained as a reservoir by the Board in any Catchment Area Park or Central Water Catchment Area (as defined in regulations made under section 72 of the Public Utilities Act 2001); [Act 38 of 2024 wef 01/03/2025] “sanitary appliances” includes washbasins, bathtubs, sinks, urinals, toilet bowls, bidets and other similar fixtures; “sanitary facilities” includes bathrooms, toilets, facilities for washing and sanitary appliances, together with the associated pipework, whether above or below the ground, which connect, directly or otherwise, to a private sewage treatment plant or a public sewerage system; “sanitary works” means — ( a ) constructing, altering, repairing, replacing, discontinuing or closing up any discharge pipe, ventilating pipe, drain‑line, fitting, floor trap, inspection chamber, grease trap, pump or any other appurtenance related to the conveyance of sewage or sullage water from any sanitary appliance or sanitary facility to a sewerage system; and ( b ) installing, fixing, altering, repairing or removing a sanitary appliance or sanitary facility, and any other connected works; “sewage” includes waterborne domestic waste and trade effluent; “sewerage system” means a system of sewers, pipes, drain-lines, pumping systems, sumps, tanks, flow control systems, sensors, odour control and ventilating systems, chambers, manholes, sewage treatment systems or water reclamation facilities, or other appurtenances, for use in connection with one or both of the following purposes: ( a ) the collection, treatment and disposal of sewage; ( b ) the recovery and treatment of water which is supplied to the Board or by the Board, and includes any pipes and tanks for the temporary collection of sewage that do not connect downstream to or empty into any sewer; [Act 38 of 2024 wef 01/03/2025] “sewerage works” includes engineering works for the construction, alteration and maintenance of any sewerage system or any part thereof; [Act 38 of 2024 wef 01/03/2025] “stormwater” means rainwater and surface water but does not include sewage; “stormwater drainage system” means a system of drains for the conveyance or storage of stormwater and includes — ( a ) any weir, grating, float, boom, gauge, tidegate, sump, storage pond, pumping station, maintenance access, and debris interception and removal facility related to such system; ( b ) any structure constructed to convey, store or measure stormwater or for flood alleviation; and ( c ) any bridge over or railing for any such drain or any appurtenance thereof; “temporary building” has the meaning given by the Building Control Act 1989; “Town Council” means any Town Council established under section 4 of the Town Councils Act 1988; “trade effluent” means any liquid, including particles of matter and other substances in suspension in the liquid, which is the outflow from any trade, business or manufacture or of any works of engineering or building construction; “works” has the same meaning as “building works” in the Building Control Act 1989 and includes sewerage works, drainage works and sanitary works. [Act 38 of 2024 wef 01/03/2025] [*Updated to be consistent with the 2020 Revised Edition] (2) For the purposes of the definition of “sewerage system” in subsection (1), regulations made under section 74 may provide — ( a ) for any thing to be excluded from the definition; or ( b ) for any thing to be included in the definition. [9/2002; 47/2004; 10/2012; 5/2014; 11/2018] [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s3
chapter: PART 2 - ADMINISTRATION
section: 3
title: Administration of Act
content:
3. —(1) The Board is responsible for the administration of this Act subject to the general and special directions of the Minister. (2) The Board may in writing appoint any public officer or any officer of the Board or of any other statutory authority to be an authorised officer for the purposes of this Act. (3) The functions, duties and powers which are imposed or conferred upon the Board under this Act may be performed or exercised by any authorised officer subject to the direction and control of the Board. (4) Every authorised officer is deemed to be a public servant within the meaning of the Penal Code 1871. (5) The Board may appoint and authorise in writing any person to perform any particular function or duty or to exercise any particular power under this Act, subject to such conditions or limitations as the Board may specify. [10/2012]


document_id: sda-1999
provision_ref: s4
chapter: PART 3 - SEWERAGE
section: 4
title: Construction and maintenance of public sewerage systems
content:
4. —(1) The Board — ( a ) may cause to be made and constructed any public sewerage system; ( b ) must maintain and keep in repair every public sewerage system; and ( c ) may enlarge, alter or otherwise improve or discontinue, close up or destroy any public sewerage system which the Board thinks is useless or unnecessary. (2) For the purposes of subsection (1), the Board may — ( a ) lay pipes in, under or over any premises, street or building and keep the pipes there; ( b ) tunnel or bore under any premises, street or building; ( c ) carry the sewerage system across, through, along or under any premises or the cellar, basement or vault of any building; and ( d ) carry out any works requisite for, or incidental to, the purposes of subsection (1). (3) Unless section 43(2) applies, an authorised officer may enter any premises for the purposes of subsection (1) only after giving notice in accordance with section 44. [12/2015] [Act 38 of 2024 wef 01/03/2025] (4) In carrying out any works under this section, the Board must cause as little damage as possible, and must make reasonable compensation for any damage done to any premises, street or building affected by those works. [10/2012] (5) If by reason of the alteration or closing up of any public sewerage system any person is deprived of the lawful use of any sewer, the Board must with due diligence provide some other sewer as effectual as the one the person is so deprived of. (6) The Board may serve a notice on the owner or supplier of any gas, electricity, water or telecommunication services to alter the course or position of any wire, line, cable, pipe, tube, casing, duct, post, structure or other apparatus which belongs to that owner or is maintained by that owner or supplier and to repair any road surface thereby disturbed if, in the opinion of the Board, such alteration is required for the purposes of subsection (1). (7) The Board may give notice to the owner or occupier of any premises requiring the owner or occupier to remove any object or structure described in the notice which is erected on or attached to, or projects from, the land or building, if in the opinion of the Board the removal of the object or structure is required for the purposes of subsection (1). (8) Any costs and expenses incurred by an owner, supplier or occupier under subsection (6) or (7) must be borne by the Board.


document_id: sda-1999
provision_ref: s5
chapter: PART 3 - SEWERAGE
section: 5
title: Sewers may be emptied into sea
content:
5. The Board may — ( a ) cause any sewer to be emptied into the sea or other fit place; ( b ) cause the sludge from any sewer to be conveyed by a proper channel to the most convenient site for its deposit; and ( c ) sell or otherwise dispose of the sludge for agricultural or any other purpose deemed most expedient so long as it does not become a nuisance.


document_id: sda-1999
provision_ref: s6
chapter: PART 3 - SEWERAGE
section: 6
title: Premises not provided with adequate sewerage system
content:
6. —(1) If it appears to the Board that any premises are not provided with an adequate sewerage system, the Board may, by written notice, require the owner or occupier of the premises to construct such sewerage system, or to make such alteration to the existing sewerage system as the Board considers necessary. (2) The Board may, at any time by written notice, require the owner or occupier of any premises served by any sewerage system or any part thereof to make a sufficient drain‑line emptying into any public sewerage system and to disconnect and demolish at the owner’s or occupier’s own expense any sewerage system or any part thereof rendered useless or unnecessary thereby. [Act 38 of 2024 wef 01/03/2025] (3) The Board may, by written notice, require the owner or occupier of any premises to cause all sewage from those premises to be discharged into such sewerage system as the Board may direct.


document_id: sda-1999
provision_ref: s7
chapter: PART 3 - SEWERAGE
section: 7
title: Board may take over control, etc., of private sewerage systems
content:
7. —(1) The Board may take over the control, supervision, maintenance and repair of any private sewerage system or any part thereof to such extent as the Board thinks fit and may charge fees therefor. [Act 38 of 2024 wef 01/03/2025] (2) The Board may, at any time, vary or rescind any decision to control, supervise, maintain and repair a private sewerage system or part thereof. [Act 38 of 2024 wef 01/03/2025] (3) Fees charged by the Board for the control, supervision, maintenance and repair of a private sewerage system under subsection (1) are payable by any user of the sewerage system. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s8
chapter: PART 3 - SEWERAGE
section: 8
title: Vesting of sewerage systems in Government
content:
8. —(1) Where any premises have been set aside or are being used for any sewerage system pursuant to any development proposals approved by the competent authority and the owner of the premises has agreed to surrender the premises to the Government, the Board may, by an instrument in the form approved by the Registrar of Titles or the Registrar of Deeds (as the case may be), declare that the premises vest in the Government. (2) Any plan prepared by the Board under subsection (1) must comply with the requirements of the Land Titles Act 1993 in respect of registered land and of the Registration of Deeds Act 1988 in respect of other land and must show on the plan the premises which will vest in the Government. (3) Any declaration made by the Board under subsection (1) must be published in the Gazette . (4) Where any premises that are to be vested in the Government under this section consist of premises included in separate lots already set aside for a sewerage system, the declaration must be registered against those lots under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land. (5) Where any premises that are to be vested in the Government under this section consist of premises included in an existing lot or lots, those premises forming the sewerage system must be excised from the existing lot or lots and the declaration must be registered in respect of the excised portions under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land. (6) Upon the registration of a declaration made under subsection (1), the premises including every sewerage system installed therein vest in the Government free from all encumbrances and, where the premises are held under a statutory land grant, such vesting is not to be deemed to create a subdivision within the meaning of the State Lands Act 1920. (7) No compensation is payable for any premises that are vested in the Government under this section. (8) When any premises are vested in the Government under this section, the Board may take possession of the premises and proceed to demolish and remove any building or portion of any building forming part thereof.


document_id: sda-1999
provision_ref: s9
chapter: PART 3 - SEWERAGE
section: 9
title: Vesting of private sewers in Government
content:
9. —(1) The Board may, at any time, declare that any private sewer vests, as from the date specified in the declaration, in the Government. (2) Before the Board makes a declaration under subsection (1), it must give written notice of its intention to do so to the owner of the sewer in question. (3) Any owner who is aggrieved by a notice issued by the Board under subsection (2) may appeal to the Minister within 28 days from the date of service of the notice. (4) Upon the hearing of an appeal under this section, the Minister may allow the appeal and the Board must not take any further action on the matter. (5) Where no appeal has been filed within the time specified in subsection (3) or an appeal has been dismissed by the Minister, the Board may proceed to make the declaration. (6) Where a declaration has been made in respect of a private sewer under this section, the Board must maintain the sewer and, if it sees fit, enlarge, alter or otherwise improve the sewer and may discontinue, close up or destroy the sewer as it thinks necessary as if it were a sewer constructed by the Board. (7) If by reason of the alteration, discontinuation, closing up or destruction of any private sewer vested in the Government under this section any person is deprived of the lawful use of the sewer, the Board must with due diligence provide some other sewer as effectual as the one the person is so deprived of. (8) The declaration under subsection (1) must be registered against those lands under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land.


