Statute Details
- Title: Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021
- Act Code: RPA1976-S391-2021
- Type: Subsidiary Legislation (SL)
- Authorising Act: Residential Property Act (Chapter 274)
- Enacting Authority: Minister for Law (pursuant to section 32(1) of the Residential Property Act)
- Citation: No. S 391
- Commencement: 23 June 2021
- Status: Current version as at 27 Mar 2026
- Key Provisions: Sections 2–5 (exemptions from specified approval requirements); Section 6 (conditions); Schedule (conditions)
What Is This Legislation About?
The Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021 (“Notification”) is a targeted exemption instrument issued under the Residential Property Act (the “Act”). In plain terms, it allows Koh Brothers Group Limited (“relevant company”) to carry out certain residential-property-related transactions and development plans without first obtaining approvals that would otherwise be required under the Act.
Singapore’s Residential Property framework generally regulates how residential property may be acquired, converted, rezoned, and used—particularly where such activities may affect housing supply, ownership restrictions, or the intended use of land. The Act typically requires approvals for specified changes, conversions, and development-related steps. This Notification carves out a narrow set of circumstances where the usual approval requirements do not apply to the relevant company.
Importantly, the exemptions are not blanket. They are tied to (i) the type of property and land, (ii) the timing of acquisition/vesting relative to 23 June 2021, and (iii) the intended development outcome—namely, development as residential property with the ultimate purpose of sale or disposal for profit. The Notification also preserves certain approval requirements in limited cases (notably for retention of landed dwelling-houses) and makes all exemptions subject to conditions in the Schedule.
What Are the Key Provisions?
Section 1 (Citation and commencement) confirms that the Notification is the “Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021” and that it comes into operation on 23 June 2021. For practitioners, this date is critical because the exemptions are expressly linked to events (vesting, acquisition, ownership) occurring before, on, or after that date.
Section 2 (Exemption from need for approval to become converted entity) addresses a specific approval requirement under section 9 of the Act. Section 9 generally relates to approval requirements when an entity becomes a “converted entity” (a concept used in the Act to regulate certain changes in the status or regulatory treatment of entities holding residential property). Under this Notification, section 9 does not apply to the relevant company in relation to any residential property that satisfies three cumulative conditions:
- (a) the property is not non-restricted residential property (i.e., it is within the category of residential property to which the exemption is intended to apply; the drafting implies that “non-restricted residential property” is excluded from the exemption);
- (b) the property is vested in the relevant company immediately before its conversion into a converted entity before, on or after 23 June 2021;
- (c) the property is intended for development as residential property and the ultimate purpose is sale or disposal by the relevant company as residential property for profit after conversion.
Practically, Section 2 is designed to facilitate the relevant company’s corporate conversion process without triggering the approval requirement in section 9, provided the company’s residential development and commercial intent align with the exemption’s conditions.
Section 3 (Exemption from need for approval to change existing use) provides that section 28 of the Act does not apply to the relevant company in relation to land that meets two conditions:
- (a) the land is acquired, owned or purchased by the relevant company on or after 23 June 2021; and
- (b) the land is intended for change of use to and development as residential property, with the ultimate purpose of sale or disposal for profit.
This exemption is significant for development projects that require land-use change before residential development can proceed. It reduces procedural friction by removing the need for the specific approval that would otherwise be required under section 28, but only for qualifying land and only where the intended end-use and commercial outcome match the statutory framing.
Section 4 (Exemption from need for approval for rezoned land) similarly exempts the relevant company from section 28A of the Act in relation to vacant land (whether or not there is a vacant or disused building or structure). The exemption applies where:
- (a) the vacant land is owned by the relevant company on or after 23 June 2021; and
- (b) it is intended for development as residential property with the ultimate purpose of sale or disposal for profit.
For practitioners, the “vacant land” formulation is important. It clarifies that the exemption is not limited to land that is completely bare; it can include land with vacant or disused buildings/structures, provided the land is still characterised as vacant land for the purposes of the Act’s rezoning framework.
