﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Estate Duty Act amendments</title><link>https://sso.agc.gov.sg/Act/EDA1929/Historical/19990101?DocDate=20001122&amp;ValidDate=19990101&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr6-</link><title>Estate Duty Act 1929 - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr33-</link><title>Estate Duty Act 1929 - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr47-</link><title>Estate Duty Act 1929 - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr55-</link><title>Estate Duty Act 1929 - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr56-</link><title>Estate Duty Act 1929 - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=xv-</link><title>Estate Duty Act 1929 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance, 1929 ...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P11-</link><title>Estate Duty Act 1929 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr1-</link><title>Estate Duty Act 1929 - 1 Short title</title><description>Short title This Act is the Estate Duty Act 1929 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr2-</link><title>Estate Duty Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr2A-</link><title>Estate Duty Act 1929 - 2A Application</title><description>Application This Act shall apply only in relation to persons dying before . 13/2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr3-</link><title>Estate Duty Act 1929 - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr4-</link><title>Estate Duty Act 1929 - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of E...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P12-</link><title>Estate Duty Act 1929 - Part 2 ESTATE DUTY</title><description>ESTATE DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr5-</link><title>Estate Duty Act 1929 - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr6-</link><title>Estate Duty Act 1929 - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr7-</link><title>Estate Duty Act 1929 - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr8-</link><title>Estate Duty Act 1929 - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr9-</link><title>Estate Duty Act 1929 - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr10-</link><title>Estate Duty Act 1929 - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr11-</link><title>Estate Duty Act 1929 - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr12-</link><title>Estate Duty Act 1929 - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr12A-</link><title>Estate Duty Act 1929 - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr13-</link><title>Estate Duty Act 1929 - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. In thi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr14-</link><title>Estate Duty Act 1929 - 14 Dwelling houses and all other property</title><description>Dwelling houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr16-</link><title>Estate Duty Act 1929 - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P13-</link><title>Estate Duty Act 1929 - Part 3 COMPANIES</title><description>COMPANIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr18-</link><title>Estate Duty Act 1929 - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be control...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr19-</link><title>Estate Duty Act 1929 - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr20-</link><title>Estate Duty Act 1929 - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limite...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr21-</link><title>Estate Duty Act 1929 - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr22-</link><title>Estate Duty Act 1929 - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P14-</link><title>Estate Duty Act 1929 - Part 4 AGGREGATION AND VALUE OF PROPERTY</title><description>AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr23-</link><title>Estate Duty Act 1929 - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr24-</link><title>Estate Duty Act 1929 - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mar...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr25-</link><title>Estate Duty Act 1929 - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr27-</link><title>Estate Duty Act 1929 - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr28-</link><title>Estate Duty Act 1929 - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P15-</link><title>Estate Duty Act 1929 - Part 5 LIABILITY FOR ESTATE DUTY</title><description>LIABILITY FOR ESTATE DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr29-</link><title>Estate Duty Act 1929 - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr30-</link><title>Estate Duty Act 1929 - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr31-</link><title>Estate Duty Act 1929 - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr33-</link><title>Estate Duty Act 1929 - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr34-</link><title>Estate Duty Act 1929 - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from c...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P16-</link><title>Estate Duty Act 1929 - Part 6 COLLECTION OF ESTATE DUTY</title><description>COLLECTION OF ESTATE DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr35-</link><title>Estate Duty Act 1929 - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr36-</link><title>Estate Duty Act 1929 - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr37-</link><title>Estate Duty Act 1929 - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the es...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr38-</link><title>Estate Duty Act 1929 - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr39-</link><title>Estate Duty Act 1929 - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr41-</link><title>Estate Duty Act 1929 - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr42-</link><title>Estate Duty Act 1929 - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr43-</link><title>Estate Duty Act 1929 - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr44-</link><title>Estate Duty Act 1929 - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr45-</link><title>Estate Duty Act 1929 - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr46-</link><title>Estate Duty Act 1929 - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr47-</link><title>Estate Duty Act 1929 - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=P17-</link><title>Estate Duty Act 1929 - Part 7 MISCELLANEOUS PROVISIONS</title><description>MISCELLANEOUS PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr50-</link><title>Estate Duty Act 1929 - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr53-</link><title>Estate Duty Act 1929 - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr54-</link><title>Estate Duty Act 1929 - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr54A-</link><title>Estate Duty Act 1929 - 54A Protection of informers</title><description>Protection of informers Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after is obliged or permitted — to disclose the ident...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr55-</link><title>Estate Duty Act 1929 - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=pr58-</link><title>Estate Duty Act 1929 - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc1-</link><title>Estate Duty Act 1929 - First Schedule Rates of estate duty in the case of persons dying on or after 1 April 1974 and before 1 April 1977</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $50,000 Nil For every d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc2-</link><title>Estate Duty Act 1929 - Second Schedule Rates of estate duty in the case of persons dying on or after 1 April 1977 and before 1 April 1979</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $100,000 Nil For every ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc3-</link><title>Estate Duty Act 1929 - Third Schedule Rates of estate duty in the case of persons dying on or after 1 April 1979 and before 1 April 1984</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $15,000 5% For every do...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc4-</link><title>Estate Duty Act 1929 - Fourth Schedule Rates of estate duty in the case of persons dying on or after 1 April 1984 and before 28 Febuary 1996</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $10,000,000 5% For ever...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc5-</link><title>Estate Duty Act 1929 - Fifth Schedule Rates of estate duty in the case of persons dying on or after 28 Febuary 1996 and before 15 Febuary 2008</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $12,000,000 5% For ever...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc6-</link><title>Estate Duty Act 1929 - Sixth Schedule Rates of interest</title><description>Sections 36(1) and (6) and 46(1) Rates of interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc7-</link><title>Estate Duty Act 1929 - Seventh Schedule Rates of remission of estate duty in the case of persons dying on or after 1 April 1974 and before 1 April 1977</title><description>Section 6(2) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate in excess of $50,000 Rates of remission of the est...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=Sc8-</link><title>Estate Duty Act 1929 - Eighth Schedule Rates of remission of estate duty in the case of persons dying on or after 1 April 1977 and before 1 April 1984</title><description>Section 6(3) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate Rates of remission of the estate duty payable For ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20211231&amp;ProvIds=xv-</link><title>Estate Duty Act 1929 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance, 1929 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=al-</link><title>Estate Duty Act 1929 - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P11-</link><title>Estate Duty Act 1929 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Estate Duty Act 1929 - 1 Short title</title><description>Short title This Act is the Estate Duty Act 1929 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Estate Duty Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr2A-</link><title>Estate Duty Act 1929 - 2A Application</title><description>Application This Act shall apply only in relation to persons dying before . 13/2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Estate Duty Act 1929 - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Estate Duty Act 1929 - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of E...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P12-</link><title>Estate Duty Act 1929 - Part 2 ESTATE DUTY</title><description>ESTATE DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr5-</link><title>Estate Duty Act 1929 - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Estate Duty Act 1929 - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr7-</link><title>Estate Duty Act 1929 - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Estate Duty Act 1929 - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Estate Duty Act 1929 - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Estate Duty Act 1929 - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr11-</link><title>Estate Duty Act 1929 - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Estate Duty Act 1929 - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12A-</link><title>Estate Duty Act 1929 - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Estate Duty Act 1929 - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. In thi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr14-</link><title>Estate Duty Act 1929 - 14 Dwelling houses and all other property</title><description>Dwelling houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr15-</link><title>Estate Duty Act 1929 - 15 Property of national, scientific, etc., interest given for public purposes</title><description>Property of national, scientific, etc., interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, work...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr16-</link><title>Estate Duty Act 1929 - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr17-</link><title>Estate Duty Act 1929 - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prop...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=P13-</link><title>Estate Duty Act 1929 - Part 3 COMPANIES</title><description>COMPANIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr18-</link><title>Estate Duty Act 1929 - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be control...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr19-</link><title>Estate Duty Act 1929 - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr20-</link><title>Estate Duty Act 1929 - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limite...