今天收到IRAS回信：

1. 　 　 　 The married couple, who are SC and Foreigner, may apply for the remission of ABSD on the joint-purchase of their first residential property. ABSD will not be payable if the application for remission is approved.

2. 　 　 　 In the event that a partial share of the property is transferred to the spouse, who is a Foreigner, ABSD at the rate of 15% will be payable. BSD and ABSD will be calculated on the value of the partial share that is transferred.

We wish to highlight that SSD will also be payable if the transfer is made within the holding period of 4 years.

3. 　 　 　 ABSD is applicable based on the profile (e.g. residency status /count of residential property) of the Buyer at the point of the purchase of the residential property. A Singapore Citizen is not liable for ABSD on the purchase of his first residential property, notwithstanding that the SC is married to someone who owns property.

我发回帖之前查了OALD, Cambridge, MacMillan, Longman, 都没有连词的用法（当然，副词都是有的），所以才敢发。

如果也查了牛津的全版字典，就不会发了。

http://www.macmillandictionary.com/search/american/?q=notwithstanding

http://www.oxfordlearnersdictionaries.com/definition/english/notwithstanding_1?q=notwithstanding

http://dictionary.cambridge.org/dictionary/english/notwithstanding

http://www.ldoceonline.com/dictionary/notwithstanding