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1. ¹²Í¬¹²ÓÐÒýÆðµÄÉú´æÕßȨÀû£¨Survivorship£©¿ÉÒÔ¶Ô¿¹ÈκÎÒÅÖö¼Ì³ÐȨ»òÕß·¨¶¨¼Ì³ÐȨ¡£
ËùÒÔ˵µÄµÚ¶þ¸ö°¸×Ó¾ÍÊÇÔ½ÄÏϱ¸¾Chau Thi Thanh LangµÄ£¬ÆäʵºÍÊÕÑø¹ØÏµÒÔ¼°¼Ì³ÐȨÎ޹ء£
·¨¹ÙÅоöÀíÓÉÓ¦¸Ã»¹Ã»Ð´¡£´ÓÐÂÎű¨µÀ¿´£¬»ù±¾ÉÏÊǰ´ÕÕPresumed Resulting Trust£¨Ô¤Éè¹é¸´ÐÅÍУ©µÄÀíÓÉÅеġ£
ͬÑùµÄµÀÀí£¬Ä³Â¥¼ÓµÄ·½·¨Èý£¨Ð´ÒÅÖö£©Í¬Ñù²»ÊÊÓá£
2. ͬÀíÄã˵µÄµÚÒ»¸ö°¸×Ó£¬ËäÈ»ÎÒûÕÒµ½Ô­ÎÄ£¨Èç¹ûÄãÖªµÀÓ¢ÎÄÂé·³ÌṩÏ£©£¬Ö»ºÍÎïÒµµÄ¹²Í¬¹²ÓÐÓйء£¶øÁ½¸öСº¢£¬´Ó·¨ÂɵĽǶÈÖÁÉÙÓÐResulting TrustÒÔ¼°Proprietary Estoppel£¨Õâ¸ö²»»á·­Ò룬×ÖÃæÒâ˼ÊÇ»ùÓڲƲúµÄ²»¿É·ñÈÏ£¬Ò²ÊÇºâÆ½·¨µÄÄÚÈÝ£©Á½Ìõ·¿ÉÒÔ×ߣ¬×î²»¼ÃµÄÇé¿öÏÂÒ²ÖÁÉÙ¿ÉÒÔ±£Áô¾ÓסȨ¡£¾ÓסȨÊÇÒ»ÖÖÎïȨ£¬ºÍ²Æ²úµÄËùÓÐȨ²»Ò»Ñù¡£ËùÒÔ£¬ÒªÃ´»¹ÓÐÆäËûÊÂʵû˵£¬ÒªÃ´Õâ°¸×ÓÂÉʦ̫¸ã£¨¿ÉÄÜÐÔ¼«µÍ£©£¬ÒªÃ´²»ÖªµÀÄãµÄÅàѵ°àÀÏʦ´ÓÄÄÀïÕÒÀ´µÄÀý×Ó¡£Óа¸ºÅ¿´Á˱ãÖª¡£
3. ÖÁÓÚÄã˵¶ãABSDÄǸö£¬±§Ç¸ÄúÕæµÄÏë¶àÁË¡£Ò»ÏÂÕª×ÔIRAS¹ØÓÚABSDµÄ˵Ã÷£º
4.2 Purchase Made by Multiple Buyers with Different Profiles
If the property is jointly bought (either joint tenancy or tenancy-in-common) by buyers
with different profiles, the higher ABSD rate will apply on the purchase price/value of
the property.
For example, if a FR, a SPR and a SC jointly buy a property worth $3 million, with
each owning one-third share, the ABSD rate of 15% shall apply to the $3 million,
notwithstanding that the other two purchasers are non foreigners and have paid $2
million for their share of the property.

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Remission of ABSD where joint parties are spouses both of whom do not own property
3.¡ª(1) There shall be remitted the full amount of ABSD that is chargeable on ¡ª
(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 ¡ª
(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.

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