Statute Details
- Title: Estate Duty (Lem Chu Kem also known as Lem Chu Kem Theresa, Deceased) (Remission) Order 2000
- Act Code: EDA1929-S355-2000
- Type: Subsidiary Legislation (SL)
- Authorising Act: Estate Duty Act (Cap. 96)
- Enacting Authority: Minister for Finance (made under section 50 of the Estate Duty Act)
- Enacting Formula / Power: Section 50 of the Estate Duty Act
- Legislative Citation: SL 355/2000
- Date Made: 31 July 2000
- Commencement: Not expressly stated in the extract; typically effective upon publication unless otherwise provided
- Key Provisions: Section 1 (Citation); Section 2 (Remission of estate duty)
- Remission Amount: $29,756.48
- Deceased Person: Lem Chu Kem also known as Lem Chu Kem Theresa
- Date of Death (as stated): 19 December 1997
- Estate Duty Context: “sum payable under the Act on the share in the Estate of Soo Ha Robert @ Soo Ha, Deceased”
- Status: Current version as at 27 March 2026 (per provided extract)
What Is This Legislation About?
The Estate Duty (Lem Chu Kem also known as Lem Chu Kem Theresa, Deceased) (Remission) Order 2000 is a targeted, case-specific remission order made under the Estate Duty Act (Cap. 96). In plain terms, it grants a remission (i.e., a reduction or waiver) of a specified amount of estate duty that would otherwise be payable under the Estate Duty Act.
Unlike general legislative reforms that apply broadly to all estates, this Order is directed to a particular estate duty liability connected to the death of Lem Chu Kem also known as Lem Chu Kem Theresa, with the remission applying to a “share in the Estate of Soo Ha Robert @ Soo Ha, Deceased.” The Order therefore functions as an administrative and legal instrument to correct or relieve a specific tax burden for a defined amount and defined factual circumstances.
Practitioners should view this Order as part of the Estate Duty Act’s remission framework: it does not create new tax rules on how estate duty is computed. Instead, it authorises the remission of an already-assessed or payable amount in a particular case, using the Minister for Finance’s statutory power under section 50 of the Estate Duty Act.
What Are the Key Provisions?
Section 1 (Citation) provides the short title of the Order: it may be cited as the “Estate Duty (Lem Chu Kem also known as Lem Chu Kem Theresa, Deceased) (Remission) Order 2000.” This is standard legislative drafting and is mainly relevant for referencing the instrument in correspondence, submissions, or court/tribunal documents.
Section 2 (Remission of estate duty) is the operative provision. It states that a specific sum—$29,756.48—payable under the Estate Duty Act is hereby remitted. The remission is linked to “the share in the Estate of Soo Ha Robert @ Soo Ha, Deceased,” and it specifies that the relevant estate duty liability arises from the passing on the death of Lem Chu Kem also known as Lem Chu Kem Theresa on 19 December 1997.
In practical terms, section 2 performs three legal functions:
- Identifies the amount to be remitted ($29,756.48), which is crucial because remission orders must be precise to avoid disputes about scope.
- Identifies the taxable context (“payable under the Act on the share in the Estate of Soo Ha Robert @ Soo Ha, Deceased”). This indicates that the remission is not necessarily for the entire estate duty assessed on the deceased person’s estate, but for a particular “share” within the estate duty computation or assessment.
- Anchors the remission to a specific death event (death of Lem Chu Kem also known as Lem Chu Kem Theresa on 19 December 1997). This prevents the remission from being applied to other deaths or other periods.
Legislative authority and legal effect: The Order is made “in exercise of the powers conferred by section 50 of the Estate Duty Act.” This matters for practitioners because it confirms the remission is not merely an administrative concession; it is a statutory remission authorised by the Act. Once properly made, the remission order provides a legal basis for the reduction or waiver of the specified estate duty amount.
Formal making and signature: The Order records that it was made on 31 July 2000 by LIM SIONG GUAN, Permanent Secretary, Ministry of Finance. The enacting formula and signature provide the necessary formalities for validity and for later verification in tax records.
How Is This Legislation Structured?
This Order is extremely concise and consists of only two sections:
- Section 1: Citation (short title).
- Section 2: Remission of estate duty (the substantive relief).
There are no schedules, definitions, or procedural provisions in the extract. The structure reflects the nature of remission orders: they typically do not re-litigate the underlying tax computation; they simply specify the remission amount and the case to which it applies.
Who Does This Legislation Apply To?
The Order applies to the estate duty liability described in section 2. Specifically, it remits $29,756.48 payable under the Estate Duty Act on the relevant “share” in the estate of Soo Ha Robert @ Soo Ha, Deceased, arising from the death of Lem Chu Kem also known as Lem Chu Kem Theresa on 19 December 1997.
In other words, the “who” is not framed as a class of taxpayers (e.g., executors, administrators, or beneficiaries). Instead, the Order is tied to named individuals and a particular death date. For practitioners, this means the remission is likely relevant to the executor/administrator handling the estate duty assessment and settlement for the relevant estate duty matter, and to any parties who have a financial interest in the estate duty liability being remitted.
Why Is This Legislation Important?
Although the Order is brief, it can be highly significant in estate administration and tax settlement. Estate duty matters often involve complex assessments, payment timelines, and disputes over valuation or liability. A remission order can directly affect the net estate available to beneficiaries and can reduce the estate’s cash outflow required to settle tax liabilities.
From a practitioner’s perspective, the key importance lies in certainty and enforceability. Because the remission is made under section 50 of the Estate Duty Act, it provides a clear statutory basis for relief. This can be critical when reconciling tax accounts, preparing final estate accounts, responding to queries from beneficiaries, or addressing issues in estate duty clearance processes.
Additionally, the Order illustrates how Singapore’s estate duty regime accommodates case-specific relief through ministerial powers. Even though the Estate Duty Act governs the general framework, remission orders serve as the mechanism to grant targeted relief where the Minister considers it appropriate under the statutory power. Practitioners should therefore treat remission orders as part of the broader compliance and documentation landscape: they should be retained and referenced when advising on tax settlement status and when finalising estate accounts.
Related Legislation
- Estate Duty Act (Cap. 96) — in particular, section 50 (the statutory power under which the remission order is made)
- Estate Duty Act (Timeline / legislative history) — for versioning and context on how remission powers have been applied
Source Documents
This article provides an overview of the Estate Duty (Lem Chu Kem also known as Lem Chu Kem Theresa, Deceased) (Remission) Order 2000 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.