看英文的就清楚了As a concession, a trustee may apply to the Inland Revenue Authority of Singapore (IRAS) for a refund of ABSD (Trust), provided that all beneficial owners of the residential property are identifiable individuals and that beneficial ownership of the residential property has vested in all of these beneficial owners at the time of property transfer into the trust. The refund amount will be based on the difference between the ABSD (Trust) rate of 35 per cent and the ABSD rate corresponding to the profile of the beneficial owner with the highest applicable ABSD rate, said the ministry. 可以申请退回的是受益人做为个人购买时需要支付的ABSD和这个35%之间的差价而已。