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 (Cap. 274)
- Enacting Authority: Minister for Law (made by the Permanent Secretary, Ministry of Law)
- Legal Basis: Powers under section 32(1) of the Residential Property Act
- Commencement: 23 June 2021
- Notification Number: S 391/2021
- Status: Current version as at 27 Mar 2026
- Key Provisions: Exemptions from approvals under sections 9, 28, 28A, and 31 of the Residential Property Act; conditions in the Schedule
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 development and related land transactions without first obtaining specific approvals that would otherwise be required under the Residential Property Act.
Singapore’s Residential Property Act regulates, among other things, how residential property may be acquired, converted, rezoