Examples and boundaries
Documents concerning property outside Singapore are exempt. Government instruments qualify only where the government is liable for duty; this does not automatically cover statutory boards or government-owned companies. Qualifying co-operative society business instruments, certain Land Acquisition Act instruments, specified strata-title transfers and instruments in favour of a bankrupt estate or Official Assignee also appear in the list.
Separate exemption regimes
An HDB Public Rental Scheme lease executed from 1 June 2012 is listed as exempt. Foreign-company share transfers require an overseas share register under the stated rule. Residential and industrial SSD exemptions have separate linked guides; use those conditions rather than assume every transfer exempt from another tax is also exempt from SSD.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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