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr21-</link><title>Estate Duty Act 1929 - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22-</link><title>Estate Duty Act 1929 - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P14-</link><title>Estate Duty Act 1929 - Part 4 AGGREGATION AND VALUE OF PROPERTY</title><description>AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23-</link><title>Estate Duty Act 1929 - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr24-</link><title>Estate Duty Act 1929 - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mar...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr25-</link><title>Estate Duty Act 1929 - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr26-</link><title>Estate Duty Act 1929 - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extend...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr27-</link><title>Estate Duty Act 1929 - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr28-</link><title>Estate Duty Act 1929 - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P15-</link><title>Estate Duty Act 1929 - Part 5 LIABILITY FOR ESTATE DUTY</title><description>LIABILITY FOR ESTATE DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr29-</link><title>Estate Duty Act 1929 - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr30-</link><title>Estate Duty Act 1929 - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr31-</link><title>Estate Duty Act 1929 - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr32-</link><title>Estate Duty Act 1929 - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Governmen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr33-</link><title>Estate Duty Act 1929 - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr34-</link><title>Estate Duty Act 1929 - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from c...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P16-</link><title>Estate Duty Act 1929 - Part 6 COLLECTION OF ESTATE DUTY</title><description>COLLECTION OF ESTATE DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr35-</link><title>Estate Duty Act 1929 - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr36-</link><title>Estate Duty Act 1929 - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr37-</link><title>Estate Duty Act 1929 - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the es...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr38-</link><title>Estate Duty Act 1929 - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr39-</link><title>Estate Duty Act 1929 - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr40-</link><title>Estate Duty Act 1929 - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr41-</link><title>Estate Duty Act 1929 - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr42-</link><title>Estate Duty Act 1929 - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr43-</link><title>Estate Duty Act 1929 - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr44-</link><title>Estate Duty Act 1929 - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr45-</link><title>Estate Duty Act 1929 - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr46-</link><title>Estate Duty Act 1929 - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr47-</link><title>Estate Duty Act 1929 - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P17-</link><title>Estate Duty Act 1929 - Part 7 MISCELLANEOUS PROVISIONS</title><description>MISCELLANEOUS PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr48-</link><title>Estate Duty Act 1929 - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any es...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr49-</link><title>Estate Duty Act 1929 - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of deceas...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr50-</link><title>Estate Duty Act 1929 - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr51-</link><title>Estate Duty Act 1929 - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any procee...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr52-</link><title>Estate Duty Act 1929 - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=pr53-</link><title>Estate Duty Act 1929 - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr54-</link><title>Estate Duty Act 1929 - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr54A-</link><title>Estate Duty Act 1929 - 54A Protection of informers</title><description>Protection of informers Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after is obliged or permitted — to disclose the ident...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr55-</link><title>Estate Duty Act 1929 - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr56-</link><title>Estate Duty Act 1929 - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr57-</link><title>Estate Duty Act 1929 - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr58-</link><title>Estate Duty Act 1929 - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr59-</link><title>Estate Duty Act 1929 - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=Sc1-</link><title>Estate Duty Act 1929 - First Schedule Rates of estate duty in the case of persons dying on or after 1 April 1974 and before 1 April 1977</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $50,000 Nil For every d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Estate Duty Act 1929 - Second Schedule Rates of estate duty in the case of persons dying on or after 1 April 1977 and before 1 April 1979</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $100,000 Nil For every ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Estate Duty Act 1929 - Third Schedule Rates of estate duty in the case of persons dying on or after 1 April 1979 and before 1 April 1984</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $15,000 5% For every do...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc4-</link><title>Estate Duty Act 1929 - Fourth Schedule Rates of estate duty in the case of persons dying on or after 1 April 1984 and before 28 Febuary 1996</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $10,000,000 5% For ever...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929?ValidDate=20220401&amp;ProvIds=Sc5-</link><title>Estate Duty Act 1929 - Fifth Schedule Rates of estate duty in the case of persons dying on or after 28 Febuary 1996 and before 15 Febuary 2008</title><description>Section 5 Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $12,000,000 5% For ever...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc6-</link><title>Estate Duty Act 1929 - Sixth Schedule Rates of interest</title><description>Sections 36(1) and (6) and 46(1) Rates of interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc7-</link><title>Estate Duty Act 1929 - Seventh Schedule Rates of remission of estate duty in the case of persons dying on or after 1 April 1974 and before 1 April 1977</title><description>Section 6(2) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate in excess of $50,000 Rates of remission of the est...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc8-</link><title>Estate Duty Act 1929 - Eighth Schedule Rates of remission of estate duty in the case of persons dying on or after 1 April 1977 and before 1 April 1984</title><description>Section 6(3) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate Rates of remission of the estate duty payable For ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Estate Duty Act 1929 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance, 1929 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Estate Duty Act 1929 - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr33-</link><title>Estate Duty Act 1929 - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr47-</link><title>Estate Duty Act 1929 - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr55-</link><title>Estate Duty Act 1929 - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr56-</link><title>Estate Duty Act 1929 - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Estate Duty Act 1929 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance, 1929 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr54A-</link><title>Estate Duty Act - 54A Protection of informers</title><description>Protection of informers Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after the date of commencement of section 56 of the I...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr54A-</link><title>Estate Duty Act - 54A Protection of informers</title><description>Protection of informers Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after the date of commencement of section 56 of the I...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/200...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of t...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/200...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of t...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr2A-</link><title>Estate Duty Act - 2A Application</title><description>Application This Act shall apply only in relation to persons dying before . 13/2008 wef 15/02/2008</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of estate duty in the case of persons dying on or after 1st April 1974 and before 1st April 1977</title><description>Section 5(a ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $50,000 Nil For ever...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of estate duty in the case of persons dying on or after 1st April 1977 and before 1st April 1979</title><description>Section 5(b ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $100,000 Nil For eve...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of estate duty in the case of persons dying on or after 1st April 1979 and before 1st April 1984</title><description>Section 5(c ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $15,000 5% For every...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of estate duty in the case of persons dying on or after 1st April 1984 and before 28th Febuary 1996</title><description>Section 5(d ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $10,000,000 5% For e...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of estate duty in the case of persons dying on or after 28th Febuary 1996 and before 15th Febuary 2008</title><description>Section 5(e ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $12,000,000 5% For e...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of interest</title><description>Sections 36(1) and (6) and 46(1) Rates of interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the a...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of remission of estate duty in the case of persons dying on or after 1st April 1974 and before 1st April 1977</title><description>Section 6(2) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate in excess of $50,000 Rates of remission of the esta...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of remission of estate duty in the case of persons dying on or after 1st April 1977 and before 1st April 1984</title><description>Section 6(3) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate Rates of remission of the estate duty payable For e...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=am-</link><title>Estate Duty Act - Legislative Source Key</title><description>Notes :—Unless otherwise stated, the abbreviations used in the references to other Acts and statutory provisions are references to the following Acts and statutory provisions. The ...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=xy-oc1-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative Ta...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=xy-oc2-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Estate Duty Act were renumbered by the Law Revision Commissioners in the 2001 Revised Edition. This Comparative Table is...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/2002...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act. It is not part of the Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First R...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr2A-</link><title>Estate Duty Act - 2A Application</title><description>Application This Act shall apply only in relation to persons dying before . 13/2008 wef 15/02/2008</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of estate duty in the case of persons dying on or after 1st April 1974 and before 1st April 1977</title><description>Section 5(a ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $50,000 Nil For ever...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of estate duty in the case of persons dying on or after 1st April 1977 and before 1st April 1979</title><description>Section 5(b ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $100,000 Nil For eve...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of estate duty in the case of persons dying on or after 1st April 1979 and before 1st April 1984</title><description>Section 5(c ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $15,000 5% For every...