﻿<?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>Stamp Duties Act amendments</title><link>https://sso.agc.gov.sg/Act/SDA1929?ValidDate=20181004&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr2-</link><title>Stamp Duties Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — bare trust beneficiary , in relation to a trust over property, means a person — who is identified in the declara...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr3-</link><title>Stamp Duties Act 1929 - 3 Commissioner and Deputy Commissioners of Stamp Duties</title><description>Commissioner and Deputy Commissioners of Stamp Duties The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called th...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr4-</link><title>Stamp Duties Act 1929 - 4 Instruments chargeable with duty</title><description>Instruments chargeable with duty Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument — which, not...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr5-</link><title>Stamp Duties Act 1929 - 5 All facts and circumstances to be set out</title><description>All facts and circumstances to be set out All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is c...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr6-</link><title>Stamp Duties Act 1929 - 6 Instrument relating to distinct matters</title><description>Instrument relating to distinct matters Except where express provision to the contrary is made by this Act or any other Act — an instrument containing or relating to several distin...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr6B-</link><title>Stamp Duties Act 1929 - 6B E‑Stamping system</title><description>E‑Stamping system The computer service known as the E‑Stamping system and established under section 6B as in force immediately before , may be used for the purposes mentioned in su...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr6D-</link><title>Stamp Duties Act 1929 - 6D Electronic funds transfer of duty</title><description>Electronic funds transfer of duty A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from the person’s des...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr9-</link><title>Stamp Duties Act 1929 - 9 Composition of duty</title><description>Composition of duty Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on e...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr12-</link><title>Stamp Duties Act 1929 - 12 Counterparts</title><description>Counterparts The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr13-</link><title>Stamp Duties Act 1929 - 13 Currency and securities</title><description>Currency and securities Where an instrument is chargeable with ad valorem duty in respect of — any money expressed in any currency other than that of Singapore; or any stock or mar...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr15-</link><title>Stamp Duties Act 1929 - 15 Relief from ad valorem stamp duty</title><description>Relief from ad valorem stamp duty If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, ad valorem stamp duty under Articles 3(a ), ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr15A-</link><title>Stamp Duties Act 1929 - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr16-</link><title>Stamp Duties Act 1929 - 16 Voluntary conveyance inter vivos</title><description>Voluntary conveyance inter vivos Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or tr...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr17-</link><title>Stamp Duties Act 1929 - 17 How conveyance in consideration of debt or subject to future payment, etc., to be charged</title><description>How conveyance in consideration of debt or subject to future payment, etc., to be charged When any property is conveyed to any person in consideration, wholly or in part, of any de...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr18-</link><title>Stamp Duties Act 1929 - 18 Duties on foreclosure orders</title><description>Duties on foreclosure orders Subject to section 17, a decree or an order for, or having the effect of an order for, foreclosure in respect of mortgaged property is chargeable with ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr19-</link><title>Stamp Duties Act 1929 - 19 Valuation in case of annuity</title><description>Valuation in case of annuity Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period not ex...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr21-</link><title>Stamp Duties Act 1929 - 21 Conveyances and transfers in contemplation of sale</title><description>Conveyances and transfers in contemplation of sale Subject to this section, any instrument by which property is conveyed or transferred to any person in contemplation of a sale of ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr22-</link><title>Stamp Duties Act 1929 - 22 Contracts, etc., to be chargeable as conveyances on sale</title><description>Contracts, etc., to be chargeable as conveyances on sale Every contract or agreement for the sale of — any equitable estate or interest in any property; or any estate or interest i...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr22A-</link><title>Stamp Duties Act 1929 - 22A Additional duty on instruments for disposal of immovable property within specified holding period</title><description>Additional duty on instruments for disposal of immovable property within specified holding period Subject to the provisions of this Act, every contract or agreement for the sale of...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr22B-</link><title>Stamp Duties Act 1929 - 22B Power to bring section 22A into operation</title><description>Power to bring section 22A into operation Section 22A does not come into operation except at the time and in the manner mentioned in subsection (2). 6/2010 The Minister may, from t...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an en...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr23A-</link><title>Stamp Duties Act 1929 - 23A Offences for section 23</title><description>Offences for section 23 If — the grantee of a conveyance of equity interests in an entity asks the grantor whether the entity is a PHE or for any information concerning the PHE’s u...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr23B-</link><title>Stamp Duties Act 1929 - 23B Section 23, etc., applies also to transfers, assignments and contracts</title><description>Section 23, etc., applies also to transfers, assignments and contracts Sections 23 and 23A apply to a transfer or assignment of equity interests in an entity as they apply to a con...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr23C-</link><title>Stamp Duties Act 1929 - 23C Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.</title><description>Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc. Where — an arrangement mentioned in subsection (3) has the effect of a pe...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr23D-</link><title>Stamp Duties Act 1929 - 23D Power to bring sections 23 to 23C into operation</title><description>Power to bring sections 23 to 23C into operation Sections 23 to 23C only come into operation at the time and in the manner mentioned in subsection (2). 13/2017 The Minister may, fr...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr26-</link><title>Stamp Duties Act 1929 - 26 Directions as to duty upon leases, etc.</title><description>Directions as to duty upon leases, etc. A lease or an agreement for a lease or with respect to any letting is not chargeable with any duty in respect of any penal rent, or increase...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr27-</link><title>Stamp Duties Act 1929 - 27 Directions as to duty upon mortgages, etc.</title><description>Directions as to duty upon mortgages, etc. A security for the transfer or retransfer of any stock is chargeable with the same duty as a similar security for a sum of money equal in...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr31-</link><title>Stamp Duties Act 1929 - 31 Conversion of firm and private company to limited liability partnership</title><description>Conversion of firm and private company to limited liability partnership Every notice of registration issued by the Registrar upon the conversion of a firm to a limited liability pa...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr32-</link><title>Stamp Duties Act 1929 - 32 Significant change of partners of limited liability partnership</title><description>Significant change of partners of limited liability partnership This section applies for the purposes of sections 32A and 32B in determining whether a change of partners of a limit...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr32A-</link><title>Stamp Duties Act 1929 - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section applies to any limited liability partnership holding any chargeable property. Where a change of partners amounts ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr32B-</link><title>Stamp Duties Act 1929 - 32B Conveyance between limited liability partnership and partner</title><description>Conveyance between limited liability partnership and partner Subject to subsection (3), the ad valorem stamp duty chargeable on any instrument made for the purposes of or in connec...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr32C-</link><title>Stamp Duties Act 1929 - 32C Amalgamation of companies under sections 215A to 215H of Companies Act 1967</title><description>Amalgamation of companies under sections 215A to 215H of Companies Act 1967 This section applies to an amalgamation of companies in accordance with sections 215A to 215H of the Com...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr33-</link><title>Stamp Duties Act 1929 - 33 Directions as to disposal of shares in certain circumstances</title><description>Directions as to disposal of shares in certain circumstances Subject to subsection (2), where a disposal of shares in a company by a transferor to a transferee is effected by — the...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr33A-</link><title>Stamp Duties Act 1929 - 33A Commissioner to disregard certain transactions and dispositions</title><description>Commissioner to disregard certain transactions and dispositions Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, directl...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr33B-</link><title>Stamp Duties Act 1929 - 33B Surcharge on adjustments under section 33A</title><description>Surcharge on adjustments under section 33A This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after . 41/2...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr33C-</link><title>Stamp Duties Act 1929 - 33C Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.</title><description>Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc. Despite any objection under section 39A to an adjustment ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr34-</link><title>Stamp Duties Act 1929 - 34 Duty by whom payable</title><description>Duty by whom payable In the absence of an agreement to the contrary, the expense of providing the proper stamp duty is to be borne — in the case of the instruments described in the...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr36-</link><title>Stamp Duties Act 1929 - 36 Exemptions</title><description>Exemptions No duty is chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Government wo...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr37-</link><title>Stamp Duties Act 1929 - 37 Mode of adjudication as to proper stamp duty</title><description>Mode of adjudication as to proper stamp duty Where — any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or a copy of any...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr38-</link><title>Stamp Duties Act 1929 - 38 Certificate of adjudication by Commissioner</title><description>Certificate of adjudication by Commissioner When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in the Commissioner’s opinion one of a d...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr39-</link><title>Stamp Duties Act 1929 - 39 Exception to sections 37 and 38</title><description>Exception to sections 37 and 38 Nothing in sections 37 and 38 extends to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit.</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr39A-</link><title>Stamp Duties Act 1929 - 39A Notice of objection</title><description>Notice of objection Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (called in this Act a notice of obj...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr40-</link><title>Stamp Duties Act 1929 - 40 Appeal to General Division of High Court</title><description>Appeal to General Division of High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after th...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr41-</link><title>Stamp Duties Act 1929 - 41 Stamping after adjudication</title><description>Stamping after adjudication When the Commissioner’s opinion with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument must be stam...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr43-</link><title>Stamp Duties Act 1929 - 43 Instruments executed outside Singapore</title><description>Instruments executed outside Singapore Every instrument chargeable with duty executed only outside Singapore may be stamped within 30 days after it has first been received in Singa...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr46-</link><title>Stamp Duties Act 1929 - 46 Stamping of instruments after execution</title><description>Stamping of instruments after execution Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stamped...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr48-</link><title>Stamp Duties Act 1929 - 48 Denoting penalty</title><description>Denoting penalty The payment of any penalty prescribed under section 46 must be denoted — by a receipt issued by the Commissioner; or by notation on the stamp certificate relating ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr49-</link><title>Stamp Duties Act 1929 - 49 Persons liable to penalty</title><description>Persons liable to penalty The person liable to any penalty under section 46 is the person by whom the duty is payable in accordance with Part 4.</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr50-</link><title>Stamp Duties Act 1929 - 50 Suit for recovery of duty, etc., by Commissioner</title><description>Suit for recovery of duty, etc., by Commissioner Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr51-</link><title>Stamp Duties Act 1929 - 51 Examination and impounding of instruments</title><description>Examination and impounding of instruments Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, b...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr52-</link><title>Stamp Duties Act 1929 - 52 Instruments not duly stamped inadmissible in evidence</title><description>Instruments not duly stamped inadmissible in evidence Subject to this section, an instrument chargeable with duty must not be admitted in evidence for any purpose by any person hav...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr53-</link><title>Stamp Duties Act 1929 - 53 Instruments impounded how dealt with</title><description>Instruments impounded how dealt with When the person impounding an instrument under section 51 has by law or consent of parties authority to receive evidence and admits the instrum...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr55-</link><title>Stamp Duties Act 1929 - 55 Recovery of duty and penalty</title><description>Recovery of duty and penalty When any duty or penalty has been paid in respect of any instrument by any person (X ), and by agreement or under the provisions of this Act or of any ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr57-</link><title>Stamp Duties Act 1929 - 57 Allowance for duty paid for certain instruments</title><description>Allowance for duty paid for certain instruments Subject to the conditions specified in subsection (2) and to such rules as the Minister may make and to the production of such evide...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr58-</link><title>Stamp Duties Act 1929 - 58 Allowance for duty paid or overpaid</title><description>Allowance for duty paid or overpaid When any person — has inadvertently paid duty of a greater value than was necessary; or has inadvertently paid duty in respect of an instrument ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr59-</link><title>Stamp Duties Act 1929 - 59 Interpretation of this Part</title><description>Interpretation of this Part In this Part — electronic and electronic record have the meanings given by section 2(1) of the Electronic Transactions Act 2010; Example      Anything s...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60-</link><title>Stamp Duties Act 1929 - 60 Application</title><description>Application This Part applies to electronic instruments that are executed, in accordance with section 60C, on or after . 37/2018</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60A-</link><title>Stamp Duties Act 1929 - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an ele...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60B-</link><title>Stamp Duties Act 1929 - 60B Application of Act to electronic instruments</title><description>Application of Act to electronic instruments This Act applies in relation to an electronic instrument subject to the modifications set out in sections 60C to 60F and such other mod...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60C-</link><title>Stamp Duties Act 1929 - 60C Execution of electronic instruments</title><description>Execution of electronic instruments An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it. 37/2018 An...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60F-</link><title>Stamp Duties Act 1929 - 60F Other modifications of Act for electronic instruments</title><description>Other modifications of Act for electronic instruments A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an inst...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60G-</link><title>Stamp Duties Act 1929 - 60G Exempt electronic records and transactions</title><description>Exempt electronic records and transactions Sections 60B to 60F do not apply to any electronic record, or to any transaction effected (whether wholly or partly) by electronic means,...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60H-</link><title>Stamp Duties Act 1929 - 60H Rules</title><description>Rules The Minister may make rules — to prescribe anything that is authorised to be prescribed under this Part; and to provide that any electronic record of a particular description...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60I-</link><title>Stamp Duties Act 1929 - 60I Application of Act to instrument between sub‑funds</title><description>Application of Act to instrument between sub‑funds A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (calle...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60J-</link><title>Stamp Duties Act 1929 - 60J Application of Act to instrument with a sub‑fund</title><description>Application of Act to instrument with a sub‑fund A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60K-</link><title>Stamp Duties Act 1929 - 60K Modifications to section 22A</title><description>Modifications to section 22A In the application of section 22A to an instrument between sub‑funds, the disposal under that instrument of specified immovable property or part of suc...