Match the Concession to the Duty
Terminated leases concern lease duty; aborted sales and matrimonial cases can address BSD, ABSD and SSD. Married-couple, trust, senior-citizen, developer and free-trade-agreement concessions primarily concern ABSD. HDB family transfers have a different coverage from new HDB or EC acquisitions; resale EC units are not covered by the new-unit concession.
Corporate Relief Is Not Universal
Associated-entity transfers, reconstructions, amalgamations and conversions to LLPs list BSD and SSD relief, not general ABSD relief. Read the linked rule before claiming: continuity, ownership, timing and disposal conditions can matter. A tick in the directory describes the duty category, not automatic approval for a particular transaction.
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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