法律这样说的：
Remission of ABSD where joint parties are spouses both of whom do not own property
3.—(1) There shall be remitted the full amount of ABSD that is chargeable on —
(a)
a contract or agreement for the sale of, or a conveyance, assignment or transfer on sale of, an estate or interest in a single residential property; and
(b)
any instrument chargeable in like manner,
if there are 2 (and only 2) joint parties under the instrument and, at the time of execution of the instrument —
(i)
they are married to each other; and
(ii)
they are, respectively, a Singapore citizen not owning property and either a Singapore permanent resident not owning property or a foreigner not owning property.