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of estate duty in the case of persons dying on or after 1st April 1984 and before 28th Febuary 1996</title><description>Section 5(d ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $10,000,000 5% For e...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of estate duty in the case of persons dying on or after 28th Febuary 1996 and before 15th Febuary 2008</title><description>Section 5(e ) Rates of estate duty in the case of persons dying on or after and before Principal value of the estate Rate of duty For every dollar of the first $12,000,000 5% For e...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of interest</title><description>Sections 36(1) and (6) and 46(1) Rates of interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the a...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of remission of estate duty in the case of persons dying on or after 1st April 1974 and before 1st April 1977</title><description>Section 6(2) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate in excess of $50,000 Rates of remission of the esta...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of remission of estate duty in the case of persons dying on or after 1st April 1977 and before 1st April 1984</title><description>Section 6(3) Rates of remission of estate duty in the case of persons dying on or after and before Principal value of the estate Rates of remission of the estate duty payable For e...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=am-</link><title>Estate Duty Act - Legislative Source Key</title><description>Notes :—Unless otherwise stated, the abbreviations used in the references to other Acts and statutory provisions are references to the following Acts and statutory provisions. The ...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=xy-oc1-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative Ta...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=xy-oc2-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Estate Duty Act were renumbered by the Law Revision Commissioners in the 2001 Revised Edition. This Comparative Table is...</description><pubDate>Fri, 15 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/2002...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/2002...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, i...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/200...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national, scientific, etc., interest given for public purposes</title><description>Property of national, scientific, etc., interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, work...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mar...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the d...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of t...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall,...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any es...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of deceas...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any procee...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary i...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5 (a) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5 (e) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (6) and 46(1) Rates of Interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=am-</link><title>Estate Duty Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviations used in the references to other Acts and statutory provisions are references to the following Acts and statutory provisions. The referen...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of Firs...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=xy-oc1-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative T...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=xy-oc2-</link><title>Estate Duty Act - Comparative Table</title><description>ESTATE DUTY ACT (CHAPTER 96, 2001 EDITION) The following provisions in the 1997 Revised Edition of the Estate Duty Act were renumbered by the Law Revision Commissioners in the 200...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=al-</link><title>Estate Duty Act - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispos...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pro...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/2002...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national, scientific, etc., interest given for public purposes</title><description>Property of national, scientific, etc., interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prope...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=P1III-</link><title>Estate Duty Act - Part III COMPANIES</title><description>Part III COMPANIES</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be controll...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after — made to a company to which this Part applies, directly or indirectly, any such ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limited...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=P1IV-</link><title>Estate Duty Act - Part IV AGGREGATION AND VALUE OF PROPERTY</title><description>Part IV AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all property...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mark...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the du...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extende...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=P1V-</link><title>Estate Duty Act - Part V LIABILITY FOR ESTATE DUTY</title><description>Part V LIABILITY FOR ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Government...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from cl...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the est...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any est...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of decease...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any proceed...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996	 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5 (e) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (6) and 46(1) Rates of Interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=am-</link><title>Estate Duty Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviations used in the references to other Acts and statutory provisions are references to the following Acts and statutory provisions. The referenc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=xy-oc1-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative Ta...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=xy-oc2-</link><title>Estate Duty Act - Comparative Table</title><description>ESTATE DUTY ACT (CHAPTER 96, 2001 EDITION) The following provisions in the 1997 Revised Edition of the Estate Duty Act were renumbered by the Law Revision Commissioners in the 200...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/2002...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20050731?ValidDate=20050731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996	 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5 (e) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (6) and 46(1) Rates of Interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=am-</link><title>Estate Duty Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviations used in the references to other Acts and statutory provisions are references to the following Acts and statutory provisions. The referenc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=xy-oc1-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative Ta...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20070301?ValidDate=20070301&amp;ProvIds=xy-oc2-</link><title>Estate Duty Act - Comparative Table</title><description>ESTATE DUTY ACT (CHAPTER 96, 2001 EDITION) The following provisions in the 1997 Revised Edition of the Estate Duty Act were renumbered by the Law Revision Commissioners in the 200...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20080215?ValidDate=20080215&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, i...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. 32/200...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mar...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the d...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of t...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by — any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5 (a) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5 (e) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (6) and 46(1) Rates of Interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of Firs...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=am-</link><title>Estate Duty Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviations used in the references to other Acts and statutory provisions are references to the following Acts and statutory provisions. The referen...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=xy-oc1-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative T...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=xy-oc2-</link><title>Estate Duty Act - Comparative Table</title><description>ESTATE DUTY ACT (CHAPTER 96, 2001 EDITION) The following provisions in the 1997 Revised Edition of the Estate Duty Act were renumbered by the Law Revision Commissioners in the 200...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=al-</link><title>Estate Duty Act - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispos...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pro...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national, scientific, etc., interest given for public purposes</title><description>Property of national, scientific, etc., interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prope...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1III-</link><title>Estate Duty Act - Part III COMPANIES</title><description>Part III COMPANIES</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be controll...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after — made to a company to which this Part applies, directly or indirectly, any such ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limited...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1IV-</link><title>Estate Duty Act - Part IV AGGREGATION AND VALUE OF PROPERTY</title><description>Part IV AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all property...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mark...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the du...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extende...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1V-</link><title>Estate Duty Act - Part V LIABILITY FOR ESTATE DUTY</title><description>Part V LIABILITY FOR ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Government...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from cl...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the est...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any est...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of decease...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any proceed...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name o...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. In this...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall b...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of th...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or pe...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name o...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>*Sections 36(1) and (4) and 46(1) Rates of Interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the ...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. In this...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty and penalty for late payment</title><description>Interest payable on estate duty and penalty for late payment Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall b...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of th...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate duty, interest thereon or pe...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name o...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>*Sections 36(1) and (4) and 46(1) Rates of Interest Person dying Period Rate of Interest Before From the date of death to the date of payment of the estate duty 4% per year on the ...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Thu, 09 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. In this...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to approved museum</title><description>Gifts to approved museum No estate duty shall be payable in respect of any gift inter vivos of — money; or any other approved gift, made on or after to any approved museum. In this...