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60L-</link><title>Stamp Duties Act 1929 - 60L Modifications to sections 23, 23A, 23B, 23C and 23D</title><description>Modifications to sections 23, 23A, 23B, 23C and 23D A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — a VCC; and a sub‑fund of an umbrella VCC. 28/2019 For ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60M-</link><title>Stamp Duties Act 1929 - 60M Modifications to other provisions</title><description>Modifications to other provisions A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — in the case of an instrument between sub‑fund...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60N-</link><title>Stamp Duties Act 1929 - 60N Fines on umbrella VCC considered liability of its sub‑funds in certain cases</title><description>Fines on umbrella VCC considered liability of its sub‑funds in certain cases Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence und...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr60O-</link><title>Stamp Duties Act 1929 - 60O Rules</title><description>Rules The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. 28/2019 For a period of 2 years starting on , the Minister may make rul...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr62-</link><title>Stamp Duties Act 1929 - 62 Penalty for evasion of duty</title><description>Penalty for evasion of duty Any person who with intent to evade the payment of duty — executes any instrument in which all the facts and circumstances are not fully and truly set o...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr63-</link><title>Stamp Duties Act 1929 - 63 Penalty for executing instruments not duly stamped, etc.</title><description>Penalty for executing instruments not duly stamped, etc. Any person who — having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable wit...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr64-</link><title>Stamp Duties Act 1929 - 64 Penalties relating to stamp certificates, etc.</title><description>Penalties relating to stamp certificates, etc. Any person who — sells or offers for sale a stamp certificate or certificate of adjudication; falsifies any part of a stamp certifica...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr65-</link><title>Stamp Duties Act 1929 - 65 Penalty for obstructing Commissioner and similar offences</title><description>Penalty for obstructing Commissioner and similar offences A person must not — resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of a...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr65A-</link><title>Stamp Duties Act 1929 - 65A General penalty</title><description>General penalty Any person guilty of an offence under this Act for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default to...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr66-</link><title>Stamp Duties Act 1929 - 66 Penalty for enrolling, etc., instrument not duly stamped</title><description>Penalty for enrolling, etc., instrument not duly stamped If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeab...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr67-</link><title>Stamp Duties Act 1929 - 67 Fraud in relation to duty</title><description>Fraud in relation to duty Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Govern...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr68A-</link><title>Stamp Duties Act 1929 - 68A Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — by delivering the summons to the p...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr68B-</link><title>Stamp Duties Act 1929 - 68B 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 identi...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr69-</link><title>Stamp Duties Act 1929 - 69 Books, etc., in custody of public officers may be inspected without fee</title><description>Books, etc., in custody of public officers may be inspected without fee Every public officer having in his or her custody any register, book, record, paper, document or proceeding ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr70-</link><title>Stamp Duties Act 1929 - 70 Power to declare agent, etc., for recovery of duty</title><description>Power to declare agent, etc., for recovery of duty The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, and...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr70AA-</link><title>Stamp Duties Act 1929 - 70AA Recovery of duty, etc., from persons leaving Singapore</title><description>Recovery of duty, etc., from persons leaving Singapore Where the Commissioner is of the opinion that any person is about or likely to leave Singapore without paying all the duty or...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr70C-</link><title>Stamp Duties Act 1929 - 70C Power to call for any instrument, book, document, account or other record, or to obtain information</title><description>Power to call for any instrument, book, document, account or other record, or to obtain information For the purposes of this Act, the Commissioner may by notice require any person ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr71-</link><title>Stamp Duties Act 1929 - 71 Commissioner may require declaration, etc.</title><description>Commissioner may require declaration, etc. The Commissioner may require any person to produce evidence by way of statutory declaration or otherwise for any purpose connected with t...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr73-</link><title>Stamp Duties Act 1929 - 73 Responsibility for loss or damage</title><description>Responsibility for loss or damage Neither the Government nor the Commissioner is responsible for the loss of or for damage to any instrument tendered for stamping while in the Comm...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr74-</link><title>Stamp Duties Act 1929 - 74 Power to reduce or remit duties</title><description>Power to reduce or remit duties The Minister may, in his or her discretion and subject to such conditions as he or she may impose, reduce or remit, prospectively or retrospectively...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr75-</link><title>Stamp Duties Act 1929 - 75 Refund and repayment of duty</title><description>Refund and repayment of duty The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances: a...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr78-</link><title>Stamp Duties Act 1929 - 78 Power to amend Schedules</title><description>Power to amend Schedules The Minister may by notification in the Gazette add to, vary or revoke the whole or any part of the First, Third, Fourth or Fifth Schedule. 1/2013 Where a ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to the...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=Sc3-</link><title>Stamp Duties Act 1929 - Third Schedule Persons liable to pay stamp duty</title><description>Sections 23, 23B, 34(a ) and 78 Persons liable to pay stamp duty Article Nature of the instrument and the reference number thereto in the First Schedule Person liable to pay stamp ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=Sc4-</link><title>Stamp Duties Act 1929 - Fourth Schedule Adjudication fees</title><description>Sections 37(3) and 78(1) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, whether or not the instrument qualifies f...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=Sc5-</link><title>Stamp Duties Act 1929 - Fifth Schedule Valuation fees</title><description>Sections 37(7) and 78(1) Valuation fees Subject matter of instrument Fee 1.	Any immovable property — $100 (a )	sold under Part 4 of the Housing and Development Act 1959; or (b )	fa...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 1881...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=xy-</link><title>Stamp Duties Act 1929 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition. ...</description><pubDate>Fri, 13 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Thu, 27 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Thu, 27 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230427&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Thu, 27 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230427&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Thu, 27 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr15A-</link><title>Stamp Duties Act 1929 - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230427&amp;ProvIds=pr15A-</link><title>Stamp Duties Act 1929 - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230401&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230401?ValidDate=20230401&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Wed, 15 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Wed, 15 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Wed, 15 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr2-</link><title>Stamp Duties Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — bare trust beneficiary , in relation to a trust over property, means a person — who is identified in the declar...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr16-</link><title>Stamp Duties Act 1929 - 16 Voluntary conveyance inter vivos</title><description>Voluntary conveyance inter vivos Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or t...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230427&amp;ProvIds=pr2-</link><title>Stamp Duties Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — bare trust beneficiary , in relation to a trust over property, means a person — who is identified in the declar...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=P13-</link><title>Stamp Duties Act 1929 - Part 3 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</title><description>Part 3 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230427&amp;ProvIds=pr16-</link><title>Stamp Duties Act 1929 - 16 Voluntary conveyance inter vivos</title><description>Voluntary conveyance inter vivos Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or t...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr22C-</link><title>Stamp Duties Act 1929 - 22C Duty on renunciation of interest in trust over residential property by beneficiary</title><description>Duty on renunciation of interest in trust over residential property by beneficiary This section applies in a case where — a person (called in this section the settlor) declared a b...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230427&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr23BA-</link><title>Stamp Duties Act 1929 - 23BA Modification of section 23, etc., where grantee, etc., holds on trust for bare trust beneficiary</title><description>Modification of section 23, etc., where grantee, etc., holds on trust for bare trust beneficiary In sections 23, 23A and 23B, Article 3A of the First Schedule and Article 2A of the...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220510?ValidDate=20220510&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220510?ValidDate=20220510&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220510?ValidDate=20220510&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220510?ValidDate=20220510&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Tue, 10 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Mon, 09 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Mon, 09 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Mon, 09 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Mon, 09 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Mon, 09 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Mon, 09 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr50-</link><title>Stamp Duties Act 1929 - 50 Suit for recovery of duty, etc., by Commissioner</title><description>Suit for recovery of duty, etc., by Commissioner Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr70-</link><title>Stamp Duties Act 1929 - 70 Power to declare agent, etc., for recovery of duty</title><description>Power to declare agent, etc., for recovery of duty The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, an...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr50-</link><title>Stamp Duties Act 1929 - 50 Suit for recovery of duty, etc., by Commissioner</title><description>Suit for recovery of duty, etc., by Commissioner Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr70-</link><title>Stamp Duties Act 1929 - 70 Power to declare agent, etc., for recovery of duty</title><description>Power to declare agent, etc., for recovery of duty The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, an...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr3-</link><title>Stamp Duties Act 1929 - 3 Commissioner and Deputy Commissioners of Stamp Duties</title><description>Commissioner and Deputy Commissioners of Stamp Duties The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr4-</link><title>Stamp Duties Act 1929 - 4 Instruments chargeable with duty</title><description>Instruments chargeable with duty Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument — which, no...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr5-</link><title>Stamp Duties Act 1929 - 5 All facts and circumstances to be set out</title><description>All facts and circumstances to be set out All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr6-</link><title>Stamp Duties Act 1929 - 6 Instrument relating to distinct matters</title><description>Instrument relating to distinct matters Except where express provision to the contrary is made by this Act or any other Act — an instrument containing or relating to several disti...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr6B-</link><title>Stamp Duties Act 1929 - 6B E‑Stamping system</title><description>E‑Stamping system The computer service known as the E‑Stamping system and established under section 6B as in force immediately before , may be used for the purposes mentioned in s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr6D-</link><title>Stamp Duties Act 1929 - 6D Electronic funds transfer of duty</title><description>Electronic funds transfer of duty A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from the person’s de...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr9-</link><title>Stamp Duties Act 1929 - 9 Composition of duty</title><description>Composition of duty Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr12-</link><title>Stamp Duties Act 1929 - 12 Counterparts</title><description>Counterparts The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr13-</link><title>Stamp Duties Act 1929 - 13 Currency and securities</title><description>Currency and securities Where an instrument is chargeable with ad valorem duty in respect of — any money expressed in any currency other than that of Singapore; or any stock or ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr15-</link><title>Stamp Duties Act 1929 - 15 Relief from ad valorem stamp duty</title><description>Relief from ad valorem stamp duty If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, ad valorem stamp duty under Articles 3(a ),...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr17-</link><title>Stamp Duties Act 1929 - 17 How conveyance in consideration of debt or subject to future payment, etc., to be charged</title><description>How conveyance in consideration of debt or subject to future payment, etc., to be charged When any property is conveyed to any person in consideration, wholly or in part, of any d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr18-</link><title>Stamp Duties Act 1929 - 18 Duties on foreclosure orders</title><description>Duties on foreclosure orders Subject to section 17, a decree or an order for, or having the effect of an order for, foreclosure in respect of mortgaged property is chargeable with...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr19-</link><title>Stamp Duties Act 1929 - 19 Valuation in case of annuity</title><description>Valuation in case of annuity Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period not e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr21-</link><title>Stamp Duties Act 1929 - 21 Conveyances and transfers in contemplation of sale</title><description>Conveyances and transfers in contemplation of sale Subject to this section, any instrument by which property is conveyed or transferred to any person in contemplation of a sale of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr22-</link><title>Stamp Duties Act 1929 - 22 Contracts, etc., to be chargeable as conveyances on sale</title><description>Contracts, etc., to be chargeable as conveyances on sale Every contract or agreement for the sale of — any equitable estate or interest in any property; or any estate or interest ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr22A-</link><title>Stamp Duties Act 1929 - 22A Additional duty on instruments for disposal of immovable property within specified holding period</title><description>Additional duty on instruments for disposal of immovable property within specified holding period Subject to the provisions of this Act, every contract or agreement for the sale o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr22B-</link><title>Stamp Duties Act 1929 - 22B Power to bring section 22A into operation</title><description>Power to bring section 22A into operation Section 22A does not come into operation except at the time and in the manner mentioned in subsection (2). 6/2010 The Minister may, from ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr23A-</link><title>Stamp Duties Act 1929 - 23A Offences for section 23</title><description>Offences for section 23 If — the grantee of a conveyance of equity interests in an entity asks the grantor whether the entity is a PHE or for any information concerning the PHE’s ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr23B-</link><title>Stamp Duties Act 1929 - 23B Section 23, etc., applies also to transfers, assignments and contracts</title><description>Section 23, etc., applies also to transfers, assignments and contracts Sections 23 and 23A apply to a transfer or assignment of equity interests in an entity as they apply to a co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr23C-</link><title>Stamp Duties Act 1929 - 23C Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.</title><description>Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc. Where — an arrangement mentioned in subsection (3) has the effect of a p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr23D-</link><title>Stamp Duties Act 1929 - 23D Power to bring sections 23 to 23C into operation</title><description>Power to bring sections 23 to 23C into operation Sections 23 to 23C only come into operation at the time and in the manner mentioned in subsection (2). 13/2017 The Minister may, f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr26-</link><title>Stamp Duties Act 1929 - 26 Directions as to duty upon leases, etc.</title><description>Directions as to duty upon leases, etc. A lease or an agreement for a lease or with respect to any letting is not chargeable with any duty in respect of any penal rent, or increas...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr27-</link><title>Stamp Duties Act 1929 - 27 Directions as to duty upon mortgages, etc.</title><description>Directions as to duty upon mortgages, etc. A security for the transfer or retransfer of any stock is chargeable with the same duty as a similar security for a sum of money equal i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr31-</link><title>Stamp Duties Act 1929 - 31 Conversion of firm and private company to limited liability partnership</title><description>Conversion of firm and private company to limited liability partnership Every notice of registration issued by the Registrar upon the conversion of a firm to a limited liability p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr32-</link><title>Stamp Duties Act 1929 - 32 Significant change of partners of limited liability partnership</title><description>Significant change of partners of limited liability partnership This section applies for the purposes of sections 32A and 32B in determining whether a change of partners of a limi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr32A-</link><title>Stamp Duties Act 1929 - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section applies to any limited liability partnership holding any chargeable property. Where a change of partners amounts...