Stamp Duties (Matrimonial Proceedings) (Remission) Rules 2005

No. S 447

Stamp Duties Act

(Chapter 312)

Stamp Duties (Matrimonial Proceedings) (Remission) Rules 2005

In exercise of the powers conferred by sections 74 and 77 of the Stamp Duties Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1.  These Rules may be cited as the Stamp Duties (Matrimonial Proceedings) (Remission) Rules 2005 and shall come into operation on 8th July 2005.

Definitions

2.—(1)  In these Rules, 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;

“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 under any law, religion, custom or usage.

(2)  For the purposes of these Rules, a conveyance or an 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)  [Deleted by S 736/2007 wef 19/12/2007]

Remission of duty on transfers consequent on matrimonial proceedings

3.  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 8th July 2005 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.

Order not to prejudice other Orders or Rules

4.  Nothing in these Rules shall prejudice or otherwise affect the operation of any Orders made under section 74 of the Act.

Revocation

5.  The Stamp Duties (Matrimonial Proceedings) Remission Order (O 9) is revoked.

Made this 5th day of July 2005.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF R54.001.00001 V18; AG/LEG/SL/312/2002/1 Vol. 1]