document_id: sda-1999
provision_ref: s10
chapter: PART 3 - SEWERAGE
section: 10
title: Sewerage systems to be kept in proper order at cost of owners
content:
10. —(1) Every sewerage system at any premises (but not any public sewerage system) must be altered, repaired and kept in proper order at the cost and expense of the owner of the premises. [Act 38 of 2024 wef 01/03/2025] (1A) Without affecting subsection (1), where the sewerage system under that subsection or any part thereof — ( a ) is connected to any other premises; and ( b ) serves the sewerage needs of the other premises, then the owner of the other premises must also at that owner’s own cost and expense alter, repair and keep in proper order the system or part thereof (as the case may be) at the premises under subsection (1). [Act 38 of 2024 wef 01/03/2025] (2) The Board may, by written notice, require any of the owners of any premises mentioned in subsections (1) and (1A) to do one or both of the following at the owner’s own cost and expense: ( a ) to have the sewerage system or part thereof inspected and tested in such manner and at such intervals as the Board may require, to ensure that the sewerage system or part thereof is kept in proper order; [Act 38 of 2024 wef 01/03/2025] ( b ) to alter, repair or put in proper order the sewerage system or part thereof in such manner as the Board may require. [10/2012] [Act 38 of 2024 wef 01/03/2025] (3) Where the Board is satisfied that it is immediately necessary to alter, repair or put in proper order any sewer, drain‑line, privy, cesspool, septic or other tank, toilet, urinal, water closet, sink, bath or lavatory or any appurtenance thereof, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for any of those purposes. [10/2012] [Act 38 of 2024 wef 01/03/2025] (4) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the works under subsection (3) from any owner of the premises mentioned in subsections (1) and (1A); or ( b ) apportion such costs and expenses among all or any of the owners of the premises mentioned in subsections (1) and (1A) and recover the sums apportioned from those owners. [Act 38 of 2024 wef 01/03/2025] (5) Any person who contravenes subsection (1) or (1A) shall be guilty of an offence. [Act 38 of 2024 wef 01/03/2025] (6) Nothing in this section prevents any owner of the premises mentioned in subsection (1) and any owner of any other premises in subsection (1A) from agreeing on an apportionment between them of any costs of altering, repairing or keeping in proper order the sewerage system or part thereof mentioned in subsection (1A); but the Board is not, for the purposes of subsection (4)( b ), bound by any such agreement. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s11
chapter: PART 3 - SEWERAGE
section: 11
title: Sewerage systems, etc., not to be constructed or altered without Board’s certificate or approval
content:
11. —(1) A person must not — ( a ) construct, alter, discontinue or close up any sewerage system or any part thereof or any earth retaining structure; or [Act 38 of 2024 wef 01/03/2025] ( b ) carry out any sanitary works, unless the person obtains a clearance certificate or the approval of the Board under section 33 for those works. [11/2018] (2) Where any sewerage system or any part thereof or any earth retaining structure is constructed, altered, discontinued or closed up, or any sanitary works are carried out, in contravention of subsection (1) or any condition of a clearance certificate or approval granted pursuant to subsection (1), the Board may do one or both of the following: ( a ) serve on any person specified in subsection (3) a notice requiring the person to demolish or make good the sewerage system or part thereof, earth retaining structure or sanitary facilities (as the case may be) to its original condition within the time specified in the notice; ( b ) revoke the clearance certificate or approval given, or suspend the clearance certificate or approval for such period as the Board considers reasonable. [Act 38 of 2024 wef 01/03/2025] (3) The notice mentioned in subsection (2)( a ) may be served on all or any of the following persons: ( a ) any person who does or causes or permits to be done any of the acts mentioned in subsection (1); ( b ) the owner or occupier of the premises at which the sewerage system or part thereof, earth retaining structure or sanitary facilities mentioned in subsection (2) are situated; [Act 38 of 2024 wef 01/03/2025] ( ba ) the owner or occupier of any other premises to which the sewerage system or part thereof, earth retaining structure or sanitary facilities mentioned in subsection (2) are connected and which serve the sewerage needs of the other premises; [Act 38 of 2024 wef 01/03/2025] ( c ) any person having power to construct, alter or demolish the sewerage system or part thereof, earth retaining structure or sanitary facilities mentioned in subsection (2). [Act 38 of 2024 wef 01/03/2025] (4) Any person who — ( a ) contravenes subsection (1); or ( b ) carries out any works after the clearance certificate or approval relating to those works has been revoked or during the period that the clearance certificate or approval is suspended under subsection (2)( b ), shall be guilty of an offence and shall be liable — ( c ) on the first conviction to a fine not exceeding $50,000; and ( d ) on a second or subsequent conviction to a fine not exceeding $100,000. [Act 38 of 2024 wef 01/03/2025] (5) Any contravention of subsection (1) in respect of any sanitary works must not be dealt with by the Board under section 40Q of the Public Utilities Act 2001. [11/2018] (6) Where the Board is satisfied that it is immediately necessary to demolish or make good the sewerage system or part thereof or sanitary facilities to its original condition, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for that purpose. [Act 38 of 2024 wef 01/03/2025] (7) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the works under subsection (6) from any of the persons mentioned in subsection (3); or ( b ) apportion such costs and expenses among all or any of the persons mentioned in subsection (3) and recover the sums apportioned from those persons. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s12
chapter: PART 3 - SEWERAGE
section: 12
title: Buildings without adequate sanitary facilities
content:
12. —(1) If it appears to the Board that any building or part thereof is without adequate sanitary facilities, it may by written notice require the owner or occupier of the building — ( a ) to provide or install such sanitary facilities as the Board may consider adequate; or ( b ) to alter, improve, demolish or resite any sanitary facilities in such manner as the Board may require, within the time specified in the notice. (2) All sanitary facilities provided or installed in any building must be maintained, repaired and renewed to the satisfaction of the Board by the owner or occupier of the building. (3) All costs and expenses incurred for the provision, installation, alteration, demolition or re‑siting of sanitary facilities under this section must be borne by the owner or occupier of the building or the relevant part of the building.


document_id: sda-1999
provision_ref: s13
chapter: PART 3 - SEWERAGE
section: 13
title: Power to inspect sewerage systems and sanitary facilities
content:
13. —(1) Any authorised officer may inspect any sewerage system or sanitary facilities and may, for that purpose, at any time enter upon any premises under section 44 or section 43(2) (as the case may be) and cause the ground to be opened. [Act 38 of 2024 wef 01/03/2025] (2) In carrying out any inspection under this section, the authorised officer must cause as little damage as possible, and the Board must make reasonable compensation for any damage done to any premises, sewerage system or sanitary facilities affected by the inspection. [10/2012] [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s13A
chapter: PART 3 - SEWERAGE
section: 13A
title: Duty to enquire before excavation
content:
13A. —(1) Any person who digs, bores, trenches, grades, excavates, tunnels or breaks any ground with any mechanical equipment, tool or explosive, or allows the person’s employee or agent to do so, without first — ( a ) obtaining from the Board the relevant drainage plan or sewerage plan or other plans or records to ascertain the location of any public sewerage system or part thereof that may be interfered with by such works; ( b ) carrying out trial trenches to physically ascertain the location of any public sewerage system or part thereof that may be interfered with by such works; and ( c ) complying with such other requirements as the Board may specify to protect any public sewerage system or part thereof within the vicinity of such works, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both. [10/2012] (2) For the purposes of subsection (1)( a ), any person may, upon payment of the prescribed fee, be permitted to inspect and take copies of the relevant plans or records maintained by or on behalf of the Board. [10/2012]


document_id: sda-1999
provision_ref: s14
chapter: PART 3 - SEWERAGE
section: 14
title:
Works likely to affect sewer or sewerage system not to be carried out without Board’s certificate or approval

content:
14. —(1) A person must not — ( a ) erect or cause or permit to be erected any object, building or structure over, across or adjacent to any sewer or sewerage system; or ( b ) carry out or cause to be carried out any other works which adversely affect or are likely to adversely affect any sewer or sewerage system, directly or indirectly, without obtaining, in respect of those works, a clearance certificate or the approval of the Board under section 33. [10/2012] (2) Where any object, building or structure is erected or any other works are carried out in contravention of subsection (1), the Board may, by written notice, require any person specified in subsection (3) to do one or more of the following: ( a ) to immediately cease the carrying out of those works, either indefinitely or for such period as the Board may specify; ( b ) to carry out any works that the Board may think necessary to protect the sewer or sewerage system within the time specified in the notice; ( c ) to demolish and remove the object, building or structure within the time specified in the notice. [10/2012] (3) The notice mentioned in subsection (2) may be served on all or any of the following persons: ( a ) the person who does or causes or permits to be done any of the acts referred to in subsection (1); ( b ) the owner or occupier of the premises where the object, building or structure referred to in subsection (1)( a ) is erected; ( c ) the owner or occupier of the premises where the works referred to in subsection (1)( b ) are being carried out; ( d ) any person having power to demolish the object, building or structure referred to in subsection (1)( a ). [10/2012] (4) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000. [10/2012] (5) In this section, “works”, in addition to its meaning in section 2, includes — ( a ) any act of excavating earth, rock or other material (by any means) in connection with — (i) any work for or relating to the construction, reconstruction, extension, renovation, alteration, demolition or repair of any building, structure, road, railway, bridge, viaduct, flyover, drain or sewer; (ii) any work for or relating to the laying, inspecting, repairing or renewing of any main, pipe, cable, fittings or other apparatus; or (iii) any soil investigation work; ( b ) any act of boring, dredging, jacking, levelling, piling or tunnelling on or under any premises or street by any mechanical means; ( c ) the driving or sinking of any earth rod, casing or tube into the ground; and ( d ) any storage or placement of large construction equipment, construction materials and stockpiling of earth or heavy objects. [10/2012]


document_id: sda-1999
provision_ref: s15
chapter: PART 3 - SEWERAGE
section: 15
title: Sanitary facilities, sewerage system and sewage removal for farms
content:
15. —(1) The Board may, by written notice, direct the owner or occupier of any premises used as a farm — ( a ) to install, operate and maintain such sanitary facilities and sewerage system; and ( b ) to provide and maintain such facilities for the removal, treatment and disposal of waste matter, as the Board may require. (2) The Board may at any time apply such system of sewage removal as the Board thinks fit to any premises used as a farm. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s16
chapter: PART 3 - SEWERAGE
section: 16
title: Trade effluent not to be discharged into public sewerage system without Board’s approval
content:
16. —(1) A person must not discharge, or cause or permit to be discharged, any trade effluent into any public sewerage system or any drain‑line or sewer connected to a public sewerage system, except — ( a ) with the prior written approval of the Board; and ( b ) in accordance with the conditions of that approval (if any) and any regulations under this Act providing for the control of such discharge. [10/2012] [Act 38 of 2024 wef 01/03/2025] (2) Subsection (1) does not apply to the discharge of any dangerous or hazardous substance or any trade effluent containing any dangerous or hazardous substance under section 16A. [10/2012] (3) Where any trade effluent has been discharged from any premises into any public sewerage system or any drain‑line or sewer connected to a public sewerage system, it is presumed, until the contrary is proved, that the occupier of the premises has discharged, or caused or permitted to be discharged, the trade effluent in contravention of subsection (1). [10/2012] [Act 38 of 2024 wef 01/03/2025] (4) The presumption under subsection (3) is not rebutted unless the occupier of the premises proves that the occupier had taken all reasonable precautions and exercised due diligence to prevent the contravention of subsection (1). [10/2012] (5) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable — ( a ) on the first conviction, to a fine of at least $4,000 and not more than $20,000 or to imprisonment for a term not exceeding 3 months or to both and, in the case of a continuing offence, to a further fine not exceeding $1,000 for every day or part of a day during which the offence continues after conviction; and ( b ) on a second or subsequent conviction, to a fine of at least $10,000 and not more than $50,000 or to imprisonment for a term not exceeding 3 months or to both and, in the case of a continuing offence, to a further fine not exceeding $2,000 for every day or part of a day during which the offence continues after conviction. [Act 38 of 2024 wef 01/03/2025] (6) A person shall not be guilty of an offence under this section if the person proves that — ( a ) the discharge of trade effluent was made in an emergency to avoid danger to life or property; and ( b ) the person informed the Board of the discharge in writing as soon as was reasonably practicable. (7) The court may order any person who is convicted of an offence under this section to pay the cost incurred by the Board, or by the owner or occupier of any premises, in carrying out any work to restore the public sewerage system to its original condition, or to clear the public sewerage system of the trade effluent so discharged. [10/2012]


document_id: sda-1999
provision_ref: s16A
chapter: PART 3 - SEWERAGE
section: 16A
title:
Prohibition on discharge of dangerous or hazardous substance or trade effluent containing dangerous or hazardous substance