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr32B-</link><title>Stamp Duties Act 1929 - 32B Conveyance between limited liability partnership and partner</title><description>Conveyance between limited liability partnership and partner Subject to subsection (3), the ad valorem stamp duty chargeable on any instrument made for the purposes of or in conne...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr32C-</link><title>Stamp Duties Act 1929 - 32C Amalgamation of companies under sections 215A to 215H of Companies Act 1967</title><description>Amalgamation of companies under sections 215A to 215H of Companies Act 1967 This section applies to an amalgamation of companies in accordance with sections 215A to 215H of the Co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr33-</link><title>Stamp Duties Act 1929 - 33 Directions as to disposal of shares in certain circumstances</title><description>Directions as to disposal of shares in certain circumstances Subject to subsection (2), where a disposal of shares in a company by a transferor to a transferee is effected by — th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr33A-</link><title>Stamp Duties Act 1929 - 33A Commissioner to disregard certain transactions and dispositions</title><description>Commissioner to disregard certain transactions and dispositions Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, direct...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr33B-</link><title>Stamp Duties Act 1929 - 33B Surcharge on adjustments under section 33A</title><description>Surcharge on adjustments under section 33A This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after . 41/...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr33C-</link><title>Stamp Duties Act 1929 - 33C Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.</title><description>Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc. Despite any objection under section 39A to an adjustment...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr34-</link><title>Stamp Duties Act 1929 - 34 Duty by whom payable</title><description>Duty by whom payable In the absence of an agreement to the contrary, the expense of providing the proper stamp duty is to be borne — in the case of the instruments described in th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr36-</link><title>Stamp Duties Act 1929 - 36 Exemptions</title><description>Exemptions No duty is chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Government w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr37-</link><title>Stamp Duties Act 1929 - 37 Mode of adjudication as to proper stamp duty</title><description>Mode of adjudication as to proper stamp duty Where — any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or a copy of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr38-</link><title>Stamp Duties Act 1929 - 38 Certificate of adjudication by Commissioner</title><description>Certificate of adjudication by Commissioner When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in the Commissioner’s opinion one of a ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr39-</link><title>Stamp Duties Act 1929 - 39 Exception to sections 37 and 38</title><description>Exception to sections 37 and 38 Nothing in sections 37 and 38 extends to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr39A-</link><title>Stamp Duties Act 1929 - 39A Notice of objection</title><description>Notice of objection Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (called in this Act a notice of ob...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr40-</link><title>Stamp Duties Act 1929 - 40 Appeal to General Division of High Court</title><description>Appeal to General Division of High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr41-</link><title>Stamp Duties Act 1929 - 41 Stamping after adjudication</title><description>Stamping after adjudication When the Commissioner’s opinion with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument must be sta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr43-</link><title>Stamp Duties Act 1929 - 43 Instruments executed outside Singapore</title><description>Instruments executed outside Singapore Every instrument chargeable with duty executed only outside Singapore may be stamped within 30 days after it has first been received in Sing...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr46-</link><title>Stamp Duties Act 1929 - 46 Stamping of instruments after execution</title><description>Stamping of instruments after execution Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stampe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr48-</link><title>Stamp Duties Act 1929 - 48 Denoting penalty</title><description>Denoting penalty The payment of any penalty prescribed under section 46 must be denoted — by a receipt issued by the Commissioner; or by notation on the stamp certificate relating...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr49-</link><title>Stamp Duties Act 1929 - 49 Persons liable to penalty</title><description>Persons liable to penalty The person liable to any penalty under section 46 is the person by whom the duty is payable in accordance with Part 4.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr51-</link><title>Stamp Duties Act 1929 - 51 Examination and impounding of instruments</title><description>Examination and impounding of instruments Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr52-</link><title>Stamp Duties Act 1929 - 52 Instruments not duly stamped inadmissible in evidence</title><description>Instruments not duly stamped inadmissible in evidence Subject to this section, an instrument chargeable with duty must not be admitted in evidence for any purpose by any person ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr53-</link><title>Stamp Duties Act 1929 - 53 Instruments impounded how dealt with</title><description>Instruments impounded how dealt with When the person impounding an instrument under section 51 has by law or consent of parties authority to receive evidence and admits the instru...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr55-</link><title>Stamp Duties Act 1929 - 55 Recovery of duty and penalty</title><description>Recovery of duty and penalty When any duty or penalty has been paid in respect of any instrument by any person (X ), and by agreement or under the provisions of this Act or of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr57-</link><title>Stamp Duties Act 1929 - 57 Allowance for duty paid for certain instruments</title><description>Allowance for duty paid for certain instruments Subject to the conditions specified in subsection (2) and to such rules as the Minister may make and to the production of such evid...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr58-</link><title>Stamp Duties Act 1929 - 58 Allowance for duty paid or overpaid</title><description>Allowance for duty paid or overpaid When any person — has inadvertently paid duty of a greater value than was necessary; or has inadvertently paid duty in respect of an instrument...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr59-</link><title>Stamp Duties Act 1929 - 59 Interpretation of this Part</title><description>Interpretation of this Part In this Part — electronic and electronic record have the meanings given by section 2(1) of the Electronic Transactions Act 2010; Example      Anything ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60-</link><title>Stamp Duties Act 1929 - 60 Application</title><description>Application This Part applies to electronic instruments that are executed, in accordance with section 60C, on or after . 37/2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60A-</link><title>Stamp Duties Act 1929 - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an el...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60B-</link><title>Stamp Duties Act 1929 - 60B Application of Act to electronic instruments</title><description>Application of Act to electronic instruments This Act applies in relation to an electronic instrument subject to the modifications set out in sections 60C to 60F and such other mo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60C-</link><title>Stamp Duties Act 1929 - 60C Execution of electronic instruments</title><description>Execution of electronic instruments An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it. 37/2018 A...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60F-</link><title>Stamp Duties Act 1929 - 60F Other modifications of Act for electronic instruments</title><description>Other modifications of Act for electronic instruments A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an ins...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60G-</link><title>Stamp Duties Act 1929 - 60G Exempt electronic records and transactions</title><description>Exempt electronic records and transactions Sections 60B to 60F do not apply to any electronic record, or to any transaction effected (whether wholly or partly) by electronic means...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60H-</link><title>Stamp Duties Act 1929 - 60H Rules</title><description>Rules The Minister may make rules — to prescribe anything that is authorised to be prescribed under this Part; and to provide that any electronic record of a particular descriptio...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60I-</link><title>Stamp Duties Act 1929 - 60I Application of Act to instrument between sub‑funds</title><description>Application of Act to instrument between sub‑funds A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (call...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60J-</link><title>Stamp Duties Act 1929 - 60J Application of Act to instrument with a sub‑fund</title><description>Application of Act to instrument with a sub‑fund A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60K-</link><title>Stamp Duties Act 1929 - 60K Modifications to section 22A</title><description>Modifications to section 22A In the application of section 22A to an instrument between sub‑funds, the disposal under that instrument of specified immovable property or part of su...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60L-</link><title>Stamp Duties Act 1929 - 60L Modifications to sections 23, 23A, 23B, 23C and 23D</title><description>Modifications to sections 23, 23A, 23B, 23C and 23D A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — a VCC; and a sub‑fund of an umbrella VCC. 28/2019 For...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60M-</link><title>Stamp Duties Act 1929 - 60M Modifications to other provisions</title><description>Modifications to other provisions A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — in the case of an instrument between sub‑fun...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60N-</link><title>Stamp Duties Act 1929 - 60N Fines on umbrella VCC considered liability of its sub‑funds in certain cases</title><description>Fines on umbrella VCC considered liability of its sub‑funds in certain cases Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence un...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr60O-</link><title>Stamp Duties Act 1929 - 60O Rules</title><description>Rules The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. 28/2019 For a period of 2 years starting on , the Minister may make ru...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr62-</link><title>Stamp Duties Act 1929 - 62 Penalty for evasion of duty</title><description>Penalty for evasion of duty Any person who with intent to evade the payment of duty — executes any instrument in which all the facts and circumstances are not fully and truly set ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr63-</link><title>Stamp Duties Act 1929 - 63 Penalty for executing instruments not duly stamped, etc.</title><description>Penalty for executing instruments not duly stamped, etc. Any person who — having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable wi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr64-</link><title>Stamp Duties Act 1929 - 64 Penalties relating to stamp certificates, etc.</title><description>Penalties relating to stamp certificates, etc. Any person who — sells or offers for sale a stamp certificate or certificate of adjudication; falsifies any part of a stamp certific...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr65-</link><title>Stamp Duties Act 1929 - 65 Penalty for obstructing Commissioner and similar offences</title><description>Penalty for obstructing Commissioner and similar offences A person must not — resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr65A-</link><title>Stamp Duties Act 1929 - 65A General penalty</title><description>General penalty Any person guilty of an offence under this Act for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr66-</link><title>Stamp Duties Act 1929 - 66 Penalty for enrolling, etc., instrument not duly stamped</title><description>Penalty for enrolling, etc., instrument not duly stamped If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr67-</link><title>Stamp Duties Act 1929 - 67 Fraud in relation to duty</title><description>Fraud in relation to duty Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Gover...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr68A-</link><title>Stamp Duties Act 1929 - 68A Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — by delivering the summons to the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr68B-</link><title>Stamp Duties Act 1929 - 68B 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/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr69-</link><title>Stamp Duties Act 1929 - 69 Books, etc., in custody of public officers may be inspected without fee</title><description>Books, etc., in custody of public officers may be inspected without fee Every public officer having in his or her custody any register, book, record, paper, document or proceeding...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr70AA-</link><title>Stamp Duties Act 1929 - 70AA Recovery of duty, etc., from persons leaving Singapore</title><description>Recovery of duty, etc., from persons leaving Singapore Where the Commissioner is of the opinion that any person is about or likely to leave Singapore without paying all the duty o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr70C-</link><title>Stamp Duties Act 1929 - 70C Power to call for any instrument, book, document, account or other record, or to obtain information</title><description>Power to call for any instrument, book, document, account or other record, or to obtain information For the purposes of this Act, the Commissioner may by notice require any person...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr71-</link><title>Stamp Duties Act 1929 - 71 Commissioner may require declaration, etc.</title><description>Commissioner may require declaration, etc. The Commissioner may require any person to produce evidence by way of statutory declaration or otherwise for any purpose connected with ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr73-</link><title>Stamp Duties Act 1929 - 73 Responsibility for loss or damage</title><description>Responsibility for loss or damage Neither the Government nor the Commissioner is responsible for the loss of or for damage to any instrument tendered for stamping while in the Com...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr74-</link><title>Stamp Duties Act 1929 - 74 Power to reduce or remit duties</title><description>Power to reduce or remit duties The Minister may, in his or her discretion and subject to such conditions as he or she may impose, reduce or remit, prospectively or retrospectivel...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr75-</link><title>Stamp Duties Act 1929 - 75 Refund and repayment of duty</title><description>Refund and repayment of duty The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances: ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=pr78-</link><title>Stamp Duties Act 1929 - 78 Power to amend Schedules</title><description>Power to amend Schedules The Minister may by notification in the Gazette add to, vary or revoke the whole or any part of the First, Third, Fourth or Fifth Schedule. 1/2013 Where a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=Sc3-</link><title>Stamp Duties Act 1929 - Third Schedule Persons liable to pay stamp duty</title><description>Sections 23, 23B, 34(a ) and 78 Persons liable to pay stamp duty Article Nature of the instrument and the reference number thereto in the First Schedule Person liable to pay stamp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=Sc4-</link><title>Stamp Duties Act 1929 - Fourth Schedule Adjudication fees</title><description>Sections 37(3) and 78(1) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, whether or not the instrument qualifies ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=Sc5-</link><title>Stamp Duties Act 1929 - Fifth Schedule Valuation fees</title><description>Sections 37(7) and 78(1) Valuation fees Subject matter of instrument Fee 1.	Any immovable property — $100 (a )	sold under Part 4 of the Housing and Development Act 1959; or (b )	f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230427?ValidDate=20230427&amp;ProvIds=xy-</link><title>Stamp Duties Act 1929 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P11-</link><title>Stamp Duties 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/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr1-</link><title>Stamp Duties Act 1929 - 1 Short title</title><description>Short title This Act is the Stamp Duties Act 1929 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr2-</link><title>Stamp Duties Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Commissioner means the Commissioner of Stamp Duties appointed under this Act; company means any company incorpo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr3-</link><title>Stamp Duties Act 1929 - 3 Commissioner and Deputy Commissioners of Stamp Duties</title><description>Commissioner and Deputy Commissioners of Stamp Duties The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P12-</link><title>Stamp Duties Act 1929 - Part 2 PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY</title><description>PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P12-P4_4-</link><title>Stamp Duties Act 1929 - Liability of instruments to duty</title><description>Liability of instruments to duty</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr4-</link><title>Stamp Duties Act 1929 - 4 Instruments chargeable with duty</title><description>Instruments chargeable with duty Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument — which, no...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P12-P4_5-</link><title>Stamp Duties Act 1929 - Payment of duty</title><description>Payment of duty</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr5-</link><title>Stamp Duties Act 1929 - 5 All facts and circumstances to be set out</title><description>All facts and circumstances to be set out All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr6-</link><title>Stamp Duties Act 1929 - 6 Instrument relating to distinct matters</title><description>Instrument relating to distinct matters Except where express provision to the contrary is made by this Act or any other Act — an instrument containing or relating to several disti...