Statute Details
- Title: Estate Duty (Ong Kim York, Deceased) (Remission) Order 2006
- Act Code: EDA1929-S624-2006
- Legislation Type: Subsidiary Legislation (SL)
- Authorising Act: Estate Duty Act (Chapter 96)
- Enacting Power: Section 49 of the Estate Duty Act
- Order Number: SL 624/2006
- Citation: Estate Duty (Ong Kim York, Deceased) (Remission) Order 2006
- Date Made: 10 November 2006
- Commencement Date: Not stated in the extract (commonly the date of making/notification, subject to the instrument)
- Key Provisions (from extract): Section 1 (Citation); Section 2 (Remission of estate duty)
- Status: Current version as at 27 March 2026
What Is This Legislation About?
The Estate Duty (Ong Kim York, Deceased) (Remission) Order 2006 is a targeted remission order made under Singapore’s Estate Duty Act (Cap. 96). In plain terms, it reduces (by remitting) a specific amount of estate duty that would otherwise be payable in relation to the estate of a named deceased person, namely Ong Kim York, Deceased.
This is not a general reform of estate duty law. Instead, it is an administrative/legal instrument that applies to a particular estate and a particular component of that estate duty liability. The order remits a defined sum of $3,609.10, described as estate duty on a share in the estate of Ong Kok Thiam, Deceased, as reflected in the estate duty payable under the Estate Duty Act.
For practitioners, the significance lies in how remission orders operate: they are typically used to correct, adjust, or relieve duty in circumstances where the Minister is empowered to grant remission. The order therefore provides a formal legal basis to reduce the duty payable, ensuring that the remission is enforceable and properly recorded.
What Are the Key Provisions?
Section 1 (Citation) provides the short title of the order. This is standard drafting: it allows the instrument to be referred to easily in legal proceedings, correspondence, and compliance documentation.
Section 2 (Remission of estate duty) is the operative provision. It states that “the sum of $3,609.10 payable under the Act on the Estate of Ong Kim York, Deceased, being estate duty on the share in the Estate of Ong Kok Thiam, Deceased, is hereby remitted.” The language is precise in three respects:
- It identifies the taxpayer/estate context: the remission is for estate duty “on the Estate of Ong Kim York, Deceased.”
- It identifies the amount: $3,609.10.
- It identifies the duty component: the duty is “being estate duty on the share in the Estate of Ong Kok Thiam, Deceased.”
Accordingly, the remission is not a blanket waiver of all estate duty for Ong Kim York’s estate. It is limited to the specified sum and to the specified underlying basis (the share in Ong Kok Thiam’s estate). This limitation matters in practice because it affects how estate duty computations, tax clearance applications, and final accounts should be prepared.
Enacting formula and enabling power: The order is made “in exercise of the powers conferred by section 49 of the Estate Duty Act.” While the extract does not reproduce section 49, its presence indicates that the Minister for Finance has statutory authority to grant remission of estate duty in appropriate cases. For lawyers, this is important because it confirms that the remission is not merely administrative goodwill; it is a legally grounded adjustment made pursuant to an express statutory power.
Making date and signatory: The order is “Made this 10th day of November 2006” and signed by TEO MING KIAN, Permanent Secretary, Ministry of Finance, Singapore. The signatory and making date are relevant for determining the instrument’s validity and for aligning it with the timeline of estate duty assessment and payment.
How Is This Legislation Structured?
This particular remission order is extremely concise. It contains:
- Section 1: Citation (short title).
- Section 2: Remission of estate duty (the substantive relief).
There are no additional parts, schedules, definitions, or procedural provisions in the extract. The structure reflects the nature of remission orders: they are typically drafted to state the legal basis and the exact relief granted, without broader policy discussion.
Who Does This Legislation Apply To?
The order applies to the estate of Ong Kim York, Deceased for the purpose of estate duty payable under the Estate Duty Act. In other words, the remission is directed at a specific duty liability arising in connection with that estate.
However, the remission is tied to a particular underlying component: it is “estate duty on the share in the Estate of Ong Kok Thiam, Deceased.” This means that the legal effect is confined to the portion of duty attributable to that share. Practically, this would be relevant to how the estate duty assessment was computed—particularly where there are interests in another deceased’s estate (for example, where Ong Kim York held a share or beneficial interest in Ong Kok Thiam’s estate).
Because the order is named after specific individuals, it does not generally apply to other estates. Lawyers should therefore treat it as a case-specific instrument rather than a precedent for remission in unrelated matters.
Why Is This Legislation Important?
Although the order is short, it is legally significant for at least three reasons.
First, it provides formal legal remission of a quantified duty amount. Estate duty is a statutory liability. If duty is to be reduced, remitted, or waived, the legal basis must be clear. This order supplies that basis by expressly remitting $3,609.10 payable under the Estate Duty Act for the specified estate and duty component.
Second, it clarifies the scope of relief. The remission is limited to a defined sum and a defined underlying basis (estate duty on the share in another estate). This precision helps avoid disputes about whether the remission covers all duty assessed or only a portion. In practice, such clarity is crucial when preparing estate accounts, responding to tax queries, or finalising distributions and clearance documentation.
Third, it demonstrates the operation of the Minister’s remission power under section 49 of the Estate Duty Act. For practitioners, understanding that remission can be granted by subsidiary legislation helps in advising clients on potential relief pathways. While this particular order is case-specific, it illustrates the mechanism by which remission is formalised—through an order made under the enabling provision.
From an enforcement and compliance perspective, the order would typically be relevant to the settlement of the estate duty liability: it may affect whether the duty has been paid in full, whether refunds or adjustments are required (depending on the payment status), and how the estate’s tax position is documented for probate/administration purposes.
Related Legislation
- Estate Duty Act (Chapter 96) — in particular, section 49 (the enabling provision for remission powers referenced in the order)
- Estate Duty Act (Timeline / Legislation history) — for versioning and context (as referenced in the platform navigation)
Source Documents
This article provides an overview of the Estate Duty (Ong Kim York, Deceased) (Remission) Order 2006 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.