content:
16A. —(1) A person must not discharge, or cause or permit to be discharged, any dangerous or hazardous substance or any trade effluent containing any dangerous or hazardous substance into any public sewerage system or any drain‑line or sewer connected to a public sewerage system, except — ( a ) with the prior written approval of the Board; and ( b ) in accordance with the conditions of that approval (if any) and any regulations under this Act providing for the control of such discharge. [10/2012] [Act 38 of 2024 wef 01/03/2025] (2) Where any dangerous or hazardous substance or any trade effluent containing any dangerous or hazardous substance has been discharged from any premises into any public sewerage system or any drain‑line or sewer connected to a public sewerage system in contravention of subsection (1), it is presumed, until the contrary is proved, that the occupier of the premises has discharged, or caused or permitted to be discharged, the substance or trade effluent. [10/2012] [Act 38 of 2024 wef 01/03/2025] (3) The presumption under subsection (2) is not rebutted unless the occupier of the premises proves that the occupier had taken all reasonable precautions and exercised due diligence to prevent the contravention of subsection (1). [10/2012] (4) Where, in any proceedings for an offence under subsection (5) or (6), it is proved that the accused had committed any act referred to in subsection (1), it is presumed, unless the contrary is proved, that the accused knew that the substance discharged was a dangerous or hazardous substance or that the trade effluent discharged contained a dangerous or hazardous substance, as the case may be. [10/2012] (5) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable — ( a ) on the first conviction, to a fine of at least $10,000 and not more than $50,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $2,000 for every day or part of a day during which the offence continues after conviction; and [Act 38 of 2024 wef 01/03/2025] ( b ) on a second or subsequent conviction, to a fine of at least $20,000 and not more than $100,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $2,000 for every day or part of a day during which the offence continues after conviction. [10/2012] [Act 38 of 2024 wef 01/03/2025] (6) Any person who contravenes subsection (1) and thereby causes — ( a ) injury or death to any person; ( b ) damage to any public sewerage system which renders the sewerage system inoperable; or ( c ) severe disruption to the process of treating sewage or the process of water reclamation, shall be guilty of an offence and shall be liable — ( d ) on the first conviction, to a fine of at least $40,000 and not more than $200,000 or to imprisonment for a term not exceeding 2 years or to both; and ( e ) on a second or subsequent conviction, to a fine of at least $80,000 and not more than $400,000 or to imprisonment for a term not exceeding 2 years or to both. [Act 38 of 2024 wef 01/03/2025] (7) The court may order any person who is convicted of an offence under this section to pay the cost incurred by the Board, or by the owner or occupier of any premises, in carrying out any work — ( a ) to restore the public sewerage system to its original condition; ( b ) to resume the process of treating sewage or the process of water reclamation; or [Act 38 of 2024 wef 01/03/2025] ( c ) to clear the public sewerage system of the dangerous or hazardous substance or the trade effluent containing the dangerous or hazardous substance so discharged. [10/2012] (8) The Board may, with the approval of the Minister, by regulations provide for the control or prohibition of the discharge of dangerous or hazardous substances or trade effluent containing dangerous or hazardous substances into any public sewerage system or any drain‑line or sewer connected to a public sewerage system. [10/2012] [Act 38 of 2024 wef 01/03/2025] (9) For the purposes of this section and section 17, a substance is a dangerous or hazardous substance if — ( a ) it is of a nature that is likely, either alone or in combination with or by interaction with another substance — (i) to pose a health hazard to or cause danger to the safety and health of any person at work at, on or in any part of any public sewerage system; (ii) to cause a fire or an explosion in any public sewerage system; (iii) to damage any public sewerage system to the extent that would render the sewerage system inoperable; or (iv) to severely disrupt — (A) the proper working of any public sewerage system, or any facility, machinery or equipment related or connected to the sewerage system; (B) any process of treating sewage or other waste for reuse; [Act 38 of 2024 wef 01/03/2025] (C) any process of water reclamation; or (D) the proper working of any facility, machinery or equipment used for any process mentioned in sub‑paragraph (B) or (C); or ( b ) it is prescribed as a dangerous or hazardous substance. [10/2012]


document_id: sda-1999
provision_ref: s17
chapter: PART 3 - SEWERAGE
section: 17
title:
Order to stop discharge of dangerous or hazardous substance or trade effluent containing dangerous or hazardous substance

content:
17. —(1) Where it appears to the Board that any dangerous or hazardous substance or any trade effluent containing any dangerous or hazardous substance is being or has been discharged into any public sewerage system or any drain‑line or sewer connected to a public sewerage system, the Board may, by order, direct the occupier of any premises from which the substance or trade effluent is being or has been discharged or any other person who, in the opinion of the Board, has caused or permitted the discharge — ( a ) to immediately cease the discharge of the substance or trade effluent into the public sewerage system or the drain‑line or sewer connected to a public sewerage system; [Act 38 of 2024 wef 01/03/2025] ( b ) to take such steps as may be specified in the order to treat the substance or trade effluent which is complained of; and ( c ) to immediately cease the carrying on of any process or work which produces the substance or trade effluent, either indefinitely or until such steps as are specified in the order have been taken to treat the substance or trade effluent before it is discharged into the public sewerage system or the drain‑line or sewer connected to a public sewerage system. [10/2012] [Act 38 of 2024 wef 01/03/2025] (2) Any person who is aggrieved by an order made by the Board under subsection (1) may, within 14 days from the date of service of the order, appeal in writing to the Minister, who may confirm, vary or rescind the order. [10/2012] (3) Even though an appeal has been made under subsection (2), an aggrieved person must comply with the order pending the outcome of the appeal to the Minister and the Board may exercise the powers conferred under subsection (5). [10/2012] (4) If any person to whom an order under subsection (1) is directed fails to comply with the order (called in this section the person in default), that person shall be guilty of an offence and shall be liable on conviction to a fine of at least $20,000 and not more than $100,000 or to imprisonment for a term not exceeding 3 months or to both and, in the case of a continuing offence, to a further fine of $2,000 for every day or part of a day during which the offence continues after conviction. [10/2012] [Act 38 of 2024 wef 01/03/2025] (5) Where the person in default fails to comply with the order made under subsection (1), an authorised officer may, at all reasonable hours in the day or night, or at such other time as may be agreed with the owner or occupier of the premises to which the order relates, enter the premises and take such measures and execute such work as may be necessary to secure compliance with the order but without affecting any proceedings that may be taken against the person in default under subsection (4). [10/2012] (6) Any expenses reasonably incurred by the Board under subsection (5) may be recovered from the person in default and section 48 and, if that person is the owner of the premises, section 50 applies in respect of those expenses. (7) Nothing in this section is deemed to prohibit the Board from carrying out any works specified in any such order at the request of a person who has been served with the order upon an undertaking by that person to pay the costs and expenses in executing the works.


document_id: sda-1999
provision_ref: s18
chapter: PART 3 - SEWERAGE
section: 18
title: Discharge of sewage, etc.
content:
18. —(1) Any person who, without the written approval of the Board, discharges or causes or permits the discharge of any sewage, waste matter or effluent into any public sewerage system or any drain‑line or sewer connected to a public sewerage system — ( a ) directly or indirectly, from any conveyance or mobile toilet; or ( b ) by opening a manhole or an inspection chamber or any other means of access to the public sewerage system, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000. [10/2012] [Act 38 of 2024 wef 01/03/2025] (2) Subsection (1) does not apply to any discharge from a conveyance or mobile toilet which may be lawfully made into any public sewer or public sewerage system under any regulations made under this Act. [10/2012] (3) In this section — “conveyance” includes any vessel, train, aircraft, vehicle or trailer, and any fixed or floating platform in a marine environment; “mobile toilet” means a sanitary convenience which is not part of a sewerage system, including a sanitary convenience which is mobile or in a conveyance.


document_id: sda-1999
provision_ref: s19
chapter: PART 3 - SEWERAGE
section: 19
title: Restrictions on use of public sewerage system
content:
19. —(1) A person must not throw, empty or pass, or allow or permit to be thrown or emptied or passed, into any public sewerage system, or into any drain‑line or sewer connected to a public sewerage system — ( a ) any matter or other substance likely to injure the public sewerage system, sewer or drain‑line, to interfere with the free flow of its contents or to affect prejudicially the treatment and disposal of its contents; or ( b ) any sand, earth, gravel, cement, cement grout, brick, timber, wood or other building materials. [10/2012] [Act 38 of 2024 wef 01/03/2025] (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000. (3) The court may order any person who is convicted of an offence under this section to pay the cost incurred by the Board or the owner or occupier of any premises who has carried out any work to restore the sewerage system to its original condition, or to clear the sewerage system of any obstruction to the free flow of its contents.


document_id: sda-1999
provision_ref: s20
chapter: PART 3 - SEWERAGE
section: 20
title: Damage caused to public sewerage system, etc.
content:
20. —(1) Any person who — ( a ) causes any damage to — (i) any public sewerage system or any part thereof; (ii) any drain-line or sewer connected to a public sewerage system; or (iii) any earth retaining structure; or ( b ) renders any public sewerage system or any part thereof or any private sewer a nuisance, shall be guilty of an offence and shall be liable — ( c ) on the first conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 months or to both; and ( d ) on a second or subsequent conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 3 months or to both. [Act 38 of 2024 wef 01/03/2025] (2) Any person who — ( a ) does any act which renders any public sewerage system or any part thereof or any private sewer dangerous or injurious to health; ( b ) causes any damage to a pipe of 0.9 metres or greater in diameter that is part of or connected to the public sewerage system; or ( c ) does any act which disrupts the operation of or causes damage to any sewage treatment plant, sewage treatment works or water reclamation facility, shall be guilty of an offence and shall be liable — ( d ) on the first conviction to a fine not exceeding $200,000 or to imprisonment for a term not exceeding 2 years or to both; and ( e ) on a second or subsequent conviction to a fine not exceeding $400,000 or to imprisonment for a term not exceeding 2 years or to both. [Act 38 of 2024 wef 01/03/2025] (3) In any proceedings for an offence under subsection (1) or (2), it is a defence for the person charged under either of those subsections to prove that the person took all reasonable precautions and exercised all due diligence to avoid the commission of the offence, but this defence is not available to a person who may be liable by virtue of section 67A. [10/2012] (4) If it appears to the Board that there has been a contravention of subsection (1) or (2), the Board may, by written notice, require any person who has caused the damage or done any of the acts mentioned in subsection (1) or (2), or any other person who may be liable under either of those subsections by virtue of section 67A, to carry out any works that may be necessary to restore the public sewerage system, private sewer or earth retaining structure to its original condition within the time specified in the notice. [Act 38 of 2024 wef 01/03/2025] (5) Where the Board is satisfied that it is immediately necessary to carry out any works that may be necessary to restore the public sewerage system to its original condition, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out those works. [Act 38 of 2024 wef 01/03/2025] (6) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the works under subsection (5) from any person mentioned in subsection (4) on whom the Board could have served a written notice to restore the public sewerage system to its original condition; or ( b ) apportion such costs and expenses among all or any of the persons mentioned in subsection (4) and recover the sums apportioned from those persons. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s21
chapter: PART 4 - DRAINAGE
section: 21
title: Board may construct stormwater drainage systems
content:
21. —(1) The Board may — ( a ) cause to be made, constructed and maintained any stormwater drainage system or drain; and ( b ) enlarge and alter or otherwise improve any stormwater drainage system or drain. [Act 38 of 2024 wef 01/03/2025] (2) For the purposes of subsection (1), the Board may — ( a ) carry the drainage system across, through, along or under any premises or any cellar, basement or vault of any building; and ( b ) carry out any works requisite for, or incidental to, the purposes of subsection (1). [Act 38 of 2024 wef 01/03/2025] (3) Unless section 43(2) applies, an authorised officer may enter any premises to execute any work necessary for the purposes of subsection (1) only after giving notice in accordance with section 44. [12/2015] [Act 38 of 2024 wef 01/03/2025] (4) In carrying out any works under this section, the Board must cause as little damage as possible, and must make reasonable compensation for any damage done to any affected premises or building. [10/2012]


document_id: sda-1999
provision_ref: s21A
chapter: PART 4 - DRAINAGE
section: 21A
title: Board may take over control, etc., of stormwater drainage systems and drains
content:
21A. —(1) The Board may take over the control, supervision, maintenance and repair of any stormwater drainage system or drain not already under its control or supervision or maintained by it, to such extent as the Board thinks fit and may charge fees therefor. (2) The Board may, at any time, vary or rescind any decision to control, supervise, maintain and repair a stormwater drainage system or drain. (3) Fees charged by the Board for the control, supervision, maintenance and repair of a stormwater drainage system or drain under subsection (1) are payable by any user thereof. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s22
chapter: PART 4 - DRAINAGE
section: 22
title: Vesting of private drains in Government
content:
22. —(1) The Board may at any time declare that any private drain vests, as from the date specified in the declaration, in the Government. (2) Before the Board makes a declaration under subsection (1), it must give notice of its intention to do so to the owner of the drain in question. (3) Any owner who is aggrieved by a notice issued by the Board under subsection (2) may appeal to the Minister within 28 days from the date of service of the notice. (4) Upon the hearing of an appeal under this section, the Minister may allow the appeal and the Board must not take any further action on the matter. (5) Where no appeal has been filed within the time specified in subsection (3), or an appeal has been dismissed by the Minister, the Board may proceed to make the declaration. (6) Where a declaration has been made in respect of a private drain under this section, the Board — ( a ) must maintain the drain and, if it sees fit, enlarge, alter or otherwise improve the drain; and ( b ) may discontinue, close up or destroy the drain as it thinks necessary as if it were a drain constructed by the Board. (7) If by reason of the alteration, discontinuation, closing up or destruction of any drain vested in the Government under this section, any person is deprived of the lawful use of the drain, the Board must with due diligence provide some other drain as effectual as the one the person so deprived of. (8) The declaration under subsection (1) must be registered against those lands under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land.