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr6A-</link><title>Stamp Duties Act 1929 - 6A How duties are denoted</title><description>How duties are denoted Except where express provision is made to the contrary in this Act, all duties chargeable on any instrument are to be paid and denoted by attaching to the i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr6B-</link><title>Stamp Duties Act 1929 - 6B E‑Stamping system</title><description>E‑Stamping system The computer service known as the E‑Stamping system and established under section 6B as in force immediately before , may be used for the purposes mentioned in s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr6C-</link><title>Stamp Duties Act 1929 - 6C Electronic assessment and stamping of instruments</title><description>Electronic assessment and stamping of instruments For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr6D-</link><title>Stamp Duties Act 1929 - 6D Electronic funds transfer of duty</title><description>Electronic funds transfer of duty A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from the person’s de...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr7-</link><title>Stamp Duties Act 1929 - 7 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr8-</link><title>Stamp Duties Act 1929 - 8 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr9-</link><title>Stamp Duties Act 1929 - 9 Composition of duty</title><description>Composition of duty Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr10-</link><title>Stamp Duties Act 1929 - 10 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr11-</link><title>Stamp Duties Act 1929 - 11 Where duty chargeable depends on duty paid on another instrument</title><description>Where duty chargeable depends on duty paid on another instrument Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr12-</link><title>Stamp Duties Act 1929 - 12 Counterparts</title><description>Counterparts The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr12A-</link><title>Stamp Duties Act 1929 - 12A Instrument exempt from duty if its original is stamped, etc.</title><description>Instrument exempt from duty if its original is stamped, etc. An instrument (whether it is the original or a duplicate or counterpart of an instrument) executed on or after is exem...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P12-P4_13-</link><title>Stamp Duties Act 1929 - Valuation for duty</title><description>Valuation for duty</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr13-</link><title>Stamp Duties Act 1929 - 13 Currency and securities</title><description>Currency and securities Where an instrument is chargeable with ad valorem duty in respect of — any money expressed in any currency other than that of Singapore; or any stock or ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr14-</link><title>Stamp Duties Act 1929 - 14 Instruments reserving interest</title><description>Instruments reserving interest When interest or goods and services tax is expressly made payable by the terms of an instrument, the instrument is not chargeable with duty higher t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P13-</link><title>Stamp Duties Act 1929 - Part 3 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</title><description>PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr15-</link><title>Stamp Duties Act 1929 - 15 Relief from ad valorem stamp duty</title><description>Relief from ad valorem stamp duty If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, ad valorem stamp duty under Articles 3(a ),...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr15A-</link><title>Stamp Duties Act 1929 - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr16-</link><title>Stamp Duties Act 1929 - 16 Voluntary conveyance inter vivos</title><description>Voluntary conveyance inter vivos Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr17-</link><title>Stamp Duties Act 1929 - 17 How conveyance in consideration of debt or subject to future payment, etc., to be charged</title><description>How conveyance in consideration of debt or subject to future payment, etc., to be charged When any property is conveyed to any person in consideration, wholly or in part, of any d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr18-</link><title>Stamp Duties Act 1929 - 18 Duties on foreclosure orders</title><description>Duties on foreclosure orders Subject to section 17, a decree or an order for, or having the effect of an order for, foreclosure in respect of mortgaged property is chargeable with...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr19-</link><title>Stamp Duties Act 1929 - 19 Valuation in case of annuity</title><description>Valuation in case of annuity Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period not e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr20-</link><title>Stamp Duties Act 1929 - 20 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr21-</link><title>Stamp Duties Act 1929 - 21 Conveyances and transfers in contemplation of sale</title><description>Conveyances and transfers in contemplation of sale Subject to this section, any instrument by which property is conveyed or transferred to any person in contemplation of a sale of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr22-</link><title>Stamp Duties Act 1929 - 22 Contracts, etc., to be chargeable as conveyances on sale</title><description>Contracts, etc., to be chargeable as conveyances on sale Every contract or agreement for the sale of — any equitable estate or interest in any property; or any estate or interest ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr22A-</link><title>Stamp Duties Act 1929 - 22A Additional duty on instruments for disposal of immovable property within specified holding period</title><description>Additional duty on instruments for disposal of immovable property within specified holding period Subject to the provisions of this Act, every contract or agreement for the sale o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr22B-</link><title>Stamp Duties Act 1929 - 22B Power to bring section 22A into operation</title><description>Power to bring section 22A into operation Section 22A does not come into operation except at the time and in the manner mentioned in subsection (2). 6/2010 The Minister may, from ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr23A-</link><title>Stamp Duties Act 1929 - 23A Offences for section 23</title><description>Offences for section 23 If — the grantee of a conveyance of equity interests in an entity asks the grantor whether the entity is a PHE or for any information concerning the PHE’s ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr23B-</link><title>Stamp Duties Act 1929 - 23B Section 23, etc., applies also to transfers, assignments and contracts</title><description>Section 23, etc., applies also to transfers, assignments and contracts Sections 23 and 23A apply to a transfer or assignment of equity interests in an entity as they apply to a co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr23C-</link><title>Stamp Duties Act 1929 - 23C Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.</title><description>Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc. Where — an arrangement mentioned in subsection (3) has the effect of a p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr23D-</link><title>Stamp Duties Act 1929 - 23D Power to bring sections 23 to 23C into operation</title><description>Power to bring sections 23 to 23C into operation Sections 23 to 23C only come into operation at the time and in the manner mentioned in subsection (2). 13/2017 The Minister may, f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr24-</link><title>Stamp Duties Act 1929 - 24 What is deemed a conveyance, not being a sale or mortgage</title><description>What is deemed a conveyance, not being a sale or mortgage Every instrument and every decree or order of any court, by which any property on any occasion, except a sale or mortgage...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr25-</link><title>Stamp Duties Act 1929 - 25 Leases, how to be charged in respect of produce, etc.</title><description>Leases, how to be charged in respect of produce, etc. Where the consideration or any part of the consideration for which a lease is granted or agreed to be granted consists of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr26-</link><title>Stamp Duties Act 1929 - 26 Directions as to duty upon leases, etc.</title><description>Directions as to duty upon leases, etc. A lease or an agreement for a lease or with respect to any letting is not chargeable with any duty in respect of any penal rent, or increas...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr27-</link><title>Stamp Duties Act 1929 - 27 Directions as to duty upon mortgages, etc.</title><description>Directions as to duty upon mortgages, etc. A security for the transfer or retransfer of any stock is chargeable with the same duty as a similar security for a sum of money equal i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr28-</link><title>Stamp Duties Act 1929 - 28 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr29-</link><title>Stamp Duties Act 1929 - 29 Security for future advances, how to be charged</title><description>Security for future advances, how to be charged A security for the payment or repayment of money to be lent, advanced or paid, or which may become due upon an account current eith...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr30-</link><title>Stamp Duties Act 1929 - 30 Certain mortgages of stock to be exempt from duty</title><description>Certain mortgages of stock to be exempt from duty Every instrument under hand only given upon the occasion of the deposit of any stock certificate to bearer, or any security for m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr31-</link><title>Stamp Duties Act 1929 - 31 Conversion of firm and private company to limited liability partnership</title><description>Conversion of firm and private company to limited liability partnership Every notice of registration issued by the Registrar upon the conversion of a firm to a limited liability p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr32-</link><title>Stamp Duties Act 1929 - 32 Significant change of partners of limited liability partnership</title><description>Significant change of partners of limited liability partnership This section applies for the purposes of sections 32A and 32B in determining whether a change of partners of a limi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr32A-</link><title>Stamp Duties Act 1929 - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section applies to any limited liability partnership holding any chargeable property. Where a change of partners amounts...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr32B-</link><title>Stamp Duties Act 1929 - 32B Conveyance between limited liability partnership and partner</title><description>Conveyance between limited liability partnership and partner Subject to subsection (3), the ad valorem stamp duty chargeable on any instrument made for the purposes of or in conne...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr32C-</link><title>Stamp Duties Act 1929 - 32C Amalgamation of companies under sections 215A to 215H of Companies Act 1967</title><description>Amalgamation of companies under sections 215A to 215H of Companies Act 1967 This section applies to an amalgamation of companies in accordance with sections 215A to 215H of the Co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr33-</link><title>Stamp Duties Act 1929 - 33 Directions as to disposal of shares in certain circumstances</title><description>Directions as to disposal of shares in certain circumstances Subject to subsection (2), where a disposal of shares in a company by a transferor to a transferee is effected by — th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr33A-</link><title>Stamp Duties Act 1929 - 33A Commissioner to disregard certain transactions and dispositions</title><description>Commissioner to disregard certain transactions and dispositions Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, direct...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr33B-</link><title>Stamp Duties Act 1929 - 33B Surcharge on adjustments under section 33A</title><description>Surcharge on adjustments under section 33A This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after . 41/...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr33C-</link><title>Stamp Duties Act 1929 - 33C Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.</title><description>Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc. Despite any objection under section 39A to an adjustment...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P14-</link><title>Stamp Duties Act 1929 - Part 4 LIABILITY FOR PAYMENT OF DUTY</title><description>LIABILITY FOR PAYMENT OF DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr34-</link><title>Stamp Duties Act 1929 - 34 Duty by whom payable</title><description>Duty by whom payable In the absence of an agreement to the contrary, the expense of providing the proper stamp duty is to be borne — in the case of the instruments described in th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr35-</link><title>Stamp Duties Act 1929 - 35 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr36-</link><title>Stamp Duties Act 1929 - 36 Exemptions</title><description>Exemptions No duty is chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Government w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P15-</link><title>Stamp Duties Act 1929 - Part 5 ADJUDICATION, OBJECTION AND APPEAL</title><description>ADJUDICATION, OBJECTION AND APPEAL 41/2020</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr37-</link><title>Stamp Duties Act 1929 - 37 Mode of adjudication as to proper stamp duty</title><description>Mode of adjudication as to proper stamp duty Where — any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or a copy of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr38-</link><title>Stamp Duties Act 1929 - 38 Certificate of adjudication by Commissioner</title><description>Certificate of adjudication by Commissioner When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in the Commissioner’s opinion one of a ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr39-</link><title>Stamp Duties Act 1929 - 39 Exception to sections 37 and 38</title><description>Exception to sections 37 and 38 Nothing in sections 37 and 38 extends to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr39A-</link><title>Stamp Duties Act 1929 - 39A Notice of objection</title><description>Notice of objection Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (called in this Act a notice of ob...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr40-</link><title>Stamp Duties Act 1929 - 40 Appeal to General Division of High Court</title><description>Appeal to General Division of High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr41-</link><title>Stamp Duties Act 1929 - 41 Stamping after adjudication</title><description>Stamping after adjudication When the Commissioner’s opinion with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument must be sta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P16-</link><title>Stamp Duties Act 1929 - Part 6 TIME OF STAMPING INSTRUMENTS</title><description>TIME OF STAMPING INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr42-</link><title>Stamp Duties Act 1929 - 42 Instruments executed in Singapore</title><description>Instruments executed in Singapore Except where express provision to the contrary is made in this Act, all instruments chargeable with duty and executed by any person in Singapore ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr43-</link><title>Stamp Duties Act 1929 - 43 Instruments executed outside Singapore</title><description>Instruments executed outside Singapore Every instrument chargeable with duty executed only outside Singapore may be stamped within 30 days after it has first been received in Sing...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr44-</link><title>Stamp Duties Act 1929 - 44 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr45-</link><title>Stamp Duties Act 1929 - 45 Transfers of shares</title><description>Transfers of shares Transfers of shares must not be stamped until the numbers of the shares are entered. The Commissioner may, if he or she is satisfied that the numbers of the sh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr46-</link><title>Stamp Duties Act 1929 - 46 Stamping of instruments after execution</title><description>Stamping of instruments after execution Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stampe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr47-</link><title>Stamp Duties Act 1929 - 47 Period of time for stamping to start on day after execution</title><description>Period of time for stamping to start on day after execution Where it is provided in this Act that an instrument is to be stamped within a certain period of time after execution, s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr48-</link><title>Stamp Duties Act 1929 - 48 Denoting penalty</title><description>Denoting penalty The payment of any penalty prescribed under section 46 must be denoted — by a receipt issued by the Commissioner; or by notation on the stamp certificate relating...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr49-</link><title>Stamp Duties Act 1929 - 49 Persons liable to penalty</title><description>Persons liable to penalty The person liable to any penalty under section 46 is the person by whom the duty is payable in accordance with Part 4.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr50-</link><title>Stamp Duties Act 1929 - 50 Suit for recovery of duty, etc., by Commissioner</title><description>Suit for recovery of duty, etc., by Commissioner Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P17-</link><title>Stamp Duties Act 1929 - Part 7 INSTRUMENTS NOT DULY STAMPED</title><description>INSTRUMENTS NOT DULY STAMPED</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr51-</link><title>Stamp Duties Act 1929 - 51 Examination and impounding of instruments</title><description>Examination and impounding of instruments Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr52-</link><title>Stamp Duties Act 1929 - 52 Instruments not duly stamped inadmissible in evidence</title><description>Instruments not duly stamped inadmissible in evidence Subject to this section, an instrument chargeable with duty must not be admitted in evidence for any purpose by any person ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr53-</link><title>Stamp Duties Act 1929 - 53 Instruments impounded how dealt with</title><description>Instruments impounded how dealt with When the person impounding an instrument under section 51 has by law or consent of parties authority to receive evidence and admits the instru...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr54-</link><title>Stamp Duties Act 1929 - 54 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr55-</link><title>Stamp Duties Act 1929 - 55 Recovery of duty and penalty</title><description>Recovery of duty and penalty When any duty or penalty has been paid in respect of any instrument by any person (X ), and by agreement or under the provisions of this Act or of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr56-</link><title>Stamp Duties Act 1929 - 56 Liability of any person to pay full duty or penalty unaffected by erroneous assessment</title><description>Liability of any person to pay full duty or penalty unaffected by erroneous assessment The liability of any person to pay the full amount of duty or penalty due on any instrument ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P18-</link><title>Stamp Duties Act 1929 - Part 8 ALLOWANCE FOR DUTY PAID OR OVERPAID IN CERTAIN CASES</title><description>ALLOWANCE FOR DUTY PAID OR OVERPAID IN CERTAIN CASES 1/2013</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr57-</link><title>Stamp Duties Act 1929 - 57 Allowance for duty paid for certain instruments</title><description>Allowance for duty paid for certain instruments Subject to the conditions specified in subsection (2) and to such rules as the Minister may make and to the production of such evid...