My bookmarksSign up free
← Stamp Duties Act 1929

Stamp Duties Act 1929 s 60A

Stamp Duties Act 1929 s 60A

s 60A Electronic instruments treated as instruments

60A.—(1) For the purposes of this Act, a reference to an instrument or a description of instrument that effects a transaction includes —(a) an electronic record that effects, or an electronic record and a physical document that together effect, the same transaction, whether directly or indirectly; and (b) if the same transaction is effected whether directly or indirectly by a verbal communication and an electronic record, the electronic record, but only if the transaction is concluded by means of the electronic record.[37/2018] (2) For the purposes of this Act, a reference to an instrument or a description of instrument that is evidence of, or that signifies any matter includes, in a case where the transaction concerned is effected by electronic means and there is no physical document that evidences or signifies such matter, any electronic record that evidences or signifies the same matter.[37/2018] (3) To avoid doubt —(a) an instrument mentioned in subsection (1) includes an instrument between sub‑funds mentioned in section 60I(1) and an instrument with a sub‑fund mentioned in section 60J(1); and (b) an instrument mentioned in subsection (2) includes an instrument between sub‑funds mentioned in section 60I(2) and an instrument with a sub‑fund mentioned in section 60J(2).[28/2019]

Read this section in the full act → · Open PART 8A →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.

What to look at next