{"success":true,"result":{"resource_id":"d_9637a2ebbc915c12d49b5e60068d6e84","fields":[{"type":"text","id":"from"},{"type":"text","id":"document_type"},{"type":"text","id":"holding_period"},{"type":"text","id":"underlying_property_definition"},{"type":"text","id":"duty_levied_on"},{"type":"text","id":"duty_formula"},{"type":"text","id":"duty_rate"},{"type":"int4","id":"_id"}],"records":[{"_id":1,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"1"},{"_id":2,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"2"},{"_id":3,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$360,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"3"},{"_id":4,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"Z"},{"_id":5,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"1"},{"_id":6,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"2"},{"_id":7,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$360,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"3"},{"_id":8,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"Z"},{"_id":9,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"1"},{"_id":10,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"2"},{"_id":11,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"3"},{"_id":12,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$1,000,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"4"},{"_id":13,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"U/V x W","duty_rate":"15"},{"_id":14,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"U/V x W","duty_rate":"30"},{"_id":15,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"U/V x W","duty_rate":"40"},{"_id":16,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"U/V x W","duty_rate":"65"},{"_id":17,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"1"},{"_id":18,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"2"},{"_id":19,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"3"},{"_id":20,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$1,000,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"4"},{"_id":21,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"15"},{"_id":22,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"30"},{"_id":23,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"40"},{"_id":24,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"65"},{"_id":25,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"1"},{"_id":26,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"2"},{"_id":27,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"3"},{"_id":28,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$500,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"4"},{"_id":29,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$1,500,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"5"},{"_id":30,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the exceeding S$3,000,000 of market value of the underlying residential property of the PHE","duty_formula":"U/V x W","duty_rate":"6"},{"_id":31,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"U/V x W","duty_rate":"15"},{"_id":32,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"U/V x W","duty_rate":"30"},{"_id":33,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"U/V x W","duty_rate":"40"},{"_id":34,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"U/V x W","duty_rate":"65"},{"_id":35,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"1"},{"_id":36,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"2"},{"_id":37,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"3"},{"_id":38,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$500,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"4"},{"_id":39,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$1,500,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"5"},{"_id":40,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$3,000,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"6"},{"_id":41,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"15"},{"_id":42,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"30"},{"_id":43,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"40"},{"_id":44,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"[(U/V x W1 x X) + (U/V x W2)]","duty_rate":"65"},{"_id":45,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"Within 3 years","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"U1/V x W","duty_rate":"12"},{"_id":46,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"Within 3 years","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"[(U1/V x W1 x X) + (U1/V x W2)]","duty_rate":"12"},{"_id":47,"from":"2025-07-04","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"Within 4 years","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"U1/V x W","duty_rate":"16"},{"_id":48,"from":"2025-07-04","document_type":"Conveyance of Equity Interest in Property-Holding Entities","holding_period":"Within 4 years","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"[(U1/V x W1 x X) + (U1/V x W2)]","duty_rate":"16"},{"_id":49,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"1"},{"_id":50,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"2"},{"_id":51,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$360,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"3"},{"_id":52,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"Z"},{"_id":53,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"1"},{"_id":54,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"2"},{"_id":55,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$360,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"3"},{"_id":56,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"Z"},{"_id":57,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"1"},{"_id":58,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"2"},{"_id":59,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"3"},{"_id":60,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$1,000,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"4"},{"_id":61,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"15"},{"_id":62,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"30"},{"_id":63,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"40"},{"_id":64,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"65"},{"_id":65,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"1"},{"_id":66,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"2"},{"_id":67,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"3"},{"_id":68,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$1,000,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"4"},{"_id":69,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"15"},{"_id":70,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"30"},{"_id":71,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"40"},{"_id":72,"from":"2018-02-20","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"65"},{"_id":73,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"1"},{"_id":74,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"2"},{"_id":75,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"3"},{"_id":76,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$500,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"4"},{"_id":77,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$1,500,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"5"},{"_id":78,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$3,000,000 of market value of the underlying residential property of the PHE","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"6"},{"_id":79,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"15"},{"_id":80,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"30"},{"_id":81,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"40"},{"_id":82,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"[(U/V x Y) + P] x W","duty_rate":"65"},{"_id":83,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"1"},{"_id":84,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"2"},{"_id":85,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"3"},{"_id":86,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$500,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"4"},{"_id":87,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar of the next S$1,500,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"5"},{"_id":88,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Every dollar exceeding S$3,000,000 of market value of the underlying residential property of the PHE","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"6"},{"_id":89,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed before 6 Jul 2018","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"15"},{"_id":90,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive)","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"30"},{"_id":91,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive)","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"40"},{"_id":92,"from":"2023-02-15","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"na","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE, if the conveyance is executed on or after 27 Apr 2023","duty_formula":"{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}","duty_rate":"65"},{"_id":93,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"Within 3 years","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"U1/V x W x Y","duty_rate":"12"},{"_id":94,"from":"2017-03-11","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"Within 3 years","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"[(U1/V x W1 x Y x X) + (U1/V x W2 x Y)]","duty_rate":"12"},{"_id":95,"from":"2025-07-04","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"Within 4 years","underlying_property_definition":"paragraph (a) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"U1/V x W x Y","duty_rate":"16"},{"_id":96,"from":"2025-07-04","document_type":"Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities","holding_period":"Within 4 years","underlying_property_definition":"paragraph (b) of the definition of \"underlying property\" in s23(21)","duty_levied_on":"Market value of the underlying residential property of the PHE","duty_formula":"[(U1/V x W1 x Y x X) + (U1/V x W2 x Y)]","duty_rate":"16"}],"_links":{"start":"/api/action/datastore_search?resource_id=d_9637a2ebbc915c12d49b5e60068d6e84","next":"/api/action/datastore_search?resource_id=d_9637a2ebbc915c12d49b5e60068d6e84&offset=100"},"total":96}}