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr58-</link><title>Stamp Duties Act 1929 - 58 Allowance for duty paid or overpaid</title><description>Allowance for duty paid or overpaid When any person — has inadvertently paid duty of a greater value than was necessary; or has inadvertently paid duty in respect of an instrument...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P18A-</link><title>Stamp Duties Act 1929 - Part 8A APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS</title><description>APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr59-</link><title>Stamp Duties Act 1929 - 59 Interpretation of this Part</title><description>Interpretation of this Part In this Part — electronic and electronic record have the meanings given by section 2(1) of the Electronic Transactions Act 2010; Example      Anything ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60-</link><title>Stamp Duties Act 1929 - 60 Application</title><description>Application This Part applies to electronic instruments that are executed, in accordance with section 60C, on or after . 37/2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60A-</link><title>Stamp Duties Act 1929 - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an el...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60B-</link><title>Stamp Duties Act 1929 - 60B Application of Act to electronic instruments</title><description>Application of Act to electronic instruments This Act applies in relation to an electronic instrument subject to the modifications set out in sections 60C to 60F and such other mo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60C-</link><title>Stamp Duties Act 1929 - 60C Execution of electronic instruments</title><description>Execution of electronic instruments An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it. 37/2018 A...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60D-</link><title>Stamp Duties Act 1929 - 60D Meaning of "duly stamped" and denoting of duties for electronic instruments</title><description>Meaning of duly stamped and denoting of duties for electronic instruments An electronic instrument is duly stamped if a stamp certificate is duly issued for it. 37/2018 All duties...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60E-</link><title>Stamp Duties Act 1929 - 60E No double duty</title><description>No double duty If there is more than one copy of an electronic instrument and any one of them has been duly stamped, then the other copy or copies is or are exempt from duty. 37/2...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60F-</link><title>Stamp Duties Act 1929 - 60F Other modifications of Act for electronic instruments</title><description>Other modifications of Act for electronic instruments A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an ins...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60G-</link><title>Stamp Duties Act 1929 - 60G Exempt electronic records and transactions</title><description>Exempt electronic records and transactions Sections 60B to 60F do not apply to any electronic record, or to any transaction effected (whether wholly or partly) by electronic means...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60H-</link><title>Stamp Duties Act 1929 - 60H Rules</title><description>Rules The Minister may make rules — to prescribe anything that is authorised to be prescribed under this Part; and to provide that any electronic record of a particular descriptio...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P18B-</link><title>Stamp Duties Act 1929 - Part 8B APPLICATION OF ACT TO VCCS</title><description>APPLICATION OF ACT TO VCCS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60I-</link><title>Stamp Duties Act 1929 - 60I Application of Act to instrument between sub‑funds</title><description>Application of Act to instrument between sub‑funds A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (call...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60J-</link><title>Stamp Duties Act 1929 - 60J Application of Act to instrument with a sub‑fund</title><description>Application of Act to instrument with a sub‑fund A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60K-</link><title>Stamp Duties Act 1929 - 60K Modifications to section 22A</title><description>Modifications to section 22A In the application of section 22A to an instrument between sub‑funds, the disposal under that instrument of specified immovable property or part of su...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60L-</link><title>Stamp Duties Act 1929 - 60L Modifications to sections 23, 23A, 23B, 23C and 23D</title><description>Modifications to sections 23, 23A, 23B, 23C and 23D A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — a VCC; and a sub‑fund of an umbrella VCC. 28/2019 For...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60M-</link><title>Stamp Duties Act 1929 - 60M Modifications to other provisions</title><description>Modifications to other provisions A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — in the case of an instrument between sub‑fun...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60N-</link><title>Stamp Duties Act 1929 - 60N Fines on umbrella VCC considered liability of its sub‑funds in certain cases</title><description>Fines on umbrella VCC considered liability of its sub‑funds in certain cases Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence un...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr60O-</link><title>Stamp Duties Act 1929 - 60O Rules</title><description>Rules The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. 28/2019 For a period of 2 years starting on , the Minister may make ru...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=P19-</link><title>Stamp Duties Act 1929 - Part 9 OFFENCES AND PENALTIES</title><description>OFFENCES AND PENALTIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr61-</link><title>Stamp Duties Act 1929 - 61 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr62-</link><title>Stamp Duties Act 1929 - 62 Penalty for evasion of duty</title><description>Penalty for evasion of duty Any person who with intent to evade the payment of duty — executes any instrument in which all the facts and circumstances are not fully and truly set ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr63-</link><title>Stamp Duties Act 1929 - 63 Penalty for executing instruments not duly stamped, etc.</title><description>Penalty for executing instruments not duly stamped, etc. Any person who — having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable wi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr64-</link><title>Stamp Duties Act 1929 - 64 Penalties relating to stamp certificates, etc.</title><description>Penalties relating to stamp certificates, etc. Any person who — sells or offers for sale a stamp certificate or certificate of adjudication; falsifies any part of a stamp certific...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr65-</link><title>Stamp Duties Act 1929 - 65 Penalty for obstructing Commissioner and similar offences</title><description>Penalty for obstructing Commissioner and similar offences A person must not — resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr65A-</link><title>Stamp Duties Act 1929 - 65A General penalty</title><description>General penalty Any person guilty of an offence under this Act for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr66-</link><title>Stamp Duties Act 1929 - 66 Penalty for enrolling, etc., instrument not duly stamped</title><description>Penalty for enrolling, etc., instrument not duly stamped If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr67-</link><title>Stamp Duties Act 1929 - 67 Fraud in relation to duty</title><description>Fraud in relation to duty Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Gover...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr68-</link><title>Stamp Duties Act 1929 - 68 Institution and conduct of prosecution</title><description>Institution and conduct of prosecution No prosecution in respect of any offence punishable under this Act is to be instituted without the consent of either the Commissioner or the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr68A-</link><title>Stamp Duties Act 1929 - 68A Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — by delivering the summons to the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr68B-</link><title>Stamp Duties Act 1929 - 68B 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/SDA1929/Published?DocDate=20211231&amp;ProvIds=P110-</link><title>Stamp Duties Act 1929 - Part 10 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr69-</link><title>Stamp Duties Act 1929 - 69 Books, etc., in custody of public officers may be inspected without fee</title><description>Books, etc., in custody of public officers may be inspected without fee Every public officer having in his or her custody any register, book, record, paper, document or proceeding...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr70-</link><title>Stamp Duties Act 1929 - 70 Power to declare agent, etc., for recovery of duty</title><description>Power to declare agent, etc., for recovery of duty The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr70A-</link><title>Stamp Duties Act 1929 - 70A Recovery of duty from deceased individual</title><description>Recovery of duty from deceased individual Where, at the time of a person’s death, any duty or penalty is due from the person under this Act and has not been paid, the Commissioner...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr70AA-</link><title>Stamp Duties Act 1929 - 70AA Recovery of duty, etc., from persons leaving Singapore</title><description>Recovery of duty, etc., from persons leaving Singapore Where the Commissioner is of the opinion that any person is about or likely to leave Singapore without paying all the duty o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr70B-</link><title>Stamp Duties Act 1929 - 70B Company wound‑up</title><description>Company wound‑up Where a company is being wound up, the liquidator of the company must not distribute any of the assets of the company to the shareholders of the company unless th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr70C-</link><title>Stamp Duties Act 1929 - 70C Power to call for any instrument, book, document, account or other record, or to obtain information</title><description>Power to call for any instrument, book, document, account or other record, or to obtain information For the purposes of this Act, the Commissioner may by notice require any person...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr71-</link><title>Stamp Duties Act 1929 - 71 Commissioner may require declaration, etc.</title><description>Commissioner may require declaration, etc. The Commissioner may require any person to produce evidence by way of statutory declaration or otherwise for any purpose connected with ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr72-</link><title>Stamp Duties Act 1929 - 72 Commissioner may impound instrument</title><description>Commissioner may impound instrument The Commissioner may impound any instrument presented to the Commissioner for stamping where the Commissioner is of the opinion that it has not...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr73-</link><title>Stamp Duties Act 1929 - 73 Responsibility for loss or damage</title><description>Responsibility for loss or damage Neither the Government nor the Commissioner is responsible for the loss of or for damage to any instrument tendered for stamping while in the Com...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr74-</link><title>Stamp Duties Act 1929 - 74 Power to reduce or remit duties</title><description>Power to reduce or remit duties The Minister may, in his or her discretion and subject to such conditions as he or she may impose, reduce or remit, prospectively or retrospectivel...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr75-</link><title>Stamp Duties Act 1929 - 75 Refund and repayment of duty</title><description>Refund and repayment of duty The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances: ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr76-</link><title>Stamp Duties Act 1929 - 76 Moneys to be paid into Consolidated Fund</title><description>Moneys to be paid into Consolidated Fund All moneys collected under the provisions of this Act must be paid into the Consolidated Fund.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr77-</link><title>Stamp Duties Act 1929 - 77 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed $1,000, to be incurred ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=pr78-</link><title>Stamp Duties Act 1929 - 78 Power to amend Schedules</title><description>Power to amend Schedules The Minister may by notification in the Gazette add to, vary or revoke the whole or any part of the First, Third, Fourth or Fifth Schedule. 1/2013 Where a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=Sc2-</link><title>Stamp Duties Act 1929 - Second Schedule Repealed</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=Sc3-</link><title>Stamp Duties Act 1929 - Third Schedule Persons liable to pay stamp duty</title><description>Sections 23, 23B, 34(a ) and 78 Persons liable to pay stamp duty Article Nature of the instrument and the reference number thereto in the First Schedule Person liable to pay stamp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=Sc4-</link><title>Stamp Duties Act 1929 - Fourth Schedule Adjudication fees</title><description>Sections 37(3) and 78(1) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, whether or not the instrument qualifies ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=Sc5-</link><title>Stamp Duties Act 1929 - Fifth Schedule Valuation fees</title><description>Sections 37(7) and 78(1) Valuation fees Subject matter of instrument Fee 1.	Any immovable property — $100 (a )	sold under Part 4 of the Housing and Development Act 1959; or (b )	f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/SDA1929/Published?DocDate=20211231&amp;ProvIds=xy-</link><title>Stamp Duties Act 1929 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20230401&amp;ProvIds=al-</link><title>Stamp Duties Act 1929 - Long Title</title><description>An Act relating to stamp duties.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=P11-</link><title>Stamp Duties Act 1929 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr1-</link><title>Stamp Duties Act 1929 - 1 Short title</title><description>Short title This Act is the Stamp Duties Act 1929 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Stamp Duties Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Commissioner means the Commissioner of Stamp Duties appointed under this Act; company means any company incorpo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220510?ValidDate=20220510&amp;ProvIds=pr3-</link><title>Stamp Duties Act 1929 - 3 Commissioner and Deputy Commissioners of Stamp Duties</title><description>Commissioner and Deputy Commissioners of Stamp Duties The Minister may, by notification in the Gazette , appoint an officer to carry out the provisions of this Act, to be called t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P12-</link><title>Stamp Duties Act 1929 - Part 2 PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY</title><description>Part 2 PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=P12-P4_4-</link><title>Stamp Duties Act 1929 - Liability of instruments to duty</title><description>Liability of instruments to duty</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Stamp Duties Act 1929 - 4 Instruments chargeable with duty</title><description>Instruments chargeable with duty Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument — which, no...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=P12-P4_5-</link><title>Stamp Duties Act 1929 - Payment of duty</title><description>Payment of duty</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Stamp Duties Act 1929 - 5 All facts and circumstances to be set out</title><description>All facts and circumstances to be set out All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Stamp Duties Act 1929 - 6 Instrument relating to distinct matters</title><description>Instrument relating to distinct matters Except where express provision to the contrary is made by this Act or any other Act — an instrument containing or relating to several disti...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6A-</link><title>Stamp Duties Act 1929 - 6A How duties are denoted</title><description>How duties are denoted Except where express provision is made to the contrary in this Act, all duties chargeable on any instrument are to be paid and denoted by attaching to the in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6B-</link><title>Stamp Duties Act 1929 - 6B E‑Stamping system</title><description>E‑Stamping system The computer service known as the E‑Stamping system and established under section 6B as in force immediately before , may be used for the purposes mentioned in s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6C-</link><title>Stamp Duties Act 1929 - 6C Electronic assessment and stamping of instruments</title><description>Electronic assessment and stamping of instruments For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an as...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6D-</link><title>Stamp Duties Act 1929 - 6D Electronic funds transfer of duty</title><description>Electronic funds transfer of duty A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from the person’s de...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Stamp Duties Act 1929 - 7 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr8-</link><title>Stamp Duties Act 1929 - 8 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Stamp Duties Act 1929 - 9 Composition of duty</title><description>Composition of duty Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr10-</link><title>Stamp Duties Act 1929 - 10 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr11-</link><title>Stamp Duties Act 1929 - 11 Where duty chargeable depends on duty paid on another instrument</title><description>Where duty chargeable depends on duty paid on another instrument Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Stamp Duties Act 1929 - 12 Counterparts</title><description>Counterparts The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12A-</link><title>Stamp Duties Act 1929 - 12A Instrument exempt from duty if its original is stamped, etc.</title><description>Instrument exempt from duty if its original is stamped, etc. An instrument (whether it is the original or a duplicate or counterpart of an instrument) executed on or after is exemp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=P12-P4_13-</link><title>Stamp Duties Act 1929 - Valuation for duty</title><description>Valuation for duty</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Stamp Duties Act 1929 - 13 Currency and securities</title><description>Currency and securities Where an instrument is chargeable with ad valorem duty in respect of — any money expressed in any currency other than that of Singapore; or any stock or ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr14-</link><title>Stamp Duties Act 1929 - 14 Instruments reserving interest</title><description>Instruments reserving interest When interest or goods and services tax is expressly made payable by the terms of an instrument, the instrument is not chargeable with duty higher th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P13-</link><title>Stamp Duties Act 1929 - Part 3 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</title><description>PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr15-</link><title>Stamp Duties Act 1929 - 15 Relief from ad valorem stamp duty</title><description>Relief from ad valorem stamp duty If it is shown to the Commissioner’s satisfaction that the prescribed conditions have been fulfilled, ad valorem stamp duty under Articles 3(a ),...