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr12A-</link><title>Estate Duty Act - 12A Gifts to Government or institutions of public character</title><description>Gifts to Government or institutions of public character No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or...</description><pubDate>Mon, 18 Nov 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, i...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of E...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has b...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be control...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limite...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20 , deemed to pass on the death of any person...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then i...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from c...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate du...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the es...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall,...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate dutyor interest thereon, or...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any es...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of deceas...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any procee...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary i...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissione...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. 60</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 46(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from t...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of Firs...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=xy-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2001 Revised Edition. This Comparative T...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=al-</link><title>Estate Duty Act - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispos...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pro...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of a...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prope...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1III-</link><title>Estate Duty Act - Part III COMPANIES</title><description>Part III COMPANIES</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be controll...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any such...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limited...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person s...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1IV-</link><title>Estate Duty Act - Part IV AGGREGATION AND VALUE OF PROPERTY</title><description>Part IV AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all property...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mark...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the du...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extende...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1V-</link><title>Estate Duty Act - Part V LIABILITY FOR ESTATE DUTY</title><description>Part V LIABILITY FOR ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall b...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Government...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from cl...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate dut...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the est...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate dutyor interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sha...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall, ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate dutyor interest thereon, or ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any est...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of decease...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any proceed...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; o...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissioner...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. 60</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dollar...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000 ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 46(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000 ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=xy-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2001 Revised Edition. This Comparative Ta...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010731?ValidDate=20010731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate dut...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate dutyor interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sha...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate dutyor interest thereon, or ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissioner...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20021118?ValidDate=20021118&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 46(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, i...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public c...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has b...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate du...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall,...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate dutyor interest thereon, or...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any es...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of deceas...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any procee...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary i...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissione...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. 60</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 46(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from t...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of Firs...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=xy-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2001 Revised Edition. This Comparative T...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=al-</link><title>Estate Duty Act - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispos...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pro...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Bequests to Government or institutions of public character</title><description>Bequests to Government or institutions of public character No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public ch...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of a...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prope...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1III-</link><title>Estate Duty Act - Part III COMPANIES</title><description>Part III COMPANIES</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be controll...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any such...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limited...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person s...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1IV-</link><title>Estate Duty Act - Part IV AGGREGATION AND VALUE OF PROPERTY</title><description>Part IV AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all property...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mark...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the du...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extende...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1V-</link><title>Estate Duty Act - Part V LIABILITY FOR ESTATE DUTY</title><description>Part V LIABILITY FOR ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall b...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Government...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from cl...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the est...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall, ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any est...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of decease...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any proceed...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person had any interest in any business carried on within Singapore either — as a partner in the business; o...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. 60</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 5(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 5(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 5(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 5(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dollar...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 5(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000 ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000 ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 6(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission of...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20041209?ValidDate=20041209&amp;ProvIds=xy-</link><title>Estate Duty Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Estate Duty Act have been renumbered by the Law Revision Commissioners in this 2001 Revised Edition. This Comparative Ta...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of E...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be control...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limite...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20 , deemed to pass on the death of any person...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then i...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall ...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from c...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the es...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20050731&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Tue, 31 Jul 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate dut...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the est...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Repealed</title><description>EXEMPTIONS Deleted by Act 42/98 wef 01/01/1999</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate dut...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the est...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Repealed</title><description>EXEMPTIONS Deleted by Act 42/98 wef 01/01/1999</description><pubDate>Mon, 01 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 (Repealed)</title><description>Repealed by Act 30/2000 wef 18/12/2000</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public character within the meaning of sect...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Repealed</title><description>EXEMPTIONS Deleted by Act 42/98 wef 01/01/1999 wef 01/01/1999 wef 01/01/1999</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Repealed</title><description>EXEMPTIONS Deleted by Act 42/98 wef 01/01/1999 wef 01/01/1999 wef 01/01/1999</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public character within the meaning of sect...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 (Repealed)</title><description>Repealed by Act 30/2000 wef 18/12/2000</description><pubDate>Mon, 18 Dec 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public character within the meaning of sect...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=</link><title>Estate Duty Act - deleteElement</title><description>Section 13 Exemptions Institutions The Board of Legal Education. The Institute of Certified Public Accountants of Singapore. The Law Society of Singapore. The Nanyang Technological...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public character within the meaning of sect...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=</link><title>Estate Duty Act - deleteElement</title><description>Section 13 Exemptions Institutions The Board of Legal Education. The Institute of Certified Public Accountants of Singapore. The Law Society of Singapore. The Nanyang Technological...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of Interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 (Repealed)</title><description>Deleted by Act 42/98 wef 10/01/1998</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate duty or interest thereon, or...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate duty or interest thereon, or...</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 (Repealed)</title><description>Deleted by Act 42/98 wef 10/01/1998</description><pubDate>Sat, 10 Jan 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of E...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Ninth Schedule and the value of the property pas...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prop...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be control...