by Raymond Mah, John Chan and Denise Phang This article examines the effect of the Goods and Services Tax (“GST”) on Management Corporations and Joint Management Bodies of stratified development areas, and takes a look at pre and post-GST charges imposed on parcel owners. What is GST? GST came into effect on 1 April 2015…

by Lim Jo Yan and Mak Ka Wai Generally, an acquisition of property attracts stamp duty exposure and a disposal of property may attract real property gains tax (“RPGT”). Stamp duty is calculated on the market value of the property at the time of the acquisition whereas RPGT is calculated on the profit gained from…

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