Statute Details
- Title: Estate Duty (Liauw Lih Sien, Sandy, Deceased) (Remission) Order 2001
- Act Code: EDA1929-S57-2001
- Legislation Type: Subsidiary Legislation (SL)
- Authorising Act: Estate Duty Act (Cap. 96)
- Authorising Provision: Section 50 of the Estate Duty Act
- Enacting/Instrument Date: Made on 5 February 2001
- SL Number: SL 57/2001
- Citation: Estate Duty (Liauw Lih Sien, Sandy, Deceased) (Remission) Order 2001
- Key Provisions: Section 1 (Citation); Section 2 (Remission of estate duty)
- Current Version Status: Current version as at 27 March 2026 (per the legislation document header)
What Is This Legislation About?
The Estate Duty (Liauw Lih Sien, Sandy, Deceased) (Remission) Order 2001 is a targeted remission order made under the Estate Duty Act (Cap. 96). In plain language, it provides that a specific amount of estate duty—payable in respect of a particular deceased person’s estate—is forgiven (remitted) by the Government.
This is not a general reform of estate duty law. Instead, it is an administrative/legal instrument that applies to a defined set of estates and a defined sum. The order identifies the deceased (Liauw Lih Sien, Sandy), the relevant date of death (19 December 1997), the estates involved, and the exact amount remitted.
For practitioners, the practical significance is that remission orders can affect the final tax position of an estate, the settlement of accounts with beneficiaries, and the closure of estate duty computations. Even though the order is narrow, it can be crucial where estate duty has already been assessed and paid (or is payable) and where the remission is needed to correct an overcharge, an exceptional circumstance, or an administrative outcome.
What Are the Key Provisions?
Section 1 (Citation) is a standard provision. It states the short title of the order, allowing it to be cited in legal documents and correspondence. While this section does not affect substantive rights, it is important for proper referencing in filings, estate accounts, and communications with the tax authority.
Section 2 (Remission of estate duty) is the core operative provision. It provides that “the sum of $33,662.29 payable under the Act” on a specified share in the estates of named deceased persons is remitted. The order is carefully drafted to tie the remission to: (i) the amount ($33,662.29), (ii) the legal basis (payable under the Estate Duty Act), (iii) the relevant “share” in the estates, and (iv) the death event that triggers the estate duty liability (the death of Liauw Lih Sien, Sandy on 19 December 1997).
The order specifies that the remission relates to a share in the estate of Liauw Ali Gunawan @ Ali Gunawan @ Liauw Swe Goan, Deceased, Estate of Yap Sow Leng, Deceased, and Estate of Liauw Lih Ting, Sindy, Deceased, passing on the death of Liauw Lih Sien, Sandy on 19 December 1997. This drafting reflects how estate duty can be computed across related interests and how a particular passing of property may involve multiple estates or persons in the chain of succession.
From a practitioner’s perspective, the most important interpretive points are these:
- Exactness of the sum: The remission is for a precise amount ($33,662.29). It does not state a percentage or a general reduction; therefore, the remission should be treated as limited to that figure unless another instrument provides otherwise.
- Link to “payable under the Act”: The remission is of estate duty that is otherwise payable under the Estate Duty Act. This suggests the duty had been assessed or was otherwise determined to be payable, and the order removes that liability (or removes the obligation to pay it).
- Link to the relevant passing on death: The order ties the remission to the death of Liauw Lih Sien, Sandy on 19 December 1997. This is critical for identifying the correct estate duty computation period and the correct event for the passing of property.
- Identification of estates and shares: The order’s reference to specific estates indicates that the remission is not a blanket remission for all estate duty matters connected to the deceased; it is confined to the “share” described.
Enacting formula and making clause: The order is made “in exercise of the powers conferred by section 50 of the Estate Duty Act” and is signed by the Permanent Secretary, Ministry of Finance. The making clause (“Made this 5th day of February 2001”) confirms the formal date of the instrument. For legal work, this supports the validity of the remission and helps determine the effective date for administrative purposes (even though the substantive remission relates to duty payable in respect of the 1997 death).
How Is This Legislation Structured?
This instrument is extremely short and consists of only two substantive sections:
- Section 1 (Citation): Provides the short title.
- Section 2 (Remission of estate duty): Grants the remission of a specified sum in respect of a specified share passing on the death of the named deceased.
There are no schedules, no definitions section, and no procedural provisions (such as applications, timelines, or conditions). The order is therefore best understood as a direct, legislative-style administrative decision: it states what is remitted and to whom/for which estate duty liability.
Who Does This Legislation Apply To?
The order applies to the estate duty liability arising from the death of Liauw Lih Sien, Sandy on 19 December 1997. It remits estate duty that is “payable under the Act” on a specified share in the estates of other named deceased persons (Liauw Ali Gunawan @ Ali Gunawan @ Liauw Swe Goan; Yap Sow Leng; and Liauw Lih Ting, Sindy).
In practical terms, the remission benefits the persons who would otherwise bear the estate duty burden for the relevant passing of property—typically the estate, the legal personal representative/executor/administrator, and ultimately the beneficiaries depending on how estate duty is treated under the will (or intestacy) and the estate’s internal arrangements. However, the order itself does not name executors or beneficiaries; it identifies the relevant estates and the amount remitted.
Why Is This Legislation Important?
Although this order is narrow, it is important because estate duty is a liability that can affect the timing of estate administration and the distribution of assets. Remission orders can be decisive where there is a need to correct, reduce, or eliminate an assessed amount. For practitioners, the key value is certainty: once a remission order is in force, it provides a clear legal basis to adjust the estate duty computation and to reconcile accounts.
From an enforcement and compliance perspective, the order demonstrates how the Estate Duty Act empowers the Minister for Finance to grant remission under section 50. Even though the order does not explain the underlying reason for remission, the existence of such a power indicates that the law contemplates exceptional or case-specific relief. Lawyers advising executors, administrators, or beneficiaries should therefore treat remission orders as authoritative instruments that can override the otherwise payable amount.
In day-to-day practice, this order can matter in several ways:
- Estate duty reconciliation: If estate duty was assessed and recorded in estate accounts, the remission amount should be reflected to avoid overstatement of liabilities.
- Beneficiary communications: Beneficiaries may need updated information about net distributable assets once remission is granted.
- Closing of administration: Remission can facilitate finalisation of estate duty matters and reduce the risk of lingering disputes about the amount payable.
- Document retention: Practitioners should retain the remission order as supporting evidence for any tax adjustments, audit responses, or court-related estate administration steps.
Finally, this order is a useful example of how Singapore’s legislative drafting can be highly specific. It identifies the deceased, the relevant date of death, the estates involved, and the exact sum remitted. That level of precision is a hallmark of remission instruments and should guide how practitioners interpret their scope: narrowly, according to the text.
Related Legislation
- Estate Duty Act (Cap. 96) — in particular, section 50 (the enabling provision for remission powers)
Source Documents
This article provides an overview of the Estate Duty (Liauw Lih Sien, Sandy, Deceased) (Remission) Order 2001 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.