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limite...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20 , deemed to pass on the death of any person...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then i...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mar...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extend...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the d...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Governmen...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from c...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate du...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act s...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Commissioner’s certificates</title><description>Commissioner’s certificates When the Commissioner has ascertained the amount of the duty and interest payable on an estate duty affidavit or account, he shall certify the same in ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall,...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1) , or byany claim by a notice of assessment by the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any es...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of deceas...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any procee...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person, dying after , had any interest in any business carried on within Singapore either — as a partner in...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary i...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissione...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr60-</link><title>Estate Duty Act - 60 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. All such rules shall come into force upon publication in the Gazette .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 6(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 6(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Exemptions</title><description>Section 13 Exemptions Institutions The Board of Legal Education. The Institute of Certified Public Accountants of Singapore. The Law Society of Singapore. The Nanyang Technologica...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of Firs...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=al-</link><title>Estate Duty Act - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Taking of oath</title><description>Taking of oath Any oath or affirmation required for the purposes of estate duty may be taken before the Commissioner, who is hereby authorised to administer such oath or affirmatio...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispos...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Ninth Schedule and the value of the property pass...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of a...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prope...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=P1III-</link><title>Estate Duty Act - Part III COMPANIES</title><description>Part III COMPANIES</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be controll...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any such...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limited...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person s...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1IV-</link><title>Estate Duty Act - Part IV AGGREGATION AND VALUE OF PROPERTY</title><description>Part IV AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all property...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mark...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the du...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extende...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=P1V-</link><title>Estate Duty Act - Part V LIABILITY FOR ESTATE DUTY</title><description>Part V LIABILITY FOR ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Government...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from cl...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate dut...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sh...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Commissioner’s certificates</title><description>Commissioner’s certificates When the Commissioner has ascertained the amount of the duty and interest payable on an estate duty affidavit or account, he shall certify the same in w...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall, ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1), or byany claim by a notice of assessment by the C...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any est...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of decease...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any proceed...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person, dying after , had any interest in any business carried on within Singapore either — as a partner in ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissioner...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr60-</link><title>Estate Duty Act - 60 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. All such rules shall come into force upon publication in the Gazette .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 6(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dollar...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 6(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000 ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000 ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Exemptions</title><description>Section 13 Exemptions Institutions The Board of Legal Education. The Institute of Certified Public Accountants of Singapore. The Law Society of Singapore. The Nanyang Technological...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and be...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Commissioner’s certificates</title><description>Commissioner’s certificates When the Commissioner has ascertained the amount of the duty and interest payable on an estate duty affidavit or account, he shall certify the same in w...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the de...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1), or byany claim by a notice of assessment by the C...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971220?ValidDate=19971220&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his death...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Ninth Schedule and the value of the property pass...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19980110?ValidDate=19980110&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Exemptions</title><description>Section 13 Exemptions Institutions The Board of Legal Education. The Institute of Certified Public Accountants of Singapore. The Law Society of Singapore. The Nanyang Technological...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Es...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr5-</link><title>Estate Duty Act - 5 Taking of oath</title><description>Taking of oath Any oath or affirmation required for the purposes of estate duty may be taken before the Commissioner, who is hereby authorised to administer such oath or affirmatio...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delive...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate dut...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20001218?ValidDate=20001218&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of thi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr4-</link><title>Estate Duty Act - 4 Appointment of Commissioner, etc.</title><description>Appointment of Commissioner, etc. The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called the Commissioner of E...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr8-</link><title>Estate Duty Act - 8 Property deemed to pass</title><description>Property deemed to pass Property passing on the death of the deceased shall be deemed to include the following property: property of which the deceased was at the time of his deat...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispo...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pr...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Bequests to institutions</title><description>Bequests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Ninth Schedule and the value of the property pas...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling-houses and all other property</title><description>Dwelling-houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amo...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be control...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any suc...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limite...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20 , deemed to pass on the death of any person...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then i...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all propert...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the d...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceedin...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr30-</link><title>Estate Duty Act - 30 Liability of executor, etc.</title><description>Liability of executor, etc. The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on deliv...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from c...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act, simple interest at the appropriate rates specified in the Sixth Schedule shall be payable upon all estate du...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of th...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall,...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of pro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay and intermeddling</title><description>Penalties for delay and intermeddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of th...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Comm...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to estate duty on the d...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1) , or byany claim by a notice of assessment by the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any es...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of deceas...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any procee...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act,...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person, dying after , had any interest in any business carried on within Singapore either — as a partner in...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary i...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissione...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 6(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dolla...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 6(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Interest</title><description>Sections 36(1) and (4) and 47(1) Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of Firs...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr40-</link><title>Estate Duty Act - 40 Commissioner’s certificates</title><description>Commissioner’s certificates When the Commissioner has ascertained the amount of the duty and interest payable on an estate duty affidavit or account, he shall certify the same in ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which ha...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=pr60-</link><title>Estate Duty Act - 60 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. All such rules shall come into force upon publication in the Gazette .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=19971220&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Exemptions</title><description>Section 13 Exemptions Institutions The Board of Legal Education. The Institute of Certified Public Accountants of Singapore. The Law Society of Singapore. The Nanyang Technologica...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=al-</link><title>Estate Duty Act - Long Title</title><description>An Act to provide for the levy of estate duty payable in respect of the estates of deceased persons.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1I-</link><title>Estate Duty Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr1-</link><title>Estate Duty Act - 1 Short title</title><description>Short title This Act may be cited as the Estate Duty Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr3-</link><title>Estate Duty Act - 3 Presumptions</title><description>Presumptions For the purpose of this Act — a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass</title><description>Property not deemed to pass Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person, under a dispos...