document_id: sda-1999
provision_ref: s22A
chapter: PART 4 - DRAINAGE
section: 22A
title: Drains, etc., to be kept in proper order at cost of owners
content:
22A. —(1) Every stormwater drainage system or drain at any premises (but not any such system or drain under the control or supervision of the Board or maintained by the Board) must be altered, repaired and kept in proper order at the cost and expense of the owner of the premises. (2) Without affecting subsection (1), where the stormwater drainage system or drain under that subsection or any part thereof — ( a ) is connected to any other premises; and ( b ) serves the drainage needs of the other premises, then the owner of the other premises must also at that owner’s own cost and expense alter, repair and keep in proper order the system or drain or part thereof (as the case may be) at the premises under subsection (1). (3) The Board may, by written notice, require any of the owners mentioned in subsections (1) and (2) to do one or both of the following at the owner’s own cost and expense: ( a ) to have the stormwater drainage system or drain or part thereof inspected and tested in such manner and at such intervals as the Board may require, to ensure that the system or drain or part thereof is kept in proper order; ( b ) to alter, repair or put in proper order the stormwater drainage system or drain or part thereof in such manner as the Board may require. (4) Where the Board is satisfied that it is immediately necessary to alter, repair or put in proper order any or any part of a stormwater drainage system or drain under subsection (1) or (2), any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for any of those purposes. (5) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the works under subsection (4) from any owner of the premises mentioned in subsections (1) and (2); or ( b ) apportion such costs and expenses among all or any of the owners of the premises mentioned in subsections (1) and (2) and recover the sums apportioned from those owners. (6) Any person who contravenes subsection (1) or (2) shall be guilty of an offence. (7) Nothing in this section prevents any owner of the premises mentioned in subsection (1) and any owner of any other premises in subsection (2) from agreeing on an apportionment between them of any costs of altering, repairing or keeping in proper order the stormwater drainage system or drain or part thereof mentioned in subsection (2); but the Board is not, for the purposes of subsection (5)( b ), bound by any such agreement. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s22B
chapter: PART 4 - DRAINAGE
section: 22B
title: Flood protection measures to be kept in proper order at cost of owners
content:
22B. —(1) The owner of any premises must alter, repair and keep in proper order every flood protection measure at the premises. (2) The Board may, by written notice, require the owner mentioned in subsection (1) to do one or both of the following at the owner’s own cost and expense: ( a ) to have the flood protection measure inspected and tested in such manner and at such intervals as the Board may require, to ensure that the flood protection measure is kept in proper order; ( b ) to alter, repair or put in proper order the flood protection measure in such manner as the Board may require. (3) Where the Board is satisfied that it is immediately necessary to alter, repair or put in proper order any flood protection measure, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for any of those purposes. (4) Any expenses reasonably and necessarily incurred in carrying out the works referred to in subsection (3) may be recovered from the owner mentioned in subsection (1). (5) Any person who contravenes subsection (1) shall be guilty of an offence. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s23
chapter: PART 4 - DRAINAGE
section: 23
title: Stormwater drainage system not to be constructed or altered without Board’s certificate or approval
content:
23. —(1) A person must not construct, alter, discontinue or close up any stormwater drainage system or drain without obtaining in respect of those works, a clearance certificate or the approval of the Board under section 33. (2) Where any stormwater drainage system or drain has been constructed, altered, discontinued or closed up in contravention of subsection (1) or any condition of a clearance certificate or approval granted pursuant to subsection (1), the Board may do one or both of the following: ( a ) serve on any person specified in subsection (3) a notice requiring the person to demolish or make good the stormwater drainage system or drain to its original condition within the time specified in the notice; ( b ) revoke the clearance certificate or approval given, or suspend the clearance certificate or approval for such period as the Board considers reasonable. [Act 38 of 2024 wef 01/03/2025] (3) The notice mentioned in subsection (2)( a ) may be served on all or any of the following persons: ( a ) any person who does or causes or permits to be done any of the acts mentioned in subsection (1); ( b ) the owner or occupier of the premises at which the stormwater drainage system or drain mentioned in subsection (2) are situated; [Act 38 of 2024 wef 01/03/2025] ( ba ) the owner or occupier of any other premises to which the stormwater drainage system or drain mentioned in subsection (2) or any part thereof are connected and which serve the drainage needs of the other premises; [Act 38 of 2024 wef 01/03/2025] ( c ) any person having power to construct, alter or demolish the stormwater drainage system or drain mentioned in subsection (2). [Act 38 of 2024 wef 01/03/2025] (4) Any person who — ( a ) contravenes subsection (1); or ( b ) carries out any works after the clearance certificate or approval relating to those works has been revoked or during the period that the clearance certificate or approval is suspended under subsection (2)( b ), shall be guilty of an offence and shall be liable — ( c ) on the first conviction to a fine not exceeding $50,000; and ( d ) on a second or subsequent conviction to a fine not exceeding $100,000. [Act 38 of 2024 wef 01/03/2025] (5) Where the Board is satisfied that it is immediately necessary to demolish or make good the stormwater drainage system or drain to its original condition, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for that purpose. [Act 38 of 2024 wef 01/03/2025] (6) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the works under subsection (5) from any of the persons mentioned in subsection (3); or ( b ) apportion such costs and expenses among all or any of the persons mentioned in subsection (3) and recover the sums apportioned from those persons. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s24
chapter: PART 4 - DRAINAGE
section: 24
title: Drains, drainage reserves and reservoirs not to be interfered with
content:
24. —(1) A person must not — ( a ) erect or place any fence, partition, structure or object in, above or across, or enclosing, the whole or any part of, any drain or reservoir; [Act 38 of 2024 wef 01/03/2025] ( b ) cause any obstruction to the flow of any stormwater drainage system; or ( c ) erect, construct or lay within any drainage reserve any fence, retaining wall, foundation, manhole, pipe, cable, mains or any obstruction or structure (whether temporary or permanent), [Act 38 of 2024 wef 01/03/2025] without obtaining in respect of those works a clearance certificate or the approval of the Board under section 33. (1A) A person must not, except with the prior approval of the Board — ( a ) deposit or leave any soil, building material or components, construction or renovation debris or other like matter within any drain or drainage reserve; [Act 38 of 2024 wef 01/03/2025] ( b ) park or leave any vehicle on any drainage reserve; [Act 38 of 2024 wef 01/03/2025] ( c ) clear, dig up or cultivate, or interfere with any substance on, in or forming part of, any drain or drainage reserve; or [Act 38 of 2024 wef 01/03/2025] ( d ) cause or allow any activity mentioned in paragraph ( a ), ( b ) or ( c ) to be carried out. (2) Where any fence, partition, structure or object is erected or placed, or any obstruction is caused, in contravention of subsection (1) or an act is carried out in contravention of subsection (1A), the Board may by notice, direct the person to whom the notice is given, to do all or any of the following and within the time as are specified in the notice: ( a ) to demolish or remove any fence, partition, structure or object erected or placed — (i) in, above or across, or enclosing, the whole or any part of, the drain or reservoir; or [Act 38 of 2024 wef 01/03/2025] (ii) within the drainage reserve; ( b ) to move or remove from the drain, drainage reserve or reservoir, any object or obstruction, including vehicles, soil, building material or components, construction or renovation debris or other like matter; [Act 38 of 2024 wef 01/03/2025] ( c ) to do, or to refrain from doing, any work that is specified in the notice in order — (i) to rectify any damage to the drain, drainage reserve or reservoir as a result of; or [Act 38 of 2024 wef 01/03/2025] (ii) to restore the drain, drainage reserve or reservoir to its state before, [Act 38 of 2024 wef 01/03/2025] any unlawful activity mentioned in subsection (1) or (1A) done by the person, or caused or permitted by the person. [Act 42 of 2022 wef 01/11/2024] (2A) Without affecting subsection (2), if any condition of a clearance certificate or approval granted pursuant to subsection (1) or (1A) is contravened, the Board may revoke the clearance certificate or approval given, or suspend the clearance certificate or approval for such period as the Board considers reasonable. [Act 38 of 2024 wef 01/03/2025] (3) The notice mentioned in subsection (2) may be served on all or any of the following persons: ( a ) any person who does or causes or permits to be done any of the acts mentioned in subsection (1) or (1A)( a ), ( b ) or ( c ); [Act 42 of 2022 wef 01/11/2024] ( b ) the owner or occupier of the premises where the fence, partition, structure, object or obstruction mentioned in subsection (2) are located; [Act 42 of 2022 wef 01/11/2024] ( c ) any other person having power to remove the fence, partition, structure, object or obstruction mentioned in subsection (2). [Act 42 of 2022 wef 01/11/2024] (4) Any person who — ( a ) contravenes subsection (1) or (1A); or ( b ) carries out any works after the clearance certificate or approval relating to those works has been revoked or during the period that the clearance certificate or approval is suspended under subsection (2A), shall be guilty of an offence and shall be liable — ( c ) on the first conviction to a fine not exceeding $50,000; and ( d ) on a second or subsequent conviction to a fine not exceeding $100,000. [Act 38 of 2024 wef 01/03/2025] (5) Where the person on whom a notice mentioned in subsection (2) is served fails to comply with the notice, an authorised officer may, at all reasonable hours in the day or night, or at any other time that may be agreed with an owner or occupier of the premises to which the notice relates, enter the premises and take such measures and execute such work as may be necessary to secure compliance with the notice, including — ( a ) by cutting or breaking open any lock, seal, fastener or other device on or connected to the fence, partition, structure, object, vehicle, material, article or thing concerned using reasonable force; ( b ) by towing away the object, vehicle, material, article or thing concerned; or ( c ) by removing or demolishing any fence, partition, structure or object concerned and removing any resulting debris. [Act 42 of 2022 wef 01/11/2024] (6) Any expenses reasonably incurred by the Board under subsection (5) may be recovered from the person who failed to comply with the notice served on the person under subsection (2), and section 48 applies in respect of those expenses. [Act 42 of 2022 wef 01/11/2024] (6A) Where the Board is satisfied that it is immediately necessary to remove the structure, object or obstruction and make good the drain, drainage reserve or reservoir to its original condition, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for that purpose. [Act 38 of 2024 wef 01/03/2025] (6B) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the works under subsection (6A) from any of the persons mentioned in subsection (3); or ( b ) apportion such costs and expenses among all or any of the persons mentioned in subsection (3) and recover the sums apportioned from those persons. [Act 38 of 2024 wef 01/03/2025] (7) Unless subsection (8) applies, any fence, partition, structure, object, vehicle, material, article, thing or resulting debris removed under subsection (5) or (6A) — ( a ) must be dealt with in accordance with section 364(1) of the Criminal Procedure Code 2010 where the fence, partition, structure, object, vehicle, material, article, thing or debris is to be produced in any criminal trial in connection with an offence under this Act; ( b ) is deemed to be forfeited to the Board where any owner of the fence, partition, structure, object, vehicle, material, article, thing or debris consents to its disposal; or ( c ) in any other case, must be — (i) returned to the owner; or (ii) reported to a Magistrate’s Court, in which event sections 370, 371 and 372 of the Criminal Procedure Code 2010 then apply with the necessary modifications. [Act 42 of 2022 wef 01/11/2024] [Act 38 of 2024 wef 01/03/2025] (8) Where it appears to the Board that any fence, partition, structure, object, vehicle, material, article, thing or resulting debris removed by an authorised officer under subsection (5) or (6A) — ( a ) is perishable; ( b ) may rapidly depreciate in value; or ( c ) is of such a nature or in such condition that it would be dangerous, not reasonably practicable or unduly costly for the Board to retain custody of the fence, partition, structure, object, vehicle, material, article, thing or debris, the Board may cause the fence, partition, structure, object, vehicle, material, article, thing or debris (called in this section the removed material) — ( d ) to be sold (by public auction or otherwise) at once and the proceeds of sale to be paid into the funds of the Board; or ( e ) to be destroyed or otherwise disposed of at such time and in such manner as the Board thinks fit. [Act 42 of 2022 wef 01/11/2024] [Act 38 of 2024 wef 01/03/2025] (9) If a person who appears, to the satisfaction of the Board, to be the owner of any removed material and not to be a person in default with complying with the relevant notice in subsection (2), claims — ( a ) after that removed material has been sold, destroyed or disposed of under subsection (8); but ( b ) before the end of one year starting the date the removed material was removed under subsection (5) or (6A), the Board may compensate, out of the funds of the Board, the person for the loss of the removed material, less reasonable costs and expenses incurred by the Board in storing and selling, destroying or disposing of the removed material. [Act 42 of 2022 wef 01/11/2024] [Act 38 of 2024 wef 01/03/2025] (10) Subject to any order to the contrary by the Magistrate’s Court under the Criminal Procedure Code 2010, any removed material deemed forfeited under this section may be disposed of by the Board in any manner that the Board thinks fit. [Act 42 of 2022 wef 01/11/2024] (11) To avoid doubt — ( a ) this section does not prohibit the Board from carrying out any works specified in any notice under subsection (2) at the request of a person who has been served with the notice upon an undertaking by that person to pay the costs and expenses in executing the works; and ( b ) any measures taken or work executed under subsection (5) or (6A) by an authorised officer does not affect any proceedings that may be taken against a person for an offence under subsection (4). [Act 42 of 2022 wef 01/11/2024] [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s24A
chapter: PART 4 - DRAINAGE
section: 24A
title: Trees and plants encroaching into drainage reserve
content:
24A. —(1) Where the Board is satisfied that any tree or plant (whether or not dead or dying) on any premises adjoining a drainage reserve or any part of a drainage reserve is likely, by falling or otherwise — ( a ) to cause any obstruction to the flow of any storm water drainage system or the maintenance of any drain in the drainage reserve; or ( b ) to hinder the efficient operation of any storm water drainage system or drain in the drainage reserve, the Board may serve a notice requiring the occupier of the premises to take any measures (including cutting the tree or plant or any part of it) that the Board thinks fit within the time specified in the notice. (2) Any person on whom a notice mentioned in subsection (1) is served who, without reasonable excuse, fails to comply with the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000. (3) Where the person on whom the notice mentioned in subsection (1) is served fails to comply with the notice, an authorised officer may, at all reasonable hours in the day or night, or at any other time that may be agreed with the owner or occupier of the premises to which the notice relates, enter the premises and take such measures and execute such work as may be necessary to secure compliance with the notice. (4) Any expenses reasonably incurred by the Board under subsection (3) may be recovered from the person who failed to comply with the notice served on the person under subsection (1), and section 48 and, if that person is the owner of the premises, section 50 apply in respect of those expenses. (5) To avoid doubt — ( a ) this section does not prohibit the Board from carrying out any works specified in any notice under subsection (1) at the request of a person who has been served with the notice upon an undertaking by that person to pay the costs and expenses in executing the works; and ( b ) any measures taken or work executed under subsection (3) by an authorised officer does not affect any proceedings that may be taken against a person for an offence under subsection (2). [Act 42 of 2022 wef 01/11/2024]


