Recent changes in the taxation of real property transactions



Digitised Book 216.73.216.10 (0)

1996

Recent changes in the taxation of real property transactions

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Information About

This analysis text seeks to explain in some detail the principal effects of May 1996 new impositions of income tax and stamp duty, aimed at discouraging speculation in the Singapore property market. The changes introduced by the SD(A)A are aimed primarily at residential use real property whilst those introduced by the IT(A)A are aimed at all categories of real property located In Singapore.

Subjects

Real property tax--Singapore Real property tax--Law and legislation--Singapore

Categories

Law Property taxes

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Additional Details

Title
Recent changes in the taxation of real property transactions
Subject
  • Real property tax--Singapore
  • Real property tax--Law and legislation--Singapore
Publisher
  • Ernst & Young, 1996
  • National Library Board Singapore, 1996
Contributors
  • Ernst & Young (Singapore)
Digital Description
application/pdf, 32 p.
Table of Contents
  • section 10F. Shares in property owning companies: section 10G overview. Definitions of "tainted" companies. Shares held less than three years. Shares held more than three years. Exempted shareholders. Tax withholding procedures: section 45D -- Stamp Duties (Amendment) Act 1996. Overview of main changes. Direct property transactions. Share transactions. Repealed reliefs. Collection powers. Summary of relevant statutory orders.
Copyright
  • All Rights Reserved. National Library Board Singapore 2009.