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr10-</link><title>Estate Duty Act - 10 Transactions for money consideration</title><description>Transactions for money consideration Estate duty shall not be payable in respect of — property passing on the death of the deceased by reason only of a bona fide purchase from the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Duty not payable in respect of small annuities and widows’ and orphans’ pensions</title><description>Duty not payable in respect of small annuities and widows’ and orphans’ pensions Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or pro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr15-</link><title>Estate Duty Act - 15 Property of national or scientific interest given for public purposes</title><description>Property of national or scientific interest given for public purposes The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of a...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr17-</link><title>Estate Duty Act - 17 Relief in respect of certain life interests</title><description>Relief in respect of certain life interests Where estate duty has been paid under this Act or under any previous written law relating to estate duty in respect of any settled prope...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1III-</link><title>Estate Duty Act - Part III COMPANIES</title><description>Part III COMPANIES</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation of this Part</title><description>Interpretation of this Part In this Part — company to which this Part applies means any body corporate wherever incorporated, which either — is so constituted as not to be controll...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, directly or indirectly, any such...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr20-</link><title>Estate Duty Act - 20 Transfer of settled property to certain companies</title><description>Transfer of settled property to certain companies Where, at any time before the death of a person dying after , any property in which the deceased had an estate or interest limited...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liability of companies to account for duty</title><description>Liability of companies to account for duty The estate duty payable in respect of any property which is, by virtue of sections 19 and 20, deemed to pass on the death of any person s...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1IV-</link><title>Estate Duty Act - Part IV AGGREGATION AND VALUE OF PROPERTY</title><description>Part IV AGGREGATION AND VALUE OF PROPERTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr23-</link><title>Estate Duty Act - 23 Aggregation of property to form one estate for purpose of estate duty</title><description>Aggregation of property to form one estate for purpose of estate duty For determining the rate of duty to be paid on any property passing on the death of the deceased, all property...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mark...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr25-</link><title>Estate Duty Act - 25 Interests in expectancy</title><description>Interests in expectancy When an estate includes an interest in expectancy, estate duty in respect of that interest shall be paid, at the option of the person accountable for the du...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr26-</link><title>Estate Duty Act - 26 Value of interests ceasing on death</title><description>Value of interests ceasing on death The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall — if the interest extende...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr27-</link><title>Estate Duty Act - 27 Allowance for debts and funeral expenses</title><description>Allowance for debts and funeral expenses In determining the value of an estate for the purpose of estate duty, allowance shall be made for reasonable funeral expenses not exceeding...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1V-</link><title>Estate Duty Act - Part V LIABILITY FOR ESTATE DUTY</title><description>Part V LIABILITY FOR ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr29-</link><title>Estate Duty Act - 29 Duty to be first charge</title><description>Duty to be first charge Unless the estate duty is paid as provided in this Act, the estate duty payable in respect of any property passing on the death of a deceased person shall b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the du...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr32-</link><title>Estate Duty Act - 32 Payment of duty with Government stock or debentures</title><description>Payment of duty with Government stock or debentures The Commissioner may accept in payment of any estate duty stock or debentures issued by or under the authority of the Government...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr34-</link><title>Estate Duty Act - 34 Limitation of liability</title><description>Limitation of liability No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from cl...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1VI-</link><title>Estate Duty Act - Part VI COLLECTION OF ESTATE DUTY</title><description>Part VI COLLECTION OF ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sh...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr41-</link><title>Estate Duty Act - 41 Release of estate on which duty is paid</title><description>Release of estate on which duty is paid The Commissioner, on being satisfied that the full estate duty has been or will be paid in respect of an estate or any part thereof, shall, ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr46-</link><title>Estate Duty Act - 46 Return of duty overpaid</title><description>Return of duty overpaid If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=P1VII-</link><title>Estate Duty Act - Part VII MISCELLANEOUS PROVISIONS</title><description>Part VII MISCELLANEOUS PROVISIONS</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr49-</link><title>Estate Duty Act - 49 Inspection of records, etc.</title><description>Inspection of records, etc. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any est...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr50-</link><title>Estate Duty Act - 50 Remission of estate duty</title><description>Remission of estate duty The Minister may, by rule or order published in the Gazette , remit wholly or in part the estate duty payable in respect of any particular class of decease...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr52-</link><title>Estate Duty Act - 52 Reduction of penalties</title><description>Reduction of penalties The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty. The court in any proceed...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr53-</link><title>Estate Duty Act - 53 Persons exempt from liability</title><description>Persons exempt from liability Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Interest of deceased person in business to be notified</title><description>Interest of deceased person in business to be notified Where a deceased person, dying after , had any interest in any business carried on within Singapore either — as a partner in ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr57-</link><title>Estate Duty Act - 57 Intervention by Commissioner in pending suits</title><description>Intervention by Commissioner in pending suits In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr58-</link><title>Estate Duty Act - 58 Facts stated in Commissioner’s certificate need not be proved</title><description>Facts stated in Commissioner’s certificate need not be proved Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr59-</link><title>Estate Duty Act - 59 Signature and service of notices</title><description>Signature and service of notices Every notice, given by the Commissioner or a Deputy Commissioner under this Act, shall bear the name of the Commissioner or the Deputy Commissioner...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(a ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(b ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(c ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty For every dollar of ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996</title><description>Section 6(d ) Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty For every dollar...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996</title><description>Section 6(e ) Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 Principal value of the estate Rate of duty For every dollar of the first $12,000,000 ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000 ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3) Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission of...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr54-</link><title>Estate Duty Act - 54 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/20010101?ValidDate=20010101&amp;ProvIds=pr60-</link><title>Estate Duty Act - 60 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act. All such rules shall come into force upon publication in the Gazette .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr16-</link><title>Estate Duty Act - 16 Property on enlargement of settlor’s interests</title><description>Property on enlargement of settlor’s interests Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr24-</link><title>Estate Duty Act - 24 Principal value</title><description>Principal value The principal value of any property shall be estimated to be the price which, in the opinion of the Commissioner, that property would fetch if sold in the open mar...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr31-</link><title>Estate Duty Act - 31 Raising estate duty by sale, mortgage or terminable charge</title><description>Raising estate duty by sale, mortgage or terminable charge A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the d...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr33-</link><title>Estate Duty Act - 33 Apportionment of estate duty</title><description>Apportionment of estate duty In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered b...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/EDA1929/Published?DocDate=20010731&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act s...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Wed, 01 Oct 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Wed, 01 Oct 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Wed, 01 Oct 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Wed, 01 Oct 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Wed, 01 Oct 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Wed, 01 Oct 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as hereinafter expressly provided, there shall be levied and paid upon the principal value, ascertained as hereinafter provided, of all property settled ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass. Trust property</title><description>Property not deemed to pass. Trust property Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Small annuities</title><description>Small annuities Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or provided by the deceased either by himself alone or in concert or ar...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Requests to institutions</title><description>Requests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Fourteenth Schedule and the value of the property...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling houses and all other property</title><description>Dwelling houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation</title><description>Interpretation In this Part the following expressions have the meanings hereby respectively assigned to them: company to which this Part applies means any body corporate wherever i...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, whether directly or indirectly, ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liablility of companies to account for duty</title><description>Liablility of companies to account for duty The estate duty payable in respect of any property which is by virtue of sections 19 and 20 deemed to pass on the death of any person sh...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall within 6 months after the date of the death of the deceased, specify to the best of his knowledge and bel...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act simple interest at the appropriate rates specified in the Eleventh Schedule shall be payable upon all estate d...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sh...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay, and for inter-meddling</title><description>Penalties for delay, and for inter-meddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to the estate duty on th...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1), or by any claim by a notice of assessment by the ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act o...