document_id: sda-1999
provision_ref: s25
chapter: PART 4 - DRAINAGE
section: 25
title: Premises without proper drainage
content:
25. If it appears to the Board that any premises are without proper drainage, it may by written notice require the owner or occupier of the premises to remedy the defect within the time specified in the notice.


document_id: sda-1999
provision_ref: s26
chapter: PART 4 - DRAINAGE
section: 26
title: Works affecting stormwater drainage system, etc.
content:
26. —(1) A person must not carry out or cause to be carried out — ( a ) any works which affect or are likely to affect any stormwater drainage system, drain, drainage reserve or reservoir, directly or indirectly; or [Act 38 of 2024 wef 01/03/2025] ( b ) any works that could lead to the discharge of silt directly or indirectly into any stormwater drainage system, drain, drainage reserve or reservoir, [Act 38 of 2024 wef 01/03/2025] without obtaining, in respect of those works, a clearance certificate or the approval of the Board under section 33. [10/2012] [Act 38 of 2024 wef 01/03/2025] (1A) A person must not carry out or cause to be carried out — ( a ) any activity (not being works) which affects or is likely to affect any stormwater drainage system, drain or drainage reserve, directly or indirectly; or ( b ) any activity (not being works) that could lead to the discharge of silt directly or indirectly into any stormwater drainage system, drain, drainage reserve or reservoir. [Act 38 of 2024 wef 01/03/2025] (2) Every person given a clearance certificate or approval by the Board to carry out any works under subsection (1) must — ( a ) notify the Board in writing before the commencement of the works; ( b ) provide adequate silt control measures in accordance with any standards or guidelines issued by the Board before the commencement and for the duration of the works; and ( c ) comply with the conditions of the clearance certificate or approval, if any. [10/2012] (3) The Board may prescribe standards and limits in respect of any discharge of silt into any stormwater drainage system, drain, drainage reserve or reservoir. [10/2012] [Act 38 of 2024 wef 01/03/2025] (4) Where any works are or have been carried out in contravention of subsection (1) or (2), or as a result of which silt is discharged which exceeds the standards or limits prescribed under subsection (3), the Board may do all or any of the following: ( a ) by written notice require the person who carried out or caused to be carried out the works, or the owner or occupier of any premises in respect of which the works were carried out, to do one or more of the following: (i) to immediately cease the carrying out of those works, either indefinitely or for such period as the Board may specify; (ii) to carry out any works that the Board may think necessary to restore the stormwater drainage system, drain, drainage reserve or reservoir to its original condition or to protect the stormwater drainage system, drain, drainage reserve or reservoir, within the time specified in the notice; [Act 38 of 2024 wef 01/03/2025] (iii) to take any measures that the Board may think necessary to comply with subsection (2)( b ) or ( c ) or adhere to the standards or limits prescribed under subsection (3); ( b ) revoke the clearance certificate or approval given, or suspend the clearance certificate or approval for such period as the Board considers reasonable. [10/2012] (4A) Where any activity is or has been carried out in contravention of subsection (1A), or as a result of which silt is discharged which exceeds the standards or limits prescribed under subsection (3), the Board may by written notice require the person who carried out or caused to be carried out the activity, or the owner or occupier of any premises where the activity was carried out, to do one or more of the following: ( a ) to immediately cease the carrying out of the activity, either indefinitely or for such period as the Board may specify; ( b ) to carry out any works that the Board thinks necessary to restore the stormwater drainage system, drain, drainage reserve or reservoir to its original condition or to protect the stormwater drainage system, drain, drainage reserve or reservoir, within the time specified in the notice; ( c ) to take any measures that the Board thinks necessary to adhere to the standards or limits prescribed under subsection (3). [Act 38 of 2024 wef 01/03/2025] (5) Any person who — ( a ) contravenes subsection (1), (1A) or (2); ( b ) without reasonable excuse, fails to comply with a notice of the Board under subsection (4)( a ) or (4A); or ( c ) carries out any works after the clearance certificate or approval relating to those works has been revoked or during the period that the clearance certificate or approval is suspended under subsection (4)( b ), shall be guilty of an offence and shall be liable — ( d ) on the first conviction to a fine not exceeding $50,000; and ( e ) on a second or subsequent conviction to a fine not exceeding $100,000. [Act 38 of 2024 wef 01/03/2025] (6) Where the person on whom the notice is served under subsection (4)( a ) or (4A) fails to comply with the notice, an authorised officer may, at all reasonable hours in the day or night, or at such other time as may be agreed with the owner or occupier of the premises to which the notice relates, enter the premises and take such measures and execute such work as may be necessary to secure compliance with the notice but without affecting any proceedings that may be taken against that person under subsection (5). [10/2012] [Act 38 of 2024 wef 01/03/2025] (7) Any expenses reasonably incurred by the Board under subsection (6) may be recovered from the person who failed to comply with the notice served on the person under subsection (4)( a ) or (4A), and section 48 and, if that person is the owner of the premises, section 50 applies in respect of those expenses. [10/2012] [Act 38 of 2024 wef 01/03/2025] (7A) Where the Board is satisfied that it is immediately necessary to take any measure or carry out any works — ( a ) to stop the works or activity carried out in contravention of subsection (1), (1A) or (2); ( b ) to restore the stormwater drainage system, drain, drainage reserve or reservoir to its original condition or to protect the stormwater drainage system, drain, drainage reserve or reservoir; or ( c ) without affecting paragraph ( a ) or ( b ), to prevent any silt resulting from any works or activity mentioned in subsection (1) or (1A) from discharging directly or indirectly into any stormwater drainage system, drain, drainage reserve or reservoir, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out the measures or works. [Act 38 of 2024 wef 01/03/2025] (7B) The Board may, as it thinks just — ( a ) recover the costs and expenses reasonably and necessarily incurred in carrying out the measures or works under subsection (7A) from any of the persons mentioned in subsection (4)( a ) or (4A), as the case may be; or ( b ) apportion such costs and expenses among all or any of the persons mentioned in subsection (4)( a ) or (4A) (as the case may be) and recover the sums apportioned from those persons. [Act 38 of 2024 wef 01/03/2025] (8) Nothing in this section is to be construed as prohibiting the Board from carrying out any works specified in any notice under subsection (4)( a ) or (4A) at the request of a person who has been served with the notice upon an undertaking by that person to pay the costs and expenses in executing the works. [10/2012] [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s27
chapter: PART 4 - DRAINAGE
section: 27
title: Construction and maintenance of private drains
content:
27. —(1) The Board may authorise any person to construct any drain through, across or under any private property or to alter, repair or otherwise deal with the drain as the Board thinks fit. (2) Any authorisation given under subsection (1) may be subject to any conditions that the Board thinks fit. (3) Before authorising any person to construct any drain under subsection (1), the Board must serve a notice on the owner and occupier of the premises — ( a ) describing the nature of the works to be carried out; and ( b ) stating that if no objection is received within 28 days from the date of service of the notice, the works will commence on the date specified in the notice. (4) A person served with a notice under subsection (3) must submit any objections to the Board within the prescribed time and the Board may allow or disallow the objections or allow the objections in part.


document_id: sda-1999
provision_ref: s28
chapter: PART 4 - DRAINAGE
section: 28
title: Areas not provided with effectual drainage
content:
28. —(1) If it appears to the Board that any area is not provided with effectual drainage, the Board may cause to be executed any drainage works that it considers necessary to provide for the desired drainage of the area. (2) The Board may, as it thinks just, apportion the costs and expenses of such drainage works among the owners of the premises in such area and recover the sums apportioned from the owners.


document_id: sda-1999
provision_ref: s29
chapter: PART 4 - DRAINAGE
section: 29
title: Vesting of drainage reserves in Government
content:
29. —(1) The Board may by an instrument in the form approved by the Registrar of Titles or the Registrar of Deeds (as the case may be) declare that a drainage reserve that is not within State land and described in the instrument vests in the Government. [Act 42 of 2022 wef 01/11/2024] (2) Any plan prepared by the Board for the purposes of subsection (1) must comply with the requirements of the Land Titles Act 1993 in respect of registered land and of the Registration of Deeds Act 1988 in respect of other land and must show on the plan the drainage reserve which will vest in the Government. (3) Any declaration made by the Board under subsection (1) must be published in the Gazette . (4) Where any drainage reserve that is to be vested in the Government under this section consists of premises included in separate lots already set aside as part of the drainage reserve, the declaration must be registered against those lots under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land. (5) Where any drainage reserve that is to be vested in the Government under this section consists of premises included in an existing lot or lots, those premises forming the drainage reserve must be excised from the existing lot or lots and the declaration must be registered in respect of the excised portions under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land. (6) Upon the registration of the declaration made under subsection (1), the premises forming the drainage reserve vest in the Government free from all encumbrances. (7) Where the premises are held under a statutory land grant, such vesting under this section is not to be deemed to create a subdivision within the meaning of the State Lands Act 1920. (8) No compensation is payable for any premises that are vested in the Government under this section. (9) When any drainage reserve is vested in the Government under this section, the Board may take possession of the drainage reserve and proceed to demolish and remove any building or portion of any building forming part of the drainage reserve.


