Statute Details
- Title: Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021
- Act Code: RPA1976-S391-2021
- Legislation Type: Subsidiary legislation (SL)
- Authorising Act: Residential Property Act (Cap. 274)
- Enacting Authority: Minister for Law (pursuant to section 32(1) of the Residential Property Act)
- Citation: S 391/2021
- Date of Making: 21 June 2021
- Commencement: 23 June 2021
- Status: Current version as at 27 Mar 2026
- Key Provisions (as set out in the Notification): Sections 1–6; Schedule (conditions)
What Is This Legislation About?
The Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021 is a targeted exemption instrument issued under the Residential Property Act (Cap. 274). In plain terms, it allows Koh Brothers Group Limited (the “relevant company”) to carry out certain residential property-related transactions and development activities without needing to obtain approvals that would otherwise be required under specified provisions of the Act.
Singapore’s Residential Property Act generally regulates how residential property may be acquired, converted, redeveloped, or have its use changed—particularly where the property is subject to restrictions designed to protect housing supply and maintain policy objectives. However, the Act also empowers the Minister to grant exemptions in appropriate cases. This Notification is one such exemption: it carves out specific situations where the normal approval requirements do not apply to the relevant company.
Importantly, the exemption is not blanket. It is limited to particular categories of residential property and to transactions occurring on or after the commencement date (23 June 2021). Further, the exemptions are expressly subject to conditions set out in the Schedule. For practitioners, the practical value lies in identifying exactly which approval pathways are removed, which approval pathways remain (notably for landed dwelling-houses), and what compliance obligations continue to apply.
What Are the Key Provisions?
1. Citation and commencement (Section 1)
Section 1 provides the formal title and states that the Notification comes into operation on 23 June 2021. This matters because the exemptions in later sections are tied to events (such as vesting, acquisition, ownership, or purchase) that occur before, on or after 23 June 2021, depending on the provision. Practitioners should therefore carefully map transaction dates and property status to the Notification’s temporal triggers.
2. Exemption from need for approval to become converted entity (Section 2)
Section 2 addresses the approval requirement under section 9 of the Act. The Notification states that section 9 does not apply to the relevant company in relation to any residential property that meets all three criteria:
- (a) the property is not non-restricted residential property (i.e., it falls within the relevant category of residential property to which the exemption is intended to apply);
- (b) the property is vested in the relevant company immediately before its conversion into a converted entity, and that conversion occurs before, on or after 23 June 2021; and
- (c) the property is intended for development as residential property, with the ultimate purpose of sale or disposal by the relevant company as residential property for profit after conversion.
In effect, Section 2 removes the need for approval that would otherwise be required when the relevant company becomes a converted entity, but only for residential properties meeting the specified classification, vesting timing, and intended development/sale purpose. The “ultimate purpose” language is a common feature of residential property regulatory frameworks; it requires evidence of intended commercial use (development and profit-oriented sale/disposal) rather than mere holding or non-commercial use.
3. Exemption from need for approval to change existing use (Section 3)
Section 3 removes the application of section 28 of the Act to the relevant company in relation to land that:
- (a) is acquired, owned, or purchased by the relevant company on or after 23 June 2021; and
- (b) is intended for change of use to and development as residential property, with the ultimate purpose of sale or disposal for profit as residential property.
This provision is significant for development projects where land must be converted from its existing use to residential use. Under the Act, such change of use may ordinarily require approval. Section 3 creates an exemption for the relevant company, but again only where the land is acquired/owned/purchased on or after the commencement date and where the intended end-use is residential development for profit through sale/disposal.
4. Exemption from need for approval for rezoned land (Section 4)
Section 4 addresses section 28A of the Act, which typically concerns rezoned land. The Notification provides that section 28A does not apply to the relevant company in relation to vacant land (with or without a vacant/disused building or structure) that:
- (a) is owned by the relevant company on or after 23 June 2021; and
- (b) is intended for development as residential property, with the ultimate purpose of sale or disposal by the relevant company as residential property for profit.
For practitioners, the “vacant land” definition is broad: it includes vacant land regardless of whether there is a vacant or disused building/structure. This reduces the risk that a project is excluded merely because the site contains obsolete structures. However, the exemption still hinges on the ownership date and the intended development and profit-oriented sale/disposal purpose.