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932</title><description>Section 6(1)(a ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932 Where the principal value of the estate Rate of duty Excee...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940</title><description>Section 6(1)(b ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940 Where the principal value of the estate Rate of duty Exce...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941</title><description>Section 6(1)(c ). Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941 Where the principal value of the estate Rate of duty Exceeds...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955</title><description>Section 6(1)(d ). Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955 Where the principal value of the estate Rate...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and —</title><description>Section 6(1) Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and — IF DEATH OCCURRED BEFORE 1ST JANUARY 1965, WHEREVER DO...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the States of Malaya, Sabah or Sarawak</title><description>Section 6(1)(f ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the St...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(1)(h ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty $   For every do...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(1)(i ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty $   For every do...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(1)(j ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty $   For every do...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc10-</link><title>Estate Duty Act - Tenth  Schedule </title><description>Section 6(1)(k ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty $   For ever...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc11-</link><title>Estate Duty Act - Eleventh  Schedule Rates of Interest</title><description>Sections 36(1)(3), (3), 47(1). Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from the ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc12-</link><title>Estate Duty Act - Twelfth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2). Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc13-</link><title>Estate Duty Act - Thirteenth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3). Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=Sc14-</link><title>Estate Duty Act - Fourteenth  Schedule Exemptions</title><description>Section 13. Exemptions Institutions The National University of Singapore. The Singapore Society of Accountants. The Board of Legal Education. The Law Society of Singapore. The Nati...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19961018?ValidDate=19961018&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as hereinafter expressly provided, there shall be levied and paid upon the principal value, ascertained as hereinafter provided, of all property settled ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass. Trust property</title><description>Property not deemed to pass. Trust property Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Small annuities</title><description>Small annuities Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or provided by the deceased either by himself alone or in concert or ar...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Requests to institutions</title><description>Requests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Fourteenth Schedule and the value of the property...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling houses and all other property</title><description>Dwelling houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation</title><description>Interpretation In this Part the following expressions have the meanings hereby respectively assigned to them: company to which this Part applies means any body corporate wherever i...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, whether directly or indirectly, ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liablility of companies to account for duty</title><description>Liablility of companies to account for duty The estate duty payable in respect of any property which is by virtue of sections 19 and 20 deemed to pass on the death of any person sh...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall within 6 months after the date of the death of the deceased, specify to the best of his knowledge and bel...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act simple interest at the appropriate rates specified in the Eleventh Schedule shall be payable upon all estate d...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sh...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay, and for inter-meddling</title><description>Penalties for delay, and for inter-meddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to the estate duty on th...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1), or by any claim by a notice of assessment by the ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act o...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932</title><description>Section 6(1)(a ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932 Where the principal value of the estate Rate of duty Excee...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940</title><description>Section 6(1)(b ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940 Where the principal value of the estate Rate of duty Exce...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941</title><description>Section 6(1)(c ). Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941 Where the principal value of the estate Rate of duty Exceeds...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955</title><description>Section 6(1)(d ). Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955 Where the principal value of the estate Rate...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and —</title><description>Section 6(1) Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and — IF DEATH OCCURRED BEFORE 1ST JANUARY 1965, WHEREVER DO...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the States of Malaya, Sabah or Sarawak</title><description>Section 6(1)(f ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the St...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(1)(h ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty $   For every do...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(1)(i ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty $   For every do...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(1)(j ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty $   For every do...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc10-</link><title>Estate Duty Act - Tenth  Schedule </title><description>Section 6(1)(k ). Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty $   For ever...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc11-</link><title>Estate Duty Act - Eleventh  Schedule Rates of Interest</title><description>Sections 36(1)(3), (3), 47(1). Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from the ...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc12-</link><title>Estate Duty Act - Twelfth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2). Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,000...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc13-</link><title>Estate Duty Act - Thirteenth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3). Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission o...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19971001?ValidDate=19971001&amp;ProvIds=Sc14-</link><title>Estate Duty Act - Fourteenth  Schedule Exemptions</title><description>Section 13. Exemptions Institutions The National University of Singapore. The Singapore Society of Accountants. The Board of Legal Education. The Law Society of Singapore. The Nati...</description><pubDate>Fri, 18 Oct 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as hereinafter expressly provided, there shall be levied and paid upon the principal value, ascertained as hereinafter provided, of all property settled ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass. Trust property</title><description>Property not deemed to pass. Trust property Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Small annuities</title><description>Small annuities Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or provided by the deceased either by himself alone or in concert or ar...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Requests to institutions</title><description>Requests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Fourteenth Schedule and the value of the property...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling houses and all other property</title><description>Dwelling houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation</title><description>Interpretation In this Part the following expressions have the meanings hereby respectively assigned to them: company to which this Part applies means any body corporate wherever i...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, whether directly or indirectly, ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liablility of companies to account for duty</title><description>Liablility of companies to account for duty The estate duty payable in respect of any property which is by virtue of sections 19 and 20 deemed to pass on the death of any person sh...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall within 6 months after the date of the death of the deceased, specify to the best of his knowledge and bel...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act simple interest at the appropriate rates specified in the Eleventh Schedule shall be payable upon all estate d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sh...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay, and for inter-meddling</title><description>Penalties for delay, and for inter-meddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to the estate duty on th...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1) , or by any claim by a notice of assessment by the...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act o...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932</title><description>Section 6(1)(a ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932 Where the principal value of the estate Rate of duty Exce...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940</title><description>Section 6(1)(b ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940 Where the principal value of the estate Rate of duty Exc...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941</title><description>Section 6(1)(c ) . Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941 Where the principal value of the estate Rate of duty Exceed...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955</title><description>Section 6(1)(d ) . Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955 Where the principal value of the estate Rat...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and —</title><description>Section 6(1) Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and — IF DEATH OCCURRED BEFORE 1ST JANUARY 1965, WHEREVER DO...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the States of Malaya, Sabah or Sarawak</title><description>Section 6(1)(f ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the S...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(1)(h ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty $   For every d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(1)(i ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty $   For every d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(1)(j ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty $   For every d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc10-</link><title>Estate Duty Act - Tenth  Schedule </title><description>Section 6(1)(k ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty $   For eve...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc11-</link><title>Estate Duty Act - Eleventh  Schedule Rates of Interest</title><description>Sections 36(1) (3), (3), 47(1) . Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc12-</link><title>Estate Duty Act - Twelfth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2) . Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,00...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc13-</link><title>Estate Duty Act - Thirteenth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3) . Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc14-</link><title>Estate Duty Act - Fourteenth  Schedule Exemptions</title><description>Section 13 . Exemptions Institutions The National University of Singapore. The Singapore Society of Accountants. The Board of Legal Education. The Law Society of Singapore. The Nat...