Section 5 (Exemption from need for housing developer’s approval) addresses section 31 of the Act. Section 31 generally concerns “housing developer’s approval” requirements. Under the Notification:
- Section 31 does not apply to the relevant company (subject to sub-paragraph (2)).
- However, section 31(1) and (4) continue to apply in relation to the retention of a dwelling-house that is a landed dwelling-house.
The Notification defines “landed dwelling-house” as a detached house, semi-detached house or terrace house (including a linked house or a townhouse), whether or not comprised within a strata title plan registered under the Land Titles (Strata) Act (Cap. 158).
In effect, Section 5 creates a partial carve-out: while the relevant company is exempt from housing developer’s approval for most matters covered by section 31, it remains subject to approval requirements for retention of certain landed dwelling-houses. This suggests a policy concern around the preservation and regulatory treatment of landed housing stock, even where other development approvals are relaxed.
Section 6 (Conditions of exemption) provides that the exemptions in the Notification are subject to the conditions specified in the Schedule. Although the provided extract does not reproduce the Schedule text, the legal effect is clear: compliance with the Schedule is a prerequisite for the exemptions to operate. For a practitioner, this means that the Notification should not be treated as self-executing without reviewing the Schedule conditions in full.
The Schedule (Conditions) is therefore central. In practice, conditions may include requirements relating to development timelines, intended use, reporting, compliance with other regulatory regimes, or limitations on how the exempted transactions may be carried out. Because the Schedule is not reproduced in the extract, counsel should obtain and review the Schedule provisions from the official legislation source before advising on reliance.
How Is This Legislation Structured?
The Notification is structured in a straightforward, practitioner-friendly format:
- Section 1 sets out the citation and commencement.
- Sections 2 to 5 provide specific exemptions from particular approval requirements under the Act:
- Section 2: exemption from section 9 (conversion into a converted entity);
- Section 3: exemption from section 28 (change of existing use);
- Section 4: exemption from section 28A (rezoned land, for vacant land);
- Section 5: exemption from section 31 (housing developer’s approval), with a limited retention carve-out for landed dwelling-houses.
- Section 6 states that all exemptions are subject to the Schedule.
- The Schedule contains the conditions that govern the operation of the exemptions.
Who Does This Legislation Apply To?
The Notification applies only to Koh Brothers Group Limited, referred to as the “relevant company” in the Notification. It is therefore not a general industry exemption; it is a company-specific instrument.
Its exemptions are also transaction-specific. Even for the relevant company, the exemptions apply only when the relevant property/land meets the Notification’s defined criteria (including the timing of vesting/acquisition/ownership on or after 23 June 2021, the intended development as residential property, and the ultimate purpose of sale or disposal for profit). Additionally, Section 5 preserves the operation of certain provisions of section 31 for retention of landed dwelling-houses.
Why Is This Legislation Important?
This Notification is important because it demonstrates how Singapore’s Residential Property regulatory framework can be calibrated through targeted exemptions. For developers and corporate planners, the practical value lies in reducing the need to obtain approvals that would otherwise be required under the Act—thereby potentially shortening timelines and lowering regulatory uncertainty for qualifying residential development projects.
At the same time, the Notification’s conditional structure indicates that exemptions are granted only where the policy objectives underlying the Act are not undermined. The repeated emphasis on development as residential property and the ultimate purpose of sale or disposal for profit suggests that the exemption is intended to facilitate conventional residential development and market supply, rather than alternative uses or speculative holding.
For enforcement and compliance, the key risk is non-compliance with the Schedule conditions and/or the factual predicates (e.g., whether the land is “vacant land” for the purposes of section 28A, whether the property is “not non-restricted residential property,” and whether the intended end-use aligns with the “ultimate purpose” requirement). If conditions are not met, the exemptions may not apply, and the relevant approval requirements under the Act could become necessary.
Related Legislation
- Residential Property Act (Chapter 274) — in particular sections 9, 28, 28A, 31, and the Minister’s power under section 32(1)
- Land Titles (Strata) Act (Cap. 158) — relevant to the definition of “landed dwelling-house” for strata and non-strata contexts
- Legislation Timeline / FAQ B3 (as referenced in the official document interface)
Source Documents
This article provides an overview of the Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.