5. Exemption from need for housing developer’s approval (Section 5)
Section 5 is a nuanced provision. It deals with section 31 of the Act, which relates to housing developer’s approval. The Notification provides:
- (1) Subject to sub-paragraph (2), section 31 does not apply to the relevant company.
- (2) Despite sub-paragraph (1), section 31(1) and (4) continues to apply to the relevant company in relation to the retention of a dwelling-house that is a landed dwelling-house.
Thus, while the relevant company is generally exempt from housing developer’s approval requirements under section 31, there is a carve-out: if the company seeks to retain a landed dwelling-house, the approval requirements in section 31(1) and (4) still apply.
Definition of “landed dwelling-house”
Section 5(3) defines “landed dwelling-house” to include 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). This definition is important for due diligence: it captures both conventional landed units and certain strata-arranged landed configurations.
6. Conditions of exemption (Section 6 and the Schedule)
Section 6 states that the exemptions are subject to the conditions specified in the Schedule. Although the extract provided does not reproduce the Schedule text, the legal effect is clear: compliance with the Schedule is a prerequisite for the exemption to operate. In practice, practitioners should obtain and review the Schedule conditions in full, because failure to satisfy them may mean the exemption does not apply, exposing the relevant company to the default approval requirements under the Residential Property Act.
How Is This Legislation Structured?
This Notification is structured in a straightforward, practitioner-friendly format:
- Section 1 sets out the citation and commencement.
- Sections 2–5 provide targeted exemptions from specific approval requirements under the Residential Property Act: conversion into a converted entity (s. 9), change of use (s. 28), rezoned land (s. 28A), and housing developer’s approval (s. 31).
- Section 6 makes the exemptions conditional on the Schedule.
- The Schedule contains the operative conditions that govern how and when the exemptions can be relied upon.
From a legal drafting perspective, the Notification uses a consistent pattern: it identifies the relevant company, specifies the Act provisions from which the company is exempt, and then lists the factual criteria (property type, timing, and intended development/sale purpose) that must be satisfied.
Who Does This Legislation Apply To?
The Notification applies specifically to Koh Brothers Group Limited—referred to as the “relevant company” throughout the instrument. It does not create general exemptions for all developers or companies; it is a company-specific regulatory relief.
In terms of subject matter, the exemption applies only in relation to residential property and land that meet the Notification’s criteria. The exemptions are therefore both person-specific (the relevant company) and transaction-specific (property status, ownership/acquisition dates, and intended development and profit-oriented sale/disposal). Practitioners should therefore treat the Notification as a compliance tool for particular projects rather than a general permission to bypass approvals.
Why Is This Legislation Important?
This Notification is important because it can materially affect the regulatory timeline and approval workflow for residential development projects undertaken by the relevant company. By exempting the company from certain approval requirements under sections 9, 28, 28A, and (generally) section 31 of the Residential Property Act, it reduces administrative friction and may allow development activities to proceed without triggering the approval processes that would otherwise apply.
However, the exemptions are carefully bounded. The “ultimate purpose” requirement (development as residential property and sale/disposal for profit) means that the exemption is not intended to cover speculative holding or non-residential uses. Likewise, the carve-out for retention of landed dwelling-houses ensures that certain housing-related policy controls remain in place. This balance reflects the legislative approach: facilitate development in defined circumstances while preserving regulatory oversight where policy sensitivities are higher.
For enforcement and compliance, the Schedule conditions are critical. Even where the factual criteria in Sections 2–5 are satisfied, the exemption may be undermined if the Schedule conditions are not met. Practitioners should therefore treat the Schedule as mandatory compliance requirements, and should document how each condition is satisfied (for example, through project plans, development timelines, ownership records, and intended marketing/sale arrangements).
Related Legislation
- Residential Property Act (Cap. 274) — in particular sections 9, 28, 28A, 31, and the Minister’s exemption power under section 32(1).
- Land Titles (Strata) Act (Cap. 158) — relevant to the definition of “landed dwelling-house” for the purposes of section 5(3) of the Notification.
- Residential Property Act — Legislation Timeline (for version control and amendment history).
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.