请问目前ABSD新政下，如何定义PR第二套房？如果目前有组屋，但想升级，在购买新住房后6个月内卖掉原组屋，这种情况，购买新住房时算第二套房吗？ --- 该帖荣获当日十大第2，奖励楼主18分以及27华新币，时间：2014-03-18 22:00:01。

这个只是给Citizen的吧

upgrade还是二手组屋的话不需要refund，直接算5%ABSD remission is granted in the following scenarios : - (i) For purchase of HDB flat/new EC by a household which comprises SC(s) and SPR(s) co-owners (ii) For purchase of HDB flat/new EC in cases where HDB grants the household a 6-month or such other period as may be stipulated by HDB to dispose of its existing property(ies) (iii) A lower ABSD rate of 5% (instead of 10%) will apply for purchase of HDB flat by SPR household where HDB grants the SPR a 6-month or such other period as may be stipulated by HDB to dispose of the existing property(ies) Remission for such purchases will be granted automatically upon approval of purchase by HDB. No separate application to IRAS or HDB is required. 来自： http://www.iras.gov.sg/irasHome/page04.aspx?id=12822