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr6-</link><title>Estate Duty Act - 6 Estate duty imposed</title><description>Estate duty imposed Except as hereinafter expressly provided, there shall be levied and paid upon the principal value, ascertained as hereinafter provided, of all property settled ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr7-</link><title>Estate Duty Act - 7 Remission of estate duty</title><description>Remission of estate duty Where the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr9-</link><title>Estate Duty Act - 9 Property not deemed to pass. Trust property</title><description>Property not deemed to pass. Trust property Property passing on the death of the deceased shall not be deemed to include property held by the deceased as trustee for another person...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr11-</link><title>Estate Duty Act - 11 Small annuities</title><description>Small annuities Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or provided by the deceased either by himself alone or in concert or ar...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr12-</link><title>Estate Duty Act - 12 Duty not payable for person not domiciled or resident in respect of certain property</title><description>Duty not payable for person not domiciled or resident in respect of certain property Estate duty shall not be payable in respect of the following property in Singapore passing on t...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr13-</link><title>Estate Duty Act - 13 Requests to institutions</title><description>Requests to institutions No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Fourteenth Schedule and the value of the property...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr13A-</link><title>Estate Duty Act - 13A Gifts to National Museum</title><description>Gifts to National Museum No estate duty shall be payable in respect of any gift inter vivos made on or after to the National Museum and which, if other than a gift of money, has be...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr14-</link><title>Estate Duty Act - 14 Dwelling houses and all other property</title><description>Dwelling houses and all other property Subject to this section, estate duty shall not be payable, in the case of a person dying on or after and before , to the extent of — the amou...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr18-</link><title>Estate Duty Act - 18 Interpretation</title><description>Interpretation In this Part the following expressions have the meanings hereby respectively assigned to them: company to which this Part applies means any body corporate wherever i...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr19-</link><title>Estate Duty Act - 19 Transfer of assets to certain companies</title><description>Transfer of assets to certain companies On the death after of any person who has at any time after  — made to a company to which this Part applies, whether directly or indirectly, ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr21-</link><title>Estate Duty Act - 21 Liablility of companies to account for duty</title><description>Liablility of companies to account for duty The estate duty payable in respect of any property which is by virtue of sections 19 and 20 deemed to pass on the death of any person sh...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr22-</link><title>Estate Duty Act - 22 Valuation by reference to assets</title><description>Valuation by reference to assets Where there pass on the death of any person dying after any shares (not being preference shares) in any company to which this Part applies, then if...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr28-</link><title>Estate Duty Act - 28 Deduction of duty paid in other countries</title><description>Deduction of duty paid in other countries Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property s...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr35-</link><title>Estate Duty Act - 35 Filing of accounts of property</title><description>Filing of accounts of property The executor of every deceased person shall within 6 months after the date of the death of the deceased, specify to the best of his knowledge and bel...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr36-</link><title>Estate Duty Act - 36 Interest payable on estate duty</title><description>Interest payable on estate duty Subject to the provisions of this Act simple interest at the appropriate rates specified in the Eleventh Schedule shall be payable upon all estate d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr37-</link><title>Estate Duty Act - 37 Commissioner may make assessment</title><description>Commissioner may make assessment The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr38-</link><title>Estate Duty Act - 38 Recovery of estate duty</title><description>Recovery of estate duty Any sum of money owing by way of estate duty or interest thereon to the Government, or being forfeited to the Government under the provisions of this Act sh...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr39-</link><title>Estate Duty Act - 39 Powers of Commissioner</title><description>Powers of Commissioner The Commissioner may summon before him any person — accountable for estate duty; whom he believes to have taken possession of or administered any part of the...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr42-</link><title>Estate Duty Act - 42 Probate not to issue until estate duty paid or postponement granted</title><description>Probate not to issue until estate duty paid or postponement granted No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr43-</link><title>Estate Duty Act - 43 Postponement of payment of estate duty in certain cases</title><description>Postponement of payment of estate duty in certain cases The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of prob...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr44-</link><title>Estate Duty Act - 44 Duties of company and life assurance company</title><description>Duties of company and life assurance company No dealings with shares standing in the name of a deceased person shall be registered unless such shares are included in the schedule r...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr45-</link><title>Estate Duty Act - 45 Penalties for delay, and for inter-meddling</title><description>Penalties for delay, and for inter-meddling An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr47-</link><title>Estate Duty Act - 47 Payment of additional duty</title><description>Payment of additional duty If at any time it is brought to the notice of any executor or other person accountable for estate duty that the property subject to the estate duty on th...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr48-</link><title>Estate Duty Act - 48 Application to court</title><description>Application to court An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1) , or by any claim by a notice of assessment by the...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr51-</link><title>Estate Duty Act - 51 Waiver of small duty and interest</title><description>Waiver of small duty and interest Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr55-</link><title>Estate Duty Act - 55 Composition of duties</title><description>Composition of duties Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=pr56-</link><title>Estate Duty Act - 56 Penalty for false statement or false representation</title><description>Penalty for false statement or false representation If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act o...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc1-</link><title>Estate Duty Act - First Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932</title><description>Section 6(1)(a ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST July 1929 and Before 1ST January 1932 Where the principal value of the estate Rate of duty Exce...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc2-</link><title>Estate Duty Act - Second Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940</title><description>Section 6(1)(b ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1932 and Before 2ND April 1940 Where the principal value of the estate Rate of duty Exc...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc3-</link><title>Estate Duty Act - Third Schedule Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941</title><description>Section 6(1)(c ) . Rates of Estate Duty in the Case of Persons Dying on or After 2ND April 1940 and Before 4TH July 1941 Where the principal value of the estate Rate of duty Exceed...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc4-</link><title>Estate Duty Act - Fourth Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955</title><description>Section 6(1)(d ) . Rates of Remission of Estate Duty in the Case of Persons Dying on or After 4TH July 1941 and Before 9TH November 1955 Where the principal value of the estate Rat...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc5-</link><title>Estate Duty Act - Fifth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and —</title><description>Section 6(1) Rates of Estate Duty in the Case of Persons Dying on or After 9TH November 1955 and Before 1ST April 1974, and — IF DEATH OCCURRED BEFORE 1ST JANUARY 1965, WHEREVER DO...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc6-</link><title>Estate Duty Act - Sixth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the States of Malaya, Sabah or Sarawak</title><description>Section 6(1)(f ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST January 1965 and Before 9TH August 1965, Where the Deceased Was Domiciled in Singapore or the S...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc7-</link><title>Estate Duty Act - Seventh Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 6(1)(h ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate Rate of duty $   For every d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc8-</link><title>Estate Duty Act - Eighth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979</title><description>Section 6(1)(i ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 Principal value of the estate Rate of duty $   For every d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc9-</link><title>Estate Duty Act - Ninth Schedule Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984</title><description>Section 6(1)(j ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 Principal value of the estate Rate of duty $   For every d...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc10-</link><title>Estate Duty Act - Tenth  Schedule </title><description>Section 6(1)(k ) . Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 Principal value of the estate Rate of duty $   For eve...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc11-</link><title>Estate Duty Act - Eleventh  Schedule Rates of Interest</title><description>Sections 36(1) (3), (3), 47(1) . Rates of Interest Period Rate of interest 1. From the date of death to the date of payment of the estate duty or the expiration of 6 months from th...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc12-</link><title>Estate Duty Act - Twelfth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977</title><description>Section 7(2) . Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 Principal value of the estate in excess of $50,00...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc13-</link><title>Estate Duty Act - Thirteenth  Schedule Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984</title><description>Section 7(3) . Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Principal value of the estate Rates of remission ...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=Sc14-</link><title>Estate Duty Act - Fourteenth  Schedule Exemptions</title><description>Section 13 . Exemptions Institutions The National University of Singapore. The Singapore Society of Accountants. The Board of Legal Education. The Law Society of Singapore. The Nat...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=xv-</link><title>Estate Duty Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Estate Duty Act . It is not part of this Act. Ordinance 11 of 1929 Estate Duty Ordinance 1929 Date of First...</description><pubDate>Fri, 06 Sep 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19951130?ValidDate=19951130&amp;ProvIds=pr2-</link><title>Estate Duty Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accountable person means an executor or any other person upon whom there is imposed under the provisions of this...</description><pubDate>Thu, 30 Nov 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/EDA1929/Historical/19960906?ValidDate=19960906&amp;ProvIds=P1II-</link><title>Estate Duty Act - Part II ESTATE DUTY</title><description>Part II ESTATE DUTY</description><pubDate>Thu, 30 Nov 1995 00:00:00 +0800</pubDate></item></channel></rss>