Stamp Duties (Matrimonial Proceedings) Remission Order

Stamp Duties Act

(Chapter 312, Section 74)

O 9

G.N. No. S 21/1997

REVISED EDITION 1998

(15th June 1998)

[15th May 1996]

Citation

1. This Order may be cited as the Stamp Duties (Matrimonial Proceedings) Remission Order.

Definitions

2.—(1) In this Order, unless the context otherwise requires —

“child of a marriage or former marriage” includes a step-child of the marriage or former marriage and a child adopted during that marriage or former marriage in accordance with any written law relating to adoption;

“former spouse”, in relation to a person whose marriage is annulled, means the other party to the former marriage;

“HDB flat” means a flat sold under Part IV of the Housing and Development Act (Cap. 129);

“matrimonial proceedings” means —

(a)	proceedings according to the Muslim law for a certificate of divorce; or
(b)	proceedings for a decree of divorce, judicial separation or nullity of marriage pursuant to the Women’s Charter (Cap. 353);

“property” includes residential property and shares in a private company referred to in section 22A(4) of the Act.

(2) For the purposes of this Order, a conveyance or instrument shall be regarded as being made, and any property shall be regarded as being acquired, consequent on any matrimonial proceedings if —

(a)	it is made in or acquired as a result of compliance with any order of court for the division of matrimonial assets arising from or relating to those proceedings; or
(b)	in the absence of any such order of court, the Commissioner is satisfied, having regard to all the other circumstances in which the conveyance or instrument is made or the property is acquired, that the conveyance or instrument is made or the property is acquired directly as a result of those proceedings.

(3) For the purposes of this Order, the date of acquisition by any person of any HDB flat shall be determined in accordance with the Stamp Duties (Acquisition and Disposal of HDB Flats) Rules (R 1).

Remission of duty on transfers consequent on matrimonial proceedings

3.—(1) There shall be remitted all duty chargeable under the Act on any conveyance on sale, and any instrument chargeable in like manner, made on or after 15th May 1996 consequent on any matrimonial proceedings by a party to the matrimonial proceedings conveying or transferring any property to —

(a)	the other party to the matrimonial proceedings;
(b)	any child or children of the marriage or former marriage of the parties to those proceedings; or
(c)	both the other party and any such child or children.

(2) There shall also be remitted all duty chargeable under section 22A of the Act on any conveyance on sale, and any instrument chargeable in like manner, made on or after 15th May 1996 in compliance with any order of court for the division of matrimonial assets arising from or relating to any matrimonial proceedings whereby a party to the matrimonial proceedings conveys or transfers any property to any person other than a person referred to in sub-paragraph (1) (a), (b) or (c).

Remission of seller’s duty by person acquiring property consequent on matrimonial proceedings

4. There shall be remitted in accordance with paragraph 5 the duty chargeable under section 22A of the Act on any conveyance on sale, and any instrument chargeable in like manner, made on or after 15th May 1996 under which any residential property is disposed of by any person referred to in paragraph 3(1) (a), (b) or (c), being property which the person acquired consequent on any matrimonial proceedings.

Amount remitted

5.—(1) Where the material date applicable is more than 3 years before disposition, there shall be remitted all duty chargeable under section 22A of the Act.

(2) Where the material date applicable is more than one year but not more than 3 years before disposition, the duty to be remitted shall be the duty in excess of the amount determined in accordance with the Schedule.

(3) In relation to any person referred to in paragraph 3(1) (a), (b) or (c) who has acquired any property from another (referred to in this paragraph as the transferor) consequent on any matrimonial proceedings, “material date” means the date or dates on which the transferor acquired the property, except that where the property or any share in that property is acquired prior to the marriage or former marriage to which the matrimonial proceedings relate, the material date for that property or the share in that property shall be the date of the marriage or former marriage.

(4) In this paragraph, “disposition” means the date of the conveyance or other instrument referred to in paragraph 4 or, in the case of an HDB flat, the effective date of transfer as determined by the Housing and Development Board.

Order not to prejudice other Orders

6. Nothing in this Order shall prejudice or otherwise affect the operation of any other Order made under section 74 of the Act.

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