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=pr15A-</link><title>Stamp Duties Act 1929 - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr16-</link><title>Stamp Duties Act 1929 - 16 Voluntary conveyance inter vivos</title><description>Voluntary conveyance inter vivos Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=pr17-</link><title>Stamp Duties Act 1929 - 17 How conveyance in consideration of debt or subject to future payment, etc., to be charged</title><description>How conveyance in consideration of debt or subject to future payment, etc., to be charged When any property is conveyed to any person in consideration, wholly or in part, of any d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr18-</link><title>Stamp Duties Act 1929 - 18 Duties on foreclosure orders</title><description>Duties on foreclosure orders Subject to section 17, a decree or an order for, or having the effect of an order for, foreclosure in respect of mortgaged property is chargeable with...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=pr19-</link><title>Stamp Duties Act 1929 - 19 Valuation in case of annuity</title><description>Valuation in case of annuity Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period not e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929?ValidDate=20231013&amp;ProvIds=pr20-</link><title>Stamp Duties Act 1929 - 20 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr21-</link><title>Stamp Duties Act 1929 - 21 Conveyances and transfers in contemplation of sale</title><description>Conveyances and transfers in contemplation of sale Subject to this section, any instrument by which property is conveyed or transferred to any person in contemplation of a sale of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22-</link><title>Stamp Duties Act 1929 - 22 Contracts, etc., to be chargeable as conveyances on sale</title><description>Contracts, etc., to be chargeable as conveyances on sale Every contract or agreement for the sale of — any equitable estate or interest in any property; or any estate or interest ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=pr22A-</link><title>Stamp Duties Act 1929 - 22A Additional duty on instruments for disposal of immovable property within specified holding period</title><description>Additional duty on instruments for disposal of immovable property within specified holding period Subject to the provisions of this Act, every contract or agreement for the sale o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22B-</link><title>Stamp Duties Act 1929 - 22B Power to bring section 22A into operation</title><description>Power to bring section 22A into operation Section 22A does not come into operation except at the time and in the manner mentioned in subsection (2). 6/2010 The Minister may, from ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr23A-</link><title>Stamp Duties Act 1929 - 23A Offences for section 23</title><description>Offences for section 23 If — the grantee of a conveyance of equity interests in an entity asks the grantor whether the entity is a PHE or for any information concerning the PHE’s ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr23B-</link><title>Stamp Duties Act 1929 - 23B Section 23, etc., applies also to transfers, assignments and contracts</title><description>Section 23, etc., applies also to transfers, assignments and contracts Sections 23 and 23A apply to a transfer or assignment of equity interests in an entity as they apply to a co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23C-</link><title>Stamp Duties Act 1929 - 23C Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.</title><description>Instruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc. Where — an arrangement mentioned in subsection (3) has the effect of a p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23D-</link><title>Stamp Duties Act 1929 - 23D Power to bring sections 23 to 23C into operation</title><description>Power to bring sections 23 to 23C into operation Sections 23 to 23C only come into operation at the time and in the manner mentioned in subsection (2). 13/2017 The Minister may, f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr24-</link><title>Stamp Duties Act 1929 - 24 What is deemed a conveyance, not being a sale or mortgage</title><description>What is deemed a conveyance, not being a sale or mortgage Every instrument and every decree or order of any court, by which any property on any occasion, except a sale or mortgage,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr25-</link><title>Stamp Duties Act 1929 - 25 Leases, how to be charged in respect of produce, etc.</title><description>Leases, how to be charged in respect of produce, etc. Where the consideration or any part of the consideration for which a lease is granted or agreed to be granted consists of any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr26-</link><title>Stamp Duties Act 1929 - 26 Directions as to duty upon leases, etc.</title><description>Directions as to duty upon leases, etc. A lease or an agreement for a lease or with respect to any letting is not chargeable with any duty in respect of any penal rent, or increas...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr27-</link><title>Stamp Duties Act 1929 - 27 Directions as to duty upon mortgages, etc.</title><description>Directions as to duty upon mortgages, etc. A security for the transfer or retransfer of any stock is chargeable with the same duty as a similar security for a sum of money equal i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr28-</link><title>Stamp Duties Act 1929 - 28 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr29-</link><title>Stamp Duties Act 1929 - 29 Security for future advances, how to be charged</title><description>Security for future advances, how to be charged A security for the payment or repayment of money to be lent, advanced or paid, or which may become due upon an account current eithe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr30-</link><title>Stamp Duties Act 1929 - 30 Certain mortgages of stock to be exempt from duty</title><description>Certain mortgages of stock to be exempt from duty Every instrument under hand only given upon the occasion of the deposit of any stock certificate to bearer, or any security for mo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr31-</link><title>Stamp Duties Act 1929 - 31 Conversion of firm and private company to limited liability partnership</title><description>Conversion of firm and private company to limited liability partnership Every notice of registration issued by the Registrar upon the conversion of a firm to a limited liability p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr32-</link><title>Stamp Duties Act 1929 - 32 Significant change of partners of limited liability partnership</title><description>Significant change of partners of limited liability partnership This section applies for the purposes of sections 32A and 32B in determining whether a change of partners of a limi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr32A-</link><title>Stamp Duties Act 1929 - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section applies to any limited liability partnership holding any chargeable property. Where a change of partners amounts...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr32B-</link><title>Stamp Duties Act 1929 - 32B Conveyance between limited liability partnership and partner</title><description>Conveyance between limited liability partnership and partner Subject to subsection (3), the ad valorem stamp duty chargeable on any instrument made for the purposes of or in conne...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr32C-</link><title>Stamp Duties Act 1929 - 32C Amalgamation of companies under sections 215A to 215H of Companies Act 1967</title><description>Amalgamation of companies under sections 215A to 215H of Companies Act 1967 This section applies to an amalgamation of companies in accordance with sections 215A to 215H of the Co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr33-</link><title>Stamp Duties Act 1929 - 33 Directions as to disposal of shares in certain circumstances</title><description>Directions as to disposal of shares in certain circumstances Subject to subsection (2), where a disposal of shares in a company by a transferor to a transferee is effected by — th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr33A-</link><title>Stamp Duties Act 1929 - 33A Commissioner to disregard certain transactions and dispositions</title><description>Commissioner to disregard certain transactions and dispositions Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, direct...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr33B-</link><title>Stamp Duties Act 1929 - 33B Surcharge on adjustments under section 33A</title><description>Surcharge on adjustments under section 33A This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after . 41/...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr33C-</link><title>Stamp Duties Act 1929 - 33C Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.</title><description>Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc. Despite any objection under section 39A to an adjustment...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P14-</link><title>Stamp Duties Act 1929 - Part 4 LIABILITY FOR PAYMENT OF DUTY</title><description>Part 4 LIABILITY FOR PAYMENT OF DUTY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr34-</link><title>Stamp Duties Act 1929 - 34 Duty by whom payable</title><description>Duty by whom payable In the absence of an agreement to the contrary, the expense of providing the proper stamp duty is to be borne — in the case of the instruments described in th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr35-</link><title>Stamp Duties Act 1929 - 35 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr36-</link><title>Stamp Duties Act 1929 - 36 Exemptions</title><description>Exemptions No duty is chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Government w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P15-</link><title>Stamp Duties Act 1929 - Part 5 ADJUDICATION, OBJECTION AND APPEAL</title><description>ADJUDICATION, OBJECTION AND APPEAL 41/2020</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr37-</link><title>Stamp Duties Act 1929 - 37 Mode of adjudication as to proper stamp duty</title><description>Mode of adjudication as to proper stamp duty Where — any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or a copy of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr38-</link><title>Stamp Duties Act 1929 - 38 Certificate of adjudication by Commissioner</title><description>Certificate of adjudication by Commissioner When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in the Commissioner’s opinion one of a ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr39-</link><title>Stamp Duties Act 1929 - 39 Exception to sections 37 and 38</title><description>Exception to sections 37 and 38 Nothing in sections 37 and 38 extends to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr39A-</link><title>Stamp Duties Act 1929 - 39A Notice of objection</title><description>Notice of objection Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (called in this Act a notice of ob...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr40-</link><title>Stamp Duties Act 1929 - 40 Appeal to General Division of High Court</title><description>Appeal to General Division of High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr41-</link><title>Stamp Duties Act 1929 - 41 Stamping after adjudication</title><description>Stamping after adjudication When the Commissioner’s opinion with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument must be sta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P16-</link><title>Stamp Duties Act 1929 - Part 6 TIME OF STAMPING INSTRUMENTS</title><description>Part 6 TIME OF STAMPING INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr42-</link><title>Stamp Duties Act 1929 - 42 Instruments executed in Singapore</title><description>Instruments executed in Singapore Except where express provision to the contrary is made in this Act, all instruments chargeable with duty and executed by any person in Singapore m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr43-</link><title>Stamp Duties Act 1929 - 43 Instruments executed outside Singapore</title><description>Instruments executed outside Singapore Every instrument chargeable with duty executed only outside Singapore may be stamped within 30 days after it has first been received in Sing...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr44-</link><title>Stamp Duties Act 1929 - 44 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr45-</link><title>Stamp Duties Act 1929 - 45 Transfers of shares</title><description>Transfers of shares Transfers of shares must not be stamped until the numbers of the shares are entered. The Commissioner may, if he or she is satisfied that the numbers of the sha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr46-</link><title>Stamp Duties Act 1929 - 46 Stamping of instruments after execution</title><description>Stamping of instruments after execution Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stampe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr47-</link><title>Stamp Duties Act 1929 - 47 Period of time for stamping to start on day after execution</title><description>Period of time for stamping to start on day after execution Where it is provided in this Act that an instrument is to be stamped within a certain period of time after execution, su...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr48-</link><title>Stamp Duties Act 1929 - 48 Denoting penalty</title><description>Denoting penalty The payment of any penalty prescribed under section 46 must be denoted — by a receipt issued by the Commissioner; or by notation on the stamp certificate relating...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr49-</link><title>Stamp Duties Act 1929 - 49 Persons liable to penalty</title><description>Persons liable to penalty The person liable to any penalty under section 46 is the person by whom the duty is payable in accordance with Part 4.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr50-</link><title>Stamp Duties Act 1929 - 50 Suit for recovery of duty, etc., by Commissioner</title><description>Suit for recovery of duty, etc., by Commissioner Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=P17-</link><title>Stamp Duties Act 1929 - Part 7 INSTRUMENTS NOT DULY STAMPED</title><description>Part 7 INSTRUMENTS NOT DULY STAMPED</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr51-</link><title>Stamp Duties Act 1929 - 51 Examination and impounding of instruments</title><description>Examination and impounding of instruments Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr52-</link><title>Stamp Duties Act 1929 - 52 Instruments not duly stamped inadmissible in evidence</title><description>Instruments not duly stamped inadmissible in evidence Subject to this section, an instrument chargeable with duty must not be admitted in evidence for any purpose by any person ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr53-</link><title>Stamp Duties Act 1929 - 53 Instruments impounded how dealt with</title><description>Instruments impounded how dealt with When the person impounding an instrument under section 51 has by law or consent of parties authority to receive evidence and admits the instru...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr54-</link><title>Stamp Duties Act 1929 - 54 (Repealed)</title><description>Repealed by Act 26 of 1996</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr55-</link><title>Stamp Duties Act 1929 - 55 Recovery of duty and penalty</title><description>Recovery of duty and penalty When any duty or penalty has been paid in respect of any instrument by any person (X ), and by agreement or under the provisions of this Act or of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr56-</link><title>Stamp Duties Act 1929 - 56 Liability of any person to pay full duty or penalty unaffected by erroneous assessment</title><description>Liability of any person to pay full duty or penalty unaffected by erroneous assessment The liability of any person to pay the full amount of duty or penalty due on any instrument i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P18-</link><title>Stamp Duties Act 1929 - Part 8 ALLOWANCE FOR DUTY PAID OR OVERPAID IN CERTAIN CASES</title><description>ALLOWANCE FOR DUTY PAID OR OVERPAID IN CERTAIN CASES 1/2013</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr57-</link><title>Stamp Duties Act 1929 - 57 Allowance for duty paid for certain instruments</title><description>Allowance for duty paid for certain instruments Subject to the conditions specified in subsection (2) and to such rules as the Minister may make and to the production of such evid...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr58-</link><title>Stamp Duties Act 1929 - 58 Allowance for duty paid or overpaid</title><description>Allowance for duty paid or overpaid When any person — has inadvertently paid duty of a greater value than was necessary; or has inadvertently paid duty in respect of an instrument...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P18A-</link><title>Stamp Duties Act 1929 - Part 8A APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS</title><description>Part 8A APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr59-</link><title>Stamp Duties Act 1929 - 59 Interpretation of this Part</title><description>Interpretation of this Part In this Part — electronic and electronic record have the meanings given by section 2(1) of the Electronic Transactions Act 2010; Example      Anything ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr60-</link><title>Stamp Duties Act 1929 - 60 Application</title><description>Application This Part applies to electronic instruments that are executed, in accordance with section 60C, on or after . 37/2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60A-</link><title>Stamp Duties Act 1929 - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an el...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60B-</link><title>Stamp Duties Act 1929 - 60B Application of Act to electronic instruments</title><description>Application of Act to electronic instruments This Act applies in relation to an electronic instrument subject to the modifications set out in sections 60C to 60F and such other mo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60C-</link><title>Stamp Duties Act 1929 - 60C Execution of electronic instruments</title><description>Execution of electronic instruments An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it. 37/2018 A...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60D-</link><title>Stamp Duties Act 1929 - 60D Meaning of "duly stamped" and denoting of duties for electronic instruments</title><description>Meaning of duly stamped and denoting of duties for electronic instruments An electronic instrument is duly stamped if a stamp certificate is duly issued for it. 37/2018 All duties ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60E-</link><title>Stamp Duties Act 1929 - 60E No double duty</title><description>No double duty If there is more than one copy of an electronic instrument and any one of them has been duly stamped, then the other copy or copies is or are exempt from duty. 37/20...