| Property Tax Act 1960 |
| Property Tax (Owner‑Occupied Residential Premises) (Remission) Order 2024 |
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| Citation and commencement |
| 1. This Order is the Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 and is deemed to have come into operation on 1 January 2024. |
| Definitions |
2. In this Order —
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| Remission of property tax for owner-occupied residential premises |
| Refund of tax paid |
| 4. Where tax is refunded because of the remission under paragraph 3, the refund is to be made to the person who is the owner (within the meaning given by paragraph 3 of the Residential Premises Order) of the premises to which the remission relates at the time of the refund. |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/254/2020/8 Vol. 1] |