document_id: sda-1999
provision_ref: s30
chapter: PART 4 - DRAINAGE
section: 30
title: Damage caused to stormwater drainage system, etc.
content:
30. —(1) A person must not cause any damage to any stormwater drainage system or drain. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable — ( a ) on the first conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 months or to both; and ( b ) on a second or subsequent conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 3 months or to both. (3) Where a person has caused any damage to any stormwater drainage system or drain in contravention of subsection (1), the Board may, by written notice, require the person to carry out any works to restore the stormwater drainage system or drain to its original condition within the time specified in the notice. (4) Where the Board is satisfied that it is immediately necessary to restore the stormwater drainage system or drain to its original condition, any authorised officer may enter upon any premises pursuant to section 43(2) and carry out or cause to be carried out any alterations, repairs, works, acts or things that are necessary for that purpose. (5) Any expenses reasonably and necessarily incurred in carrying out the works under subsection (4) may be recovered from the person who contravened subsection (1). [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s31
chapter: PART 5 - PROTECTION OF WATER RESOURCES
section: 31
title: Prohibition on extraction of water
content:
31. —(1) A person must not, without the approval of the Board, construct any works for taking or intercepting water from any place or sea, within the territorial limits of Singapore. (2) An application for approval to construct any works for taking or intercepting water from any such place or sea must be made in such form as the Board may require. (3) In considering an application made under this section, the Board may require the applicant to provide such particulars and plans for the proposed works as the Board thinks fit. (4) In granting any approval under this section, the Board may impose any conditions that it thinks fit. (5) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 3 months. (6) This section does not apply to the lands, buildings and installations of the Board.


document_id: sda-1999
provision_ref: s32
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 32
title: Codes of practice and specifications
content:
32. —(1) The Board may issue or approve and from time to time review — ( a ) specifications for sewerage works, sewerage systems, earth retaining structures, sanitary facilities, sanitary appliances, drains, drainage works, silt control measures, stormwater drainage systems, flood protection measures, and works which are likely to affect any sewerage system, earth retaining structure, stormwater drainage system or flood protection measure; and [Act 38 of 2024 wef 01/03/2025] ( b ) codes of practice for professionals engaged in the design and construction of any of the matters referred to in paragraph ( a ). [10/2012] (2) If any provision in any code of practice or specifications issued or approved by the Board under subsection (1) is inconsistent with any regulation made under this Act, the provision, to the extent of the inconsistency — ( a ) has effect subject to the regulation; or ( b ) where appropriate having regard to the regulation, does not have effect. (3) [ Deleted by Act 38 of 2024 wef 01/03/2025 ]


document_id: sda-1999
provision_ref: s32A
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 32A
title: Incorporation by reference
content:
32A. —(1) The regulations made under section 74 may apply, adopt or incorporate by reference — ( a ) wholly or partially; ( b ) with or without any addition, omission or substitution; or ( c ) specifically or by reference, any code of practice, standard, requirement, specification or other document that relates to any subject matter of any regulations made under section 74 (called in this section the material), as in force or published at a particular time or as in force or published from time to time. (2) The material mentioned in subsection (1) may be material issued by the Board, or material issued by any standards setting organisation, or other organisation or person. (3) Any material applied, adopted or incorporated in the regulations by reference under subsection (1) is to be treated for all purposes as forming part of the regulations. (4) Unless otherwise provided in the regulations, where the material is applied, adopted or incorporated by reference as in force or published from time to time, every amendment to the material that is made by the organisation or person originating the material is to be treated as being a part of those regulations. (5) Where any material is applied, adopted or incorporated by reference in any provision of any regulations, the Board must give notice in the Gazette stating — ( a ) that the material is incorporated in the regulations, and the date on which the relevant provision in the regulations was made; ( b ) that the material is available for inspection, free of charge, and the place at which the material may be inspected; ( c ) that copies of the material can be purchased, and the place where the copies can be purchased; and ( d ) if copies of the material are available in other ways, the details of where or how the material can be accessed or obtained. (6) In addition, the Board must cause a copy of every material applied, adopted or incorporated in the regulations by reference under subsection (1), to be made available for inspection by members of the public without charge at any of its offices during normal office hours. (7) To avoid doubt, any part of the material that is not applied, adopted or incorporated by reference under subsection (1) has no legislative effect. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s32B
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 32B
title: Advisory guidelines
content:
32B. —(1) The Board may issue advisory guidelines for the purposes of providing practical guidance or certainty in respect of any one or more requirements imposed by or under this Act. (2) The advisory guidelines may — ( a ) be of general or specific application; or ( b ) specify that different provisions of the advisory guidelines apply to different circumstances, or are applicable to different persons or classes of persons. (3) The Board may amend or revoke the whole or part of any advisory guidelines issued under subsection (1). (4) Advisory guidelines issued or amended under this section do not have any legislative effect. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s33
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 33
title: Certificates or approval required for works
content:
33. —(1) Every application for a clearance certificate or for the approval of the Board for the purposes of section 11, 14, 23, 24 or 26 must be made in such form and manner as the Board may require. (2) There is payable for the processing of every application mentioned in subsection (1) such fees as may be prescribed. (3) Every applicant for a clearance certificate or the approval of the Board must submit plans of the works to which the application relates in such form and manner as the Board may require to such filing authority as the Board may designate. (4) The Board may require the plans mentioned in subsection (3) — ( a ) to be made by any of the following persons as the Board may decide: (i) a qualified person whose qualifications the Board considers are appropriate to the works to which the application relates; (ii) a licensed plumber; and ( b ) to show such details or specifications as the Board may determine. [11/2018] (5) Upon receipt of an application mentioned in subsection (1), the Board may — ( a ) where it has determined that a clearance certificate is required in respect of the works to which the application relates, issue or refuse to issue a clearance certificate in respect of those works; or ( b ) where it has determined that a clearance certificate is not required in respect of any particular works or class of works, grant or refuse to grant its approval in respect of those works. (6) The Board may, before issuing a clearance certificate or granting its approval under subsection (5), give a direction in writing to the applicant to comply, within the time specified in the direction, with any requirements that it may specify for the purposes of this Act. (7) In issuing a clearance certificate or granting its approval under subsection (5), the Board may impose any conditions that it thinks fit, including — ( a ) a condition that only sanitary appliances, pipes and fittings of a type approved by the Board must be used; ( b ) the transfer of ownership to the Government, or the transfer of control, supervision or maintenance to the Board, of any drain or sewer constructed or installed under the clearance certificate or approval, and any other structure, appurtenance or apparatus that is constructed or installed in connection with the drain or sewer; and ( c ) the provision to the Board, whether by assignment or otherwise — (i) of any warranty against defects that become apparent within the period specified in the condition, in the drain or sewer; and (ii) of any undertaking to make good any such defects at the costs and expenses of the person providing the warranty. [Act 38 of 2024 wef 01/03/2025] (7A) A condition mentioned in subsection (7) may impose an obligation on or otherwise apply to a person other than the applicant, but the Board must serve a written notice of the condition on the person. [Act 38 of 2024 wef 01/03/2025] (7B) Where a person contravenes a condition mentioned in subsection (7), the Board may — ( a ) serve on the person a written notice to take any measures that the Board thinks necessary to comply with the condition or otherwise rectify the contravention; or ( b ) without affecting paragraph ( a ), serve on any of the following persons a written notice directing the person to make good any defects in the drain or sewer that would have been covered by any warranty or undertaking mentioned in subsection (7)( c ): (i) any person who constructed the drain or sewer; (ii) any person who caused the construction of the drain or sewer. [Act 38 of 2024 wef 01/03/2025] (7C) All costs and expenses incurred by a person in complying with a written notice mentioned in subsection (7B) must be borne by the person. [Act 38 of 2024 wef 01/03/2025] (7D) Any person who, without reasonable excuse, fails to comply with a written notice served on the person under subsection (7B) shall be guilty of an offence. [Act 38 of 2024 wef 01/03/2025] (7E) Where a person on whom a written notice mentioned in subsection (7B) has been served fails to comply with the notice, an authorised officer may, at all reasonable hours in the day or night, or at any other time that may be agreed with the owner or occupier of the premises at which the drain or sewer is located, enter the premises and execute any works and take any measures needed to secure compliance with the written notice but without affecting any proceedings that may be taken against that person under subsection (7D). [Act 38 of 2024 wef 01/03/2025] (7F) Any expenses reasonably incurred by the Board under subsection (7E) may be recovered from the person who failed to comply with the notice served on the person under subsection (7B), and section 48 and, if that person is the owner of the premises, section 50 applies in respect of those expenses. [Act 38 of 2024 wef 01/03/2025] (7G) Nothing in this section prohibits the Board from making good any defects in the drain or sewer that would have been covered by any warranty or undertaking mentioned in subsection (7)( c ), at the request of the person on whom the written notice was served, upon the person’s undertaking to pay the Board’s costs and expenses of making good the defects. [Act 38 of 2024 wef 01/03/2025] (7H) Nothing in subsection (7G) imposes on the Board, directly or indirectly, any form of duty or liability enforceable by proceedings before any court to make good the defects mentioned in that subsection. [Act 38 of 2024 wef 01/03/2025] (8) Where any works in respect of which a clearance certificate has been issued under subsection (5), have been carried out, the Board may by written notice — ( a ) require the qualified person that made the plans for the works to apply to the Board for a compliance certificate within the period and in the form and manner specified in the notice; and ( b ) if the qualified person fails to do so, require the person for whom the works were carried out to apply to the Board for the compliance certificate within the period and in the form and manner specified in the notice. [Act 38 of 2024 wef 01/03/2025] (8A) To avoid doubt, the Board may serve more than one written notice under subsection (8) on the same person, so long as the compliance certificate has not been obtained in accordance with any written notice previously served on any person under that subsection. [Act 38 of 2024 wef 01/03/2025] (8B) Any person who fails to comply with a written notice issued to the person under subsection (8) shall be guilty of an offence. [Act 38 of 2024 wef 01/03/2025] (9) If, after considering the report and certificate submitted under section 35(1)( e ) and ( f ), the Board is satisfied that the works have been completed in accordance with the plans submitted under subsection (3) and any conditions or requirements imposed by the Board under subsection (7) or (10), it may issue the compliance certificate subject to any conditions that it thinks fit. (10) The Board may, before issuing a compliance certificate, give a direction in writing to the applicant to comply, within the time specified in the direction, with any requirements that it may specify for the purposes of this Act.


document_id: sda-1999
provision_ref: s34
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 34
title: Supervision of works by qualified person
content:
34. —(1) A person must not commence or carry out any works for which a clearance certificate is required under this Act except under the supervision of a qualified person whose qualifications are appropriate to the nature of those works. [11/2018] (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $1,000 for every day or part of a day during which the offence continues after conviction.