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60F-</link><title>Stamp Duties Act 1929 - 60F Other modifications of Act for electronic instruments</title><description>Other modifications of Act for electronic instruments A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an ins...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60G-</link><title>Stamp Duties Act 1929 - 60G Exempt electronic records and transactions</title><description>Exempt electronic records and transactions Sections 60B to 60F do not apply to any electronic record, or to any transaction effected (whether wholly or partly) by electronic means...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr60H-</link><title>Stamp Duties Act 1929 - 60H Rules</title><description>Rules The Minister may make rules — to prescribe anything that is authorised to be prescribed under this Part; and to provide that any electronic record of a particular descriptio...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P18B-</link><title>Stamp Duties Act 1929 - Part 8B APPLICATION OF ACT TO VCCS</title><description>Part 8B APPLICATION OF ACT TO VCCS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60I-</link><title>Stamp Duties Act 1929 - 60I Application of Act to instrument between sub‑funds</title><description>Application of Act to instrument between sub‑funds A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (call...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60J-</link><title>Stamp Duties Act 1929 - 60J Application of Act to instrument with a sub‑fund</title><description>Application of Act to instrument with a sub‑fund A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60K-</link><title>Stamp Duties Act 1929 - 60K Modifications to section 22A</title><description>Modifications to section 22A In the application of section 22A to an instrument between sub‑funds, the disposal under that instrument of specified immovable property or part of su...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60L-</link><title>Stamp Duties Act 1929 - 60L Modifications to sections 23, 23A, 23B, 23C and 23D</title><description>Modifications to sections 23, 23A, 23B, 23C and 23D A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — a VCC; and a sub‑fund of an umbrella VCC. 28/2019 For...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr60M-</link><title>Stamp Duties Act 1929 - 60M Modifications to other provisions</title><description>Modifications to other provisions A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — in the case of an instrument between sub‑fun...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60N-</link><title>Stamp Duties Act 1929 - 60N Fines on umbrella VCC considered liability of its sub‑funds in certain cases</title><description>Fines on umbrella VCC considered liability of its sub‑funds in certain cases Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence un...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60O-</link><title>Stamp Duties Act 1929 - 60O Rules</title><description>Rules The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. 28/2019 For a period of 2 years starting on , the Minister may make ru...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=P19-</link><title>Stamp Duties Act 1929 - Part 9 OFFENCES AND PENALTIES</title><description>Part 9 OFFENCES AND PENALTIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr61-</link><title>Stamp Duties Act 1929 - 61 (Repealed)</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr62-</link><title>Stamp Duties Act 1929 - 62 Penalty for evasion of duty</title><description>Penalty for evasion of duty Any person who with intent to evade the payment of duty — executes any instrument in which all the facts and circumstances are not fully and truly set ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr63-</link><title>Stamp Duties Act 1929 - 63 Penalty for executing instruments not duly stamped, etc.</title><description>Penalty for executing instruments not duly stamped, etc. Any person who — having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable wi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr64-</link><title>Stamp Duties Act 1929 - 64 Penalties relating to stamp certificates, etc.</title><description>Penalties relating to stamp certificates, etc. Any person who — sells or offers for sale a stamp certificate or certificate of adjudication; falsifies any part of a stamp certific...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr65-</link><title>Stamp Duties Act 1929 - 65 Penalty for obstructing Commissioner and similar offences</title><description>Penalty for obstructing Commissioner and similar offences A person must not — resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr65A-</link><title>Stamp Duties Act 1929 - 65A General penalty</title><description>General penalty Any person guilty of an offence under this Act for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr66-</link><title>Stamp Duties Act 1929 - 66 Penalty for enrolling, etc., instrument not duly stamped</title><description>Penalty for enrolling, etc., instrument not duly stamped If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr67-</link><title>Stamp Duties Act 1929 - 67 Fraud in relation to duty</title><description>Fraud in relation to duty Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Gover...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr68-</link><title>Stamp Duties Act 1929 - 68 Institution and conduct of prosecution</title><description>Institution and conduct of prosecution No prosecution in respect of any offence punishable under this Act is to be instituted without the consent of either the Commissioner or the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr68A-</link><title>Stamp Duties Act 1929 - 68A Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — by delivering the summons to the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr68B-</link><title>Stamp Duties Act 1929 - 68B 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/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=P110-</link><title>Stamp Duties Act 1929 - Part 10 MISCELLANEOUS</title><description>Part 10 MISCELLANEOUS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr69-</link><title>Stamp Duties Act 1929 - 69 Books, etc., in custody of public officers may be inspected without fee</title><description>Books, etc., in custody of public officers may be inspected without fee Every public officer having in his or her custody any register, book, record, paper, document or proceeding...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr70-</link><title>Stamp Duties Act 1929 - 70 Power to declare agent, etc., for recovery of duty</title><description>Power to declare agent, etc., for recovery of duty The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr70A-</link><title>Stamp Duties Act 1929 - 70A Recovery of duty from deceased individual</title><description>Recovery of duty from deceased individual Where, at the time of a person’s death, any duty or penalty is due from the person under this Act and has not been paid, the Commissioner ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr70AA-</link><title>Stamp Duties Act 1929 - 70AA Recovery of duty, etc., from persons leaving Singapore</title><description>Recovery of duty, etc., from persons leaving Singapore Where the Commissioner is of the opinion that any person is about or likely to leave Singapore without paying all the duty o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr70B-</link><title>Stamp Duties Act 1929 - 70B Company wound‑up</title><description>Company wound‑up Where a company is being wound up, the liquidator of the company must not distribute any of the assets of the company to the shareholders of the company unless the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr70C-</link><title>Stamp Duties Act 1929 - 70C Power to call for any instrument, book, document, account or other record, or to obtain information</title><description>Power to call for any instrument, book, document, account or other record, or to obtain information For the purposes of this Act, the Commissioner may by notice require any person...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr71-</link><title>Stamp Duties Act 1929 - 71 Commissioner may require declaration, etc.</title><description>Commissioner may require declaration, etc. The Commissioner may require any person to produce evidence by way of statutory declaration or otherwise for any purpose connected with ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr72-</link><title>Stamp Duties Act 1929 - 72 Commissioner may impound instrument</title><description>Commissioner may impound instrument The Commissioner may impound any instrument presented to the Commissioner for stamping where the Commissioner is of the opinion that it has not ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr73-</link><title>Stamp Duties Act 1929 - 73 Responsibility for loss or damage</title><description>Responsibility for loss or damage Neither the Government nor the Commissioner is responsible for the loss of or for damage to any instrument tendered for stamping while in the Com...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr74-</link><title>Stamp Duties Act 1929 - 74 Power to reduce or remit duties</title><description>Power to reduce or remit duties The Minister may, in his or her discretion and subject to such conditions as he or she may impose, reduce or remit, prospectively or retrospectivel...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr75-</link><title>Stamp Duties Act 1929 - 75 Refund and repayment of duty</title><description>Refund and repayment of duty The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances: ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr76-</link><title>Stamp Duties Act 1929 - 76 Moneys to be paid into Consolidated Fund</title><description>Moneys to be paid into Consolidated Fund All moneys collected under the provisions of this Act must be paid into the Consolidated Fund.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr77-</link><title>Stamp Duties Act 1929 - 77 Rules</title><description>Rules The Minister may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed $1,000, to be incurred o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr78-</link><title>Stamp Duties Act 1929 - 78 Power to amend Schedules</title><description>Power to amend Schedules The Minister may by notification in the Gazette add to, vary or revoke the whole or any part of the First, Third, Fourth or Fifth Schedule. 1/2013 Where a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Stamp Duties Act 1929 - Second Schedule Repealed</title><description>Repealed by Act 33 of 1999</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Stamp Duties Act 1929 - Third Schedule Persons liable to pay stamp duty</title><description>Sections 23, 23B, 34(a ) and 78 Persons liable to pay stamp duty Article Nature of the instrument and the reference number thereto in the First Schedule Person liable to pay stamp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc4-</link><title>Stamp Duties Act 1929 - Fourth Schedule Adjudication fees</title><description>Sections 37(3) and 78(1) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, whether or not the instrument qualifies ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc5-</link><title>Stamp Duties Act 1929 - Fifth Schedule Valuation fees</title><description>Sections 37(7) and 78(1) Valuation fees Subject matter of instrument Fee 1.	Any immovable property — $100 (a )	sold under Part 4 of the Housing and Development Act 1959; or (b )	f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220401?ValidDate=20220401&amp;ProvIds=xy-</link><title>Stamp Duties Act 1929 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23-</link><title>Stamp Duties Act 1929 - 23 Duty on conveyance of equity interests in property‑holding entities</title><description>Duty on conveyance of equity interests in property‑holding entities This section applies to a conveyance — executed while this section is in operation; of equity interests in an e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr50-</link><title>Stamp Duties Act 1929 - 50 Suit for recovery of duty, etc., by Commissioner</title><description>Suit for recovery of duty, etc., by Commissioner Despite the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr70-</link><title>Stamp Duties Act 1929 - 70 Power to declare agent, etc., for recovery of duty</title><description>Power to declare agent, etc., for recovery of duty The Commissioner may, by written notice, declare any person to be the agent of any other person for the purposes of this Act, an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Stamp Duties Act 1929 - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1), 15, 15A(1), 22A(1), 23, 23B, 23C, 60M(8) and 78 Instruments chargeable with stamp duty In this Schedule, the amount of proper stamp duty is to be rounded down to th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Stamp Duties 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. Part 1 Stamp Ordinance, 1881 (Ordinance II of 188...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=pr2-</link><title>Stamp Duties Act 1929 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Commissioner means the Commissioner of Stamp Duties appointed under this Act; company means any company incorpo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=P13-</link><title>Stamp Duties Act 1929 - Part 3 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</title><description>PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20220509?ValidDate=20220509&amp;ProvIds=pr16-</link><title>Stamp Duties Act 1929 - 16 Voluntary conveyance inter vivos</title><description>Voluntary conveyance inter vivos Any conveyance or transfer operating as a voluntary disposition inter vivos is chargeable with the like stamp duty as if it were a conveyance or t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20230215?ValidDate=20230215&amp;ProvIds=pr15A-</link><title>Stamp Duties Act 1929 - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to this section and the prescribed conditions being fulfilled, ad valorem stamp duty under Article...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=P1IX-</link><title>Stamp Duties Act - Part IX OFFENCES AND PENALTIES</title><description>Part IX OFFENCES AND PENALTIES</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr68B-</link><title>Stamp Duties Act - 68B 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 60 of the I...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=P1IX-</link><title>Stamp Duties Act - Part IX OFFENCES AND PENALTIES</title><description>Part IX OFFENCES AND PENALTIES</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr68B-</link><title>Stamp Duties Act - 68B 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 60 of the I...</description><pubDate>Thu, 16 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1IX-</link><title>Stamp Duties Act - Part IX OFFENCES AND PENALTIES</title><description>Part IX OFFENCES AND PENALTIES</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr68B-</link><title>Stamp Duties Act - 68B 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 60 of the I...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=P1IX-</link><title>Stamp Duties Act - Part IX OFFENCES AND PENALTIES</title><description>Part IX OFFENCES AND PENALTIES</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr68B-</link><title>Stamp Duties Act - 68B 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 60 of the I...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr36-</link><title>Stamp Duties Act - 36 Exemptions</title><description>Exemptions No duty shall be chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Govern...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr36-</link><title>Stamp Duties Act - 36 Exemptions</title><description>Exemptions No duty shall be chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Govern...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr2-</link><title>Stamp Duties Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Deleted by Act 33/99 wef 09/01/2012 Commissioner means the Commissioner of Stamp Duties appointed under this Ac...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr22-</link><title>Stamp Duties Act - 22 Contracts, etc., to be chargeable as conveyances on sale</title><description>Contracts, etc., to be chargeable as conveyances on sale Every contract or agreement for the sale of — any equitable estate or interest in any property; or any estate or interest ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr40-</link><title>Stamp Duties Act - 40 Appeal to General Division of High Court</title><description>Appeal to General Division of High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after t...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr41-</link><title>Stamp Duties Act - 41 Stamping after adjudication</title><description>Stamping after adjudication When the opinion of the Commissioner with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument shall ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr51-</link><title>Stamp Duties Act - 51 Examination and impounding of instruments</title><description>Examination and impounding of instruments Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210301?ValidDate=20210301&amp;ProvIds=Sc4-</link><title>Stamp Duties Act - Fourth Schedule Adjudication fees</title><description>Section 37(1B) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, irrespective of whether the instrument qualifies f...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr2-</link><title>Stamp Duties Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Deleted by Act 33/99 wef 09/01/2012 Commissioner means the Commissioner of Stamp Duties appointed under this Ac...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr22-</link><title>Stamp Duties Act - 22 Contracts, etc., to be chargeable as conveyances on sale</title><description>Contracts, etc., to be chargeable as conveyances on sale Every contract or agreement for the sale of — any equitable estate or interest in any property; or any estate or interest ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr40-</link><title>Stamp Duties Act - 40 Appeal to General Division of High Court</title><description>Appeal to General Division of High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after t...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr41-</link><title>Stamp Duties Act - 41 Stamping after adjudication</title><description>Stamping after adjudication When the opinion of the Commissioner with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument shall ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr51-</link><title>Stamp Duties Act - 51 Examination and impounding of instruments</title><description>Examination and impounding of instruments Every person having by law or consent of parties authority to receive evidence, and every public officer or officer of a statutory body, ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=Sc4-</link><title>Stamp Duties Act - Fourth Schedule Adjudication fees</title><description>Section 37(1B) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, irrespective of whether the instrument qualifies f...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=P1III-</link><title>Stamp Duties Act - Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</title><description>Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr33A-</link><title>Stamp Duties Act - 33A Commissioner to disregard certain transactions and dispositions</title><description>Commissioner to disregard certain transactions and dispositions Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, direct...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr33B-</link><title>Stamp Duties Act - 33B Surcharge on adjustments under section 33A</title><description>Surcharge on adjustments under section 33A This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after the d...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr33C-</link><title>Stamp Duties Act - 33C Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.</title><description>Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc. Despite any objection under section 39A to an adjustment...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=P1V-</link><title>Stamp Duties Act - Part V ADJUDICATION, OBJECTION AND APPEAL</title><description>ADJUDICATION, OBJECTION AND APPEAL Act 41 of 2020 wef 07/12/2020</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr39A-</link><title>Stamp Duties Act - 39A Notice of objection</title><description>Notice of objection Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (referred to in this Act as a noti...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr40-</link><title>Stamp Duties Act - 40 Appeal to High Court</title><description>Appeal to High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after the person is informe...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr40-</link><title>Stamp Duties Act - 40 Appeal to High Court</title><description>Appeal to High Court Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may — within 30 days after the person is informe...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=P1III-</link><title>Stamp Duties Act - Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</title><description>Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr39A-</link><title>Stamp Duties Act - 39A Notice of objection</title><description>Notice of objection Any person who is dissatisfied with an assessment of the Commissioner under any provision of this Act may, by written notice (referred to in this Act as a noti...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr33A-</link><title>Stamp Duties Act - 33A Commissioner to disregard certain transactions and dispositions</title><description>Commissioner to disregard certain transactions and dispositions Subsection (2) applies where the Commissioner is satisfied that the purpose or effect of any arrangement is, direct...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr33B-</link><title>Stamp Duties Act - 33B Surcharge on adjustments under section 33A</title><description>Surcharge on adjustments under section 33A This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after the d...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr33C-</link><title>Stamp Duties Act - 33C Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.</title><description>Payment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc. Despite any objection under section 39A to an adjustment...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=P1V-</link><title>Stamp Duties Act - Part V ADJUDICATION, OBJECTION AND APPEAL</title><description>ADJUDICATION, OBJECTION AND APPEAL Act 41 of 2020 wef 07/12/2020</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr36-</link><title>Stamp Duties Act - 36 Exemptions</title><description>Exemptions No duty shall be chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Govern...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr36-</link><title>Stamp Duties Act - 36 Exemptions</title><description>Exemptions No duty shall be chargeable in respect of — any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the Govern...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr2-</link><title>Stamp Duties Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Deleted by Act 33/99 wef 09/01/2012 Commissioner means the Commissioner of Stamp Duties appointed under this Ac...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr60A-</link><title>Stamp Duties Act - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an el...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=P1VIIIB-</link><title>Stamp Duties Act - Part VIIIB APPLICATION OF ACT TO VCCS</title><description>Part VIIIB APPLICATION OF ACT TO VCCS</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60I-</link><title>Stamp Duties Act - 60I Application of Act to instrument between sub-funds</title><description>Application of Act to instrument between sub-funds A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (call...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60J-</link><title>Stamp Duties Act - 60J Application of Act to instrument with a sub-fund</title><description>Application of Act to instrument with a sub-fund A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60K-</link><title>Stamp Duties Act - 60K Modifications to section 22A</title><description>Modifications to section 22A In the application of section 22A to an instrument between sub-funds, the disposal under that instrument of specified immovable property or part of su...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60L-</link><title>Stamp Duties Act - 60L Modifications to sections 23, 23A, 23B, 23C and 23D</title><description>Modifications to sections 23, 23A, 23B, 23C and 23D A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — a VCC; and a sub-fund of an umbrella VCC. For the pur...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60M-</link><title>Stamp Duties Act - 60M Modifications to other provisions</title><description>Modifications to other provisions A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — in the case of an instrument between sub-fun...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60N-</link><title>Stamp Duties Act - 60N Fines on umbrella VCC considered liability of its sub-funds in certain cases</title><description>Fines on umbrella VCC considered liability of its sub-funds in certain cases Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence un...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr60O-</link><title>Stamp Duties Act - 60O Rules</title><description>Rules The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. For a period of 2 years starting on the date of commencement of sectio...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=Sc5-</link><title>Stamp Duties Act - Fifth Schedule Valuation fees</title><description>Section 37(4) Valuation fees Subject matter of Instrument Fee 1.	Any immovable property — $100 (a )	sold under Part IV of the Housing and Development Act (Cap. 129); or (b )	falli...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200115?ValidDate=20200115&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr2-</link><title>Stamp Duties Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Deleted by Act 33/99 wef 09/01/2012 Commissioner means the Commissioner of Stamp Duties appointed under this Ac...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=Sc5-</link><title>Stamp Duties Act - Fifth Schedule Valuation fees</title><description>Section 37(4) Valuation fees Subject matter of Instrument Fee 1.	Any immovable property — $100 (a )	sold under Part IV of the Housing and Development Act (Cap. 129); or (b )	falli...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60A-</link><title>Stamp Duties Act - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an el...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=P1VIIIB-</link><title>Stamp Duties Act - Part VIIIB APPLICATION OF ACT TO VCCS</title><description>Part VIIIB APPLICATION OF ACT TO VCCS</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60I-</link><title>Stamp Duties Act - 60I Application of Act to instrument between sub-funds</title><description>Application of Act to instrument between sub-funds A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (call...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60J-</link><title>Stamp Duties Act - 60J Application of Act to instrument with a sub-fund</title><description>Application of Act to instrument with a sub-fund A reference in this Act to an instrument or a description of instrument that effects a transaction, includes an instrument (called...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60K-</link><title>Stamp Duties Act - 60K Modifications to section 22A</title><description>Modifications to section 22A In the application of section 22A to an instrument between sub-funds, the disposal under that instrument of specified immovable property or part of su...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60L-</link><title>Stamp Duties Act - 60L Modifications to sections 23, 23A, 23B, 23C and 23D</title><description>Modifications to sections 23, 23A, 23B, 23C and 23D A reference in sections 23, 23A, 23B, 23C and 23D to an entity includes — a VCC; and a sub-fund of an umbrella VCC. For the pur...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60M-</link><title>Stamp Duties Act - 60M Modifications to other provisions</title><description>Modifications to other provisions A reference in section 21(2) and (6) to a person from whom property was conveyed or transferred is — in the case of an instrument between sub-fun...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60N-</link><title>Stamp Duties Act - 60N Fines on umbrella VCC considered liability of its sub-funds in certain cases</title><description>Fines on umbrella VCC considered liability of its sub-funds in certain cases Any fine imposed on an umbrella VCC, and any composition sum that may be paid by it, for an offence un...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211216?ValidDate=20211216&amp;ProvIds=pr60O-</link><title>Stamp Duties Act - 60O Rules</title><description>Rules The Minister may make rules to prescribe anything that is authorised to be prescribed under this Part. For a period of 2 years starting on the date of commencement of sectio...</description><pubDate>Wed, 15 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=Sc4-</link><title>Stamp Duties Act - Fourth Schedule Adjudication fees</title><description>Section 37(1B) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, irrespective of whether the instrument qualifies f...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=Sc5-</link><title>Stamp Duties Act - Fifth Schedule Valuation fees</title><description>Section 37(4) Valuation fees Subject matter of Instrument Fee 1.	Any immovable property — $100 (a )	sold under Part IV of the Housing and Development Act (Cap. 129); or (b )	falli...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=Sc1-</link><title>Stamp Duties Act - First Schedule Instruments chargeable with stamp duty</title><description>Sections 4(1) and 15(1) Instruments chargeable with stamp duty Article No. Description of Instrument relating to immovable property and stock or shares Proper Stamp Duty (amount t...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=Sc5-</link><title>Stamp Duties Act - Fifth Schedule Valuation fees</title><description>Section 37(4) Valuation fees Subject matter of Instrument Fee 1.	Any immovable property — $100 (a )	sold under Part IV of the Housing and Development Act (Cap. 129); or (b )	falli...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=xv-</link><title>Stamp Duties Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act. Ordinance 16 of 1929 Stamp Ordinance 1929 Date of First Read...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=Sc4-</link><title>Stamp Duties Act - Fourth Schedule Adjudication fees</title><description>Section 37(1B) Adjudication fees Subject matter of instrument Fee 1.	Any of the following subject matter under section 15: $390, irrespective of whether the instrument qualifies f...</description><pubDate>Thu, 15 Aug 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr2-</link><title>Stamp Duties Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Deleted by Act 33/99 wef 09/01/2012 Commissioner means the Commissioner of Stamp Duties appointed under this Ac...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr6B-</link><title>Stamp Duties Act - 6B E-Stamping system</title><description>E-Stamping system The computer service known as the E‑Stamping system and established under section 6B as in force immediately before the date of commencement of section 2 of the ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr6C-</link><title>Stamp Duties Act - 6C Electronic assessment and stamping of instruments</title><description>Electronic assessment and stamping of instruments For the purposes of this Act, the issue, using the E-Stamping system, of a stamp certificate for an instrument shall comprise an ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr6D-</link><title>Stamp Duties Act - 6D Electronic funds transfer of duty</title><description>Electronic funds transfer of duty A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from his designated ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr9-</link><title>Stamp Duties Act - 9 Composition of duty</title><description>Composition of duty Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr15-</link><title>Stamp Duties Act - 15 Relief from ad valorem stamp duty</title><description>Relief from ad valorem stamp duty If it is shown to the satisfaction of the Commissioner that the prescribed conditions have been fulfilled, ad valorem stamp duty under Articles 3...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr15A-</link><title>Stamp Duties Act - 15A Relief from ad valorem stamp duty for acquisition of shares of companies</title><description>Relief from ad valorem stamp duty for acquisition of shares of companies Subject to the provisions of this section and the prescribed conditions being fulfilled, ad valorem stamp ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr23-</link><title>Stamp Duties Act - 23 Duty on conveyance of equity interests in property-holding entities</title><description>Duty on conveyance of equity interests in property-holding entities This section applies to a conveyance — executed whilst this section is in operation; of equity interests in an ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr32A-</link><title>Stamp Duties Act - 32A Transfer of interest in limited liability partnership</title><description>Transfer of interest in limited liability partnership This section shall apply to any limited liability partnership holding any chargeable property. 6/2005 Where a change of partn...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr37-</link><title>Stamp Duties Act - 37 Mode of adjudication as to proper stamp duty</title><description>Mode of adjudication as to proper stamp duty Where — any instrument (whether executed or not and whether previously stamped or not) is brought to the Commissioner; or a copy of an...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr38-</link><title>Stamp Duties Act - 38 Certificate of adjudication by Commissioner</title><description>Certificate of adjudication by Commissioner When an instrument brought to, or a copy of which sent to, the Commissioner under section 37 is in his opinion one of a description cha...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20190815?ValidDate=20190815&amp;ProvIds=pr46-</link><title>Stamp Duties Act - 46 Stamping of instruments after execution</title><description>Stamping of instruments after execution Except where other express provision is made by this Act or any other Act, any unstamped or insufficiently stamped instrument may be stampe...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=P1VIII-</link><title>Stamp Duties Act - Part VIII ALLOWANCE FOR DUTY PAID OR OVERPAID IN CERTAIN CASES</title><description>Part VIII ALLOWANCE FOR DUTY PAID OR OVERPAID IN CERTAIN CASES</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=P1VIIIA-</link><title>Stamp Duties Act - Part VIIIA APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS</title><description>APPLICATION OF ACT TO ELECTRONIC INSTRUMENTS Act 37 of 2018 wef 04/10/2018</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr59-</link><title>Stamp Duties Act - 59 Interpretation of this Part</title><description>Interpretation of this Part In this Part — electronic and electronic record have the meanings given by section 2(1) of the Electronic Transactions Act (Cap. 88); Example      Anyt...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr60-</link><title>Stamp Duties Act - 60 Application</title><description>Application This Part applies to electronic instruments that are executed, in accordance with section 60C, on or after the date of commencement of section 6 of the Stamp Duties (A...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr60A-</link><title>Stamp Duties Act - 60A Electronic instruments treated as instruments</title><description>Electronic instruments treated as instruments For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes — an el...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr60B-</link><title>Stamp Duties Act - 60B Application of Act to electronic instruments</title><description>Application of Act to electronic instruments This Act applies in relation to an electronic instrument subject to the modifications set out in sections 60C to 60F and such other mo...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr60C-</link><title>Stamp Duties Act - 60C Execution of electronic instruments</title><description>Execution of electronic instruments An electronic instrument that is an electronic record is treated as executed or signed when an electronic signature is applied to it. An electr...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr60D-</link><title>Stamp Duties Act - 60D Meaning of "duly stamped" and denoting of duties for electronic instruments</title><description>Meaning of duly stamped and denoting of duties for electronic instruments An electronic instrument is duly stamped if a stamp certificate is duly issued for it. All duties chargea...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr60E-</link><title>Stamp Duties Act - 60E No double duty</title><description>No double duty If there is more than one copy of an electronic instrument and any one of them has been duly stamped, then the other copy or copies is or are exempt from duty. Act ...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr60F-</link><title>Stamp Duties Act - 60F Other modifications of Act for electronic instruments</title><description>Other modifications of Act for electronic instruments A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an ins...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr60G-</link><title>Stamp Duties Act - 60G Exempt electronic records and transactions</title><description>Exempt electronic records and transactions Sections 60B to 60F do not apply to any electronic record, or to any transaction effected (whether wholly or partly) by electronic means...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr60H-</link><title>Stamp Duties Act - 60H Rules</title><description>Rules The Minister may make rules — to prescribe anything that is authorised to be prescribed under this Part; and to provide that any electronic record of a particular descriptio...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/SDA1929/Historical/20181004?ValidDate=20181004&amp;ProvIds=pr63-</link><title>Stamp Duties Act - 63 Penalty for executing instruments not duly stamped, etc.</title><description>Penalty for executing instruments not duly stamped, etc. Any person who — having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable wi...</description><pubDate>Thu, 04 Oct 2018 00:00:00 +0800</pubDate></item></channel></rss>