document_id: sda-1999
provision_ref: s35
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 35
title: Duties of qualified person
content:
35. —(1) Every qualified person appointed to supervise any works for the purposes of section 34 must — ( a ) take all reasonable steps and exercise due diligence in supervising and inspecting the works to ensure that those works are carried out in accordance with this Act, with the plans submitted under section 33(3) and with any condition imposed by the Board under that section; ( b ) notify the Board of any contravention of the provisions of this Act pertaining to the works; ( c ) keep and maintain at the premises on which works are carried out such documents, books and records as may be prescribed; ( d ) carry out such inspection of the works as the Board may require; ( e ) submit to the Board at the prescribed times such reports and certificates as may be prescribed; and ( f ) on completion of the inspection mentioned in paragraph ( d ), submit to the Board a certificate containing such particulars as the Board may require. [8/2001] (2) Any qualified person who contravenes any of the requirements of subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction. (3) In any prosecution against a person for an offence under subsection (1)( b ), it is a defence for the person to prove to the satisfaction of the court that the person could not reasonably have discovered the contravention referred to in the charge. (4) Any qualified person who — ( a ) being required by this Act to make or produce to the Board any plan, declaration, certificate, report, record, notice or other document; or ( b ) for the purpose of obtaining any certificate or approval from the Board under this Act or of establishing any fact relevant to the administration of this Act, makes or produces any plan, declaration, certificate, report, record, notice or other document which — ( c ) is false in a material particular; ( d ) has not been made by the person by whom it purports to have been made; or ( e ) has been in any way altered or tampered with, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both. [8/2001] (5) If any qualified person appointed for the purposes of section 34 becomes unwilling or unable, whether by reason of the termination of his or her appointment or for any other reason, to carry out his or her duties under the Building Control Act 1989 or this Act, he or she must, within 14 days of ceasing to carry out his or her duties, notify the Board of the fact.


document_id: sda-1999
provision_ref: s36
chapter: PART 6 - REGISTRATION, CODES OF PRACTICE AND
section: 36
title: Directions to qualified persons
content:
36. —(1) Where the Board is of the opinion that a qualified person has contravened, or is likely to have contravened, any requirement imposed by or under this Act, the Board may give a direction, verbally or in writing, to any person specified in subsection (2), and the person must comply with the direction. [11/2018] (2) The persons specified for the purposes of subsection (1) are — ( a ) the qualified person; ( b ) if the Board is of the opinion that the qualified person is incapable of carrying out any requirement specified in the Board’s direction, another qualified person; ( c ) where the contravention or likely contravention relates to any stormwater drainage system, drain, flood protection measure, sewerage system or sanitary facilities at any premises — the owner or occupier of the premises; [Act 38 of 2024 wef 01/03/2025] ( ca ) where the contravention or likely contravention relates to any stormwater drainage system, drain, sewerage system or sanitary facilities or any part thereof at any premises that — (i) is connected to any other premises; and (ii) serves the drainage or sewerage needs of the other premises, the owner or occupier of the other premises; [Act 38 of 2024 wef 01/03/2025] ( cb ) where the contravention or likely contravention relates to any drainage reserve — the owner or occupier of the premises of which the drainage reserve forms a part; or [Act 38 of 2024 wef 01/03/2025] ( d ) any person authorised to construct, alter or demolish the stormwater drainage system, drain, sewerage system or sanitary facilities, or authorised to carry out works in the drainage reserve or at the reservoir. [11/2018] [Act 38 of 2024 wef 01/03/2025] (3) A direction given under subsection (1) — ( a ) may require the person specified in subsection (2) to do, or to refrain from doing, such things as are specified in the direction or are of a description as specified in the direction; ( b ) is to take effect at such time, being the earliest practicable time, as is determined by or under that direction; and ( c ) may be revoked at any time by the Board. [11/2018] (4) The Board is not liable for any cost or expense incurred by any person specified in subsection (2) in complying with any direction given by the Board under this section. [11/2018] (5) Where a qualified person receives a direction from the Board under this section, the qualified person must notify the owner or occupier specified in subsection (2)( c ) of the direction. [11/2018] (6) Any person to whom a direction is given under this section who fails to comply with the direction shall be guilty of an offence. [11/2018] 37. [ Repealed by Act 9 of 2002 ]


document_id: sda-1999
provision_ref: s38
chapter: PART 7 - ENFORCEMENT
section: 38
title: Power to demand names and addresses
content:
38. —(1) Any police officer, authorised officer or such other person as may be authorised by the Board for the purposes of this section (called in this section an authorised person) who reasonably believes that any person has committed an offence under this Act may require that person to provide evidence of his or her identity, and the person must then provide any evidence of his or her identity that the police officer, authorised officer or authorised person (as the case may be) may require. [10/2012] (2) Any police officer, authorised officer or authorised person may require any owner or occupier of any premises to provide the owner’s or occupier’s name and address and any other proof of identity or particulars that the police officer, authorised officer or authorised person may require for the purposes of this Act. [10/2012] (3) Any person who, upon being required by any police officer, authorised officer or authorised person to give the person’s name and address or provide any particulars under subsection (1) or (2), refuses to do so or wilfully mis‑states the person’s name and address or gives false particulars shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000. [10/2012]


document_id: sda-1999
provision_ref: s39
chapter: PART 7 - ENFORCEMENT
section: 39
title: Powers of Board to examine and secure attendance
content:
39. —(1) Any authorised officer may — ( a ) examine orally any person who appears to be acquainted with the facts and circumstances of matters under this Act — (i) whether before or after that person or anyone else is charged with an offence in connection with the matter; and (ii) whether or not that person is to be called as a witness in any inquiry, trial, or other proceeding in connection with the matter; ( b ) require any person to provide any information or produce any document or footage recorded by any video surveillance system in the possession of that person in connection with the matter, and may, without payment, inspect, keep, copy or make extracts from the document or footage; and [Act 38 of 2024 wef 01/03/2025] ( c ) require by written order the attendance before the authorised officer of any person, being within the limits of Singapore, who, from information given or otherwise, appears to be acquainted with the facts and circumstances of matters under this Act and that person must attend as so required. [10/2012] (2) Any person examined under this section is bound to state truly what he or she knows of the facts and circumstances concerning matters under this Act, except that he or she need not say anything that might expose him or her to a criminal charge, penalty or forfeiture. [10/2012] (3) A statement made by any person examined under this section must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) after correction (if necessary) be signed by the person. [10/2012] (4) If any person fails to attend as required by an order under subsection (1)( c ), the Board may report the failure to a Magistrate who may then issue a warrant to secure the attendance of that person as required by the order.


document_id: sda-1999
provision_ref: s40
chapter: PART 7 - ENFORCEMENT
section: 40
title: Powers of arrest
content:
40. —(1) The Board, an authorised officer or a police officer may arrest any person, whom the Board or officer has reason to believe has committed an offence under this Act, if the name and address of the person are unknown to the Board or officer and — ( a ) the person declines to give his or her name and address; or ( b ) there is reason to doubt the accuracy of the name and address, if given. (2) A person arrested under this section may be detained until his or her name and address are correctly ascertained. (3) A person so arrested must not be detained longer than is necessary for bringing the person before a court.


document_id: sda-1999
provision_ref: s41
chapter: PART 7 - ENFORCEMENT
section: 41
title: Default in compliance with notice
content:
41. —(1) Where a person on whom a notice under section 4(6) or (7), 6, 10, 11, 12, 14, 15, 20, 22A, 22B, 23, 24, 25 or 30 is served fails to comply with the notice within the time specified in the notice — ( a ) the person shall, unless the person satisfies the court that the person has used all due diligence to comply with the notice, be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000; and ( b ) any authorised officer may enter the premises under section 44 and execute the works specified in the notice. [10/2012] [Act 38 of 2024 wef 01/03/2025] (1A) To avoid doubt, an authorised officer may exercise his or her power under subsection (1)( b ) whether or not any proceedings have been started, or any conviction has been obtained, pursuant to subsection (1)( a ). [Act 27 of 2023 wef 01/01/2024] (2) Any expenses reasonably incurred by the Board under subsection (1)( b ) may be recovered from the person in default and section 48 and, if that person is the owner of the premises, section 50 applies in respect of those expenses. (3) Nothing in this section is to be construed as prohibiting the Board from carrying out any works specified in any such notice at the request of a person who has been served with the notice upon an undertaking by that person to pay the costs and expenses in executing the works.


document_id: sda-1999
provision_ref: s42
chapter: PART 7 - ENFORCEMENT
section: 42
title: Appeal against notice
content:
42. —(1) Where a person is aggrieved by a notice mentioned in section 26(4)( a ), 33(7B) or 41(1) served on the person — ( a ) the person may, within 14 days from the date of service of the notice and in the prescribed form and manner, appeal to the Minister; and ( b ) until after the determination or abandonment of the appeal — (i) no liability to a fine under section 26(5)( b ), 33(7D) or 41(1)( a ) (as the case may be) shall arise except as provided for in this section; or [Act 38 of 2024 wef 01/03/2025] (ii) no proceedings may be taken or work done under the notice. [10/2012] [Act 38 of 2024 wef 01/03/2025] (2) Where an appeal is brought under this section, the Minister may dismiss or allow the appeal unconditionally or subject to any conditions that he or she considers fit, and any decision made by the Minister on the appeal is final. (3) Where an appeal has been brought under this section, and the Minister is of the opinion that — ( a ) the non‑execution of the notice will be injurious or dangerous to the public health; and ( b ) the immediate execution of the notice will not cause any injury to the person against whom the notice was made which cannot be compensated by damages, the Minister may authorise the Board immediately to execute the work. (4) The Board must, if it carries out the work and the appeal is successful, pay the costs and expenses of the work and any damages sustained by the appellant by reason of the work. (5) The Board may, if it carries out the work and the appeal is dismissed or abandoned, recover the costs and expenses of the work from the appellant, and section 48 and, if the appellant is the owner of the premises in respect of which the notice was made, section 50 apply to any sum recoverable from the appellant under this section. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s43
chapter: PART 7 - ENFORCEMENT
section: 43
title: Board may act in cases of emergency
content:
43. —(1) Where the Board considers it necessary in the case of an emergency, the Board may direct the immediate execution of any work or the doing of any act being any work or act authorised under this Act which is in its opinion necessary for the service and safety of the public. [Act 38 of 2024 wef 01/03/2025] (2) Despite anything in section 44, where the Board has reason to believe that any public sewerage system or stormwater drainage system, or any part thereof, is damaged or obstructed, the Board may immediately and without notice enter any premises and carry out, or direct the immediate execution of, any work or the doing of any act to repair the public sewerage system or stormwater drainage system, or the part thereof, or remove the obstruction, which is in the opinion of the Board necessary for the service or safety of the public. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s44
chapter: PART 7 - ENFORCEMENT
section: 44
title: Power of entry
content:
44. —(1) Any authorised officer may, for the purposes of this Act, enter any premises at all reasonable hours in the day or night, or at such other time as may be agreed with the owner or occupier of the premises, with such assistants and workmen as are necessary for the purpose of making any survey, inspection or soil investigation and executing any work authorised by this Act. [10/2012] (2) Unless otherwise provided in this Act, any authorised officer must, before entering any premises under subsection (1), give at least 14 days’ written notice of intention to enter to every owner or occupier of the premises. [12/2015] (3) A notice mentioned in subsection (2) must — ( a ) state the estimated period (if any) during which the Board intends to temporarily occupy or take possession of the premises; ( b ) give a brief description of the works (if any) which are to be carried out in or on the premises; ( c ) describe the area or extent of the land and the subterranean space needed for the carrying out of the works mentioned in paragraph ( b ); and ( d ) state that the owner or occupier of the premises may serve on the Board a claim of compensation for the items of loss, damage or cost set out in the first column of the Schedule to the extent of the loss, damage or cost suffered or incurred by the owner or occupier of the premises. [12/2015] (4) Unless the consent of the occupier has been obtained, a person must not enter any dwelling house in actual occupation under this section without giving 6 hours’ previous notice to the occupier. (5) For the purposes of this section, the Minister may declare that any class of premises is liable to inspection at any time of the day or night, and thereupon any authorised officer may, with such assistants and workmen as are necessary, at any time of the day or night and without notice, enter using such force as may be necessary and search or inspect any premises of the class specified in the declaration. [10/2012] (6) The Board shall not be liable to pay any person any fee, charge or expense on account of such entry to any premises or of anything done in any part of the premises under this Act. [10/2012]


document_id: sda-1999
provision_ref: s44A
chapter: PART 7 - ENFORCEMENT
section: 44A
title: Power to enter and investigate
content:
44A. Despite section 44, if an authorised officer has reasonable grounds to suspect that an offence under this Act has been committed, he or she may, at any time without notice, enter any premises and do all or any of the following for the purpose of investigating the suspected offence under this Act: ( a ) search the premises and take possession of anything found on the premises and reasonably believed to be or to contain dangerous or hazardous substances or to be otherwise connected to the commission of the offence; ( b ) require the production of records, certificates, notices, documents and footage recorded by any video surveillance system, relating or reasonably believed to relate to any dealing in or with dangerous or hazardous substances or the discharge of trade effluent containing dangerous or hazardous substances or to the offence, wherever and by whomever kept, and take and retain extracts or copies thereof; [Act 38 of 2024 wef 01/03/2025] ( c ) take and retain samples of any materials (whether solid, liquid, gaseous or vapour) found for the purpose of analysis; ( d ) take any photographs or video recordings that the authorised officer thinks necessary for the purposes of the investigation; [Act 38 of 2024 wef 01/03/2025] ( e ) require any person whom the authorised officer finds in the premises to produce his or her identity card or other identification papers for inspection for the purpose of the investigation. [10/2012]


document_id: sda-1999
provision_ref: s45
chapter: PART 7 - ENFORCEMENT
section: 45
title: Power to enter on land adjacent to works
content:
45. —(1) Any authorised officer may, with such assistants and workmen as are necessary, enter upon any land, adjoining or being within 100 metres of any works authorised to be executed by this Act — ( a ) for the purpose of depositing upon that land any soil, gravel, sand, lime, brick, stone or other materials; or ( b ) for any other purposes connected with the formation of those works, without making any previous payment, tender or deposit and doing as little damage as may be in the exercise of the powers under this subsection. (2) However, an authorised officer must not enter any land for the purposes specified in subsection (1) unless the Board has given at least 7 days’ written notice of intention to enter to every owner and occupier of the land. [12/2015] (3) A notice mentioned in subsection (2) must — ( a ) state the estimated period (if any) during which the Board intends to temporarily occupy or take possession of the land; ( b ) give a brief description of the works (if any) which are to be carried out in or on the land; ( c ) describe the area or extent of the land and the subterranean space needed for the carrying out of the works mentioned in paragraph ( b ); and ( d ) state that the owner or occupier of the land may serve on the Board a claim of compensation for the items of loss, damage or cost set out in the first column of the Schedule to the extent of the loss, damage or cost suffered or incurred by the owner or occupier of the land. [12/2015]


document_id: sda-1999
provision_ref: s46
chapter: PART 7 - ENFORCEMENT
section: 46
title: Penalty for obstructing Board in its duty
content:
46. Any person who — ( a ) hinders or obstructs the Board, any authorised officer or other person authorised by the Board in the performance or execution of its or his or her duty or of anything which it or he or she is empowered or required to do under this Act; or ( b ) interferes with any work authorised to be done under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 3 months or to both. [10/2012]


document_id: sda-1999
provision_ref: s46A
chapter: PART 7 - ENFORCEMENT
section: 46A
title: Making of false statements, etc.
content:
46A. —(1) Any person who, when giving any information to the Board or making any application under or for the purposes of any provision of this Act, makes any statement which the person knows to be false in a material particular, or who recklessly makes any statement which is false in a material particular, shall be guilty of an offence. [10/2012] (2) Any person who — ( a ) wilfully or fraudulently procures or attempts to procure for the person or for any other person any licence or approval under this Act by making or producing or causing to be made or produced any false or fraudulent representation or declaration either verbally or in writing; or ( b ) knowingly aids or assists anything under paragraph ( a ), shall be guilty of an offence. [10/2012]


document_id: sda-1999
provision_ref: s47
chapter: PART 7 - ENFORCEMENT
section: 47
title: Appeal to Minister against notices, orders, directions, etc.
content:
47. —(1) Any person who is aggrieved by any notice, order, direction, authorisation or declaration by the Board under this Act or, unless otherwise expressly provided, any regulations made under this Act may appeal in writing to the Minister within 14 days from the date of service of the notice, order, direction or authorisation or within 28 days from the date of service of the declaration. (2) Upon any appeal under subsection (1), the execution of the notice or the doing of the thing required to be done must be stayed. (3) The Minister may confirm, vary or rescind the notice, order, direction, authorisation or declaration or direct that the thing must be proceeded with, varied or abandoned (as the case may be), or make any order which the Board is competent to make under this Act and the decision of the Minister is final. (4) This section does not apply to — ( a ) a notice or declaration under section 9, 22 or 52(1)( b ); [Act 38 of 2024 wef 01/03/2025] ( b ) an authorisation under section 27; ( c ) an order under section 17 or 39(1)( c ); or [Act 38 of 2024 wef 01/03/2025] ( d ) a notice under section 4, 6, 10, 11, 12, 14, 15, 20, 21, 23, 24, 25, 26, 30, 33(7B), 44, 45 or 50(3). [10/2012; 12/2015] [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s47AA
chapter: PART 7A - COMPENSATION FOR TEMPORARY OCCUPATION OF
section: 47AA
title: Application of this Part
content:
47AA. This Part does not apply if the temporary possession of premises taken under section 44 is necessitated on account of the failure of an owner or occupier to comply with a notice mentioned in section 26, 33 or 41. [Act 38 of 2024 wef 01/03/2025]


document_id: sda-1999
provision_ref: s47A
chapter: PART 7A - COMPENSATION FOR TEMPORARY OCCUPATION OF
section: 47A
title: Compensation for temporary occupation of premises
content:
47A. —(1) Subject to sections 47B and 47C, every owner and occupier of premises of which temporary possession is taken under section 4, 21, 44 or 45 is entitled to claim compensation for the items of loss, damage or cost set out in the first column of the Schedule to the extent of the loss, damage or cost suffered or incurred by the owner or occupier, as the case may be. [12/2015] (2) A claim for compensation for an item of loss, damage or cost set out in the first column of the Schedule is to be assessed by the Board — ( a ) on the basis of the matters specified opposite in the second column of the Schedule; and ( b ) by not taking into consideration any of the matters specified in subsection (3). [12/2015] (3) No account is to be taken of the following in the assessment of any claim for compensation by any owner or occupier of premises of which temporary possession is taken under section 4, 21, 44 or 45: ( a ) the financial loss resulting from the interruption of or interference with any trade or business carried on any premises; ( b ) any increase or decrease in the value of the premises to which the compensation relates which is attributable to the purpose for which the premises are occupied and used; ( c ) any building, object or structure within those premises which was erected and maintained in contravention of any written law in force on the date of the notice under section 44(2) or 45(2) (as the case may be) relating to those premises; ( d ) any building or part of a building within those premises which has been constructed or modified or on which building works have been carried out so as to amount to a contravention of the Building Control Act 1989 within the meaning of that Act. [12/2015] (4) On receiving a claim for compensation from any owner or occupier of premises of which temporary possession is taken under section 4, 21, 44 or 45, the Board must inquire into that claim and must, as soon as is possible, pay to the owner or occupier (as the case may be) compensation for such loss, damage or cost arising from the exercise of the powers under that section as is determined in accordance with this section. [12/2015] (5) To avoid doubt, nothing in this section prevents the Board from restoring premises of which temporary possession is taken under section 4, 21, 44 or 45 to the reasonable satisfaction of the owner or occupier of the premises before returning those premises to the owner or occupier, in lieu of compensation for any item of loss, damage or cost set out in the first column of the Schedule. [12/2015]


document_id: sda-1999
provision_ref: s47B
chapter: PART 7A - COMPENSATION FOR TEMPORARY OCCUPATION OF
section: 47B
title: Time for, and manner of, claiming for compensation
content:
47B. —(1) Every claim for compensation under this Part must be in writing. [12/2015] (2) Subject to subsection (4), if a claim for compensation for an item of loss, damage or cost set out in the first column of the Schedule is not served on the Board before the expiry of the relevant period specified in subsection (3) for that item, the right to claim compensation for that item is barred and any late claim may be disregarded. [12/2015] (3) The period within which a claim for compensation for an item of loss, damage or cost set out in the first column of the Schedule must be served on the Board is as follows: ( a ) for a claim for loss due to displacement of any person in lawful occupation of the premises on the date of the notice under section 44(2) or 45(2) — 2 years starting from the date of that notice; ( b ) for a claim for structural damage to any building resulting from the occupation and use of the premises under section 4, 21, 44 or 45 — 6 years starting from the date those premises are returned; ( c ) for a claim for other damage to any premises — 6 years starting from the date those premises are returned; ( d ) for a claim for removal of any object or structure which was erected and maintained without the contravention of any written law — one year from the date of removal, or the date of reinstatement or replacement, whichever is applicable. [12/2015] (4) The Board may extend the period referred to in subsection (3) within which a claim must be served upon it if an application for the extension is made to the Board, either before or after the expiry of that period, and the Board considers — ( a ) that the delay in serving the claim was occasioned by mistake of fact or mistake of any matter of law (other than this Act) or by any other reasonable cause; or ( b ) that the Board is not materially prejudiced by the delay. [12/2015] (5) An extension may be granted by the Board under subsection (4) with or without conditions, and for such period as the Board thinks fit, but in no case exceeding 6 years from the time when the right to compensation first arose. [12/2015]


document_id: sda-1999
provision_ref: s47C
chapter: PART 7A - COMPENSATION FOR TEMPORARY OCCUPATION OF
section: 47C
title: Disqualification as to certain compensation
content:
47C. If an owner of premises of which temporary possession is or has been taken in accordance with section 4, 21, 44 or 45 gives to the Board any notice under section 47E(1) in relation to those premises within the claim period referred to in section 47F(2)( d ), the owner is entitled to claim only for loss due to displacement of any person in lawful occupation of the premises on the date of the notice under section 44(2) or 45(2) (as the case may be) and no other item in the Schedule. [12/2015]


document_id: sda-1999
provision_ref: s47D
chapter: PART 7A - COMPENSATION FOR TEMPORARY OCCUPATION OF
section: 47D
title: Bar to other proceedings
content:
47D. Except as provided in this Part, no action, claim or other proceeding shall lie against the Board, or any authorised officer — ( a ) to restrain the doing of anything which is authorised by or under section 4, 21, 44 or 45, or to compel the doing of anything which may be omitted to be done under section 4, 21, 44 or 45; or ( b ) to recover damages, compensation or costs for — (i) damage or disturbance to or loss of or in the value of any land, chattel, trade or business; (ii) personal disturbance or inconvenience; (iii) extinguishment, modification or restriction of rights; or (iv) effecting or complying with any requirement or condition imposed by the Board or authorised officer, which is authorised by or under section 4, 21, 44 or 45 or arises from any act or omission so authorised. [12/2015]


document_id: sda-1999
provision_ref: s47E
chapter: PART 7A - COMPENSATION FOR TEMPORARY OCCUPATION OF
section: 47E
title:
Owners who suffer substantial impairment in rights in land may require their premises to be acquired

content:
47E. —(1) The owner of any premises of which temporary possession is or has been taken in accordance with section 4, 21, 44 or 45 may, by written notice given to the Board, request the Government to acquire under the Land Acquisition Act 1966 — ( a ) the premises; and ( b ) any other premises (if any) of the owner related to the premises in paragraph ( a ), if the owner considers that the owner suffers substantial impairment of the owner’s rights in the premises in paragraphs ( a ) and ( b ) because of the taking of that temporary possession. [12/2015] (2) If there is more than one owner of the premises concerned, the notice under this section must be given by all the owners. [12/2015] (3) Any notice under this section is irrevocable once given to the Board. [12/2015] (4) For the purposes of this section and section 47F, premises (called A premises) are related to other premises temporary possession of which is or has been taken in accordance with section 4, 21, 44 or 45 (in this section and section 47F called temporarily occupied premises) if the A premises are the remainder of a parcel of land part of which are the temporarily occupied premises. [12/2015] (5) In this section and section 47F — “owner”, in relation to any premises, means — ( a ) a person who has the fee simple estate in the premises; ( b ) a person who is the grantee or lessee under a State title for the premises; ( c ) a person who has become entitled to exercise a power of sale of the premises; or ( d ) a person in occupation of the premises under a tenancy the term of which exceeds 7 years; “parcel of land” means the whole area of land that — ( a ) is the subject of a separate certificate of title registered under the Land Titles Act 1993; or ( b ) is a lot in a lawful division of land and capable of being separately held by any owner, and where a single building is erected on 2 or more such adjoining lands or lots referred to in paragraph ( a ) or ( b ), includes the area comprised in those lands or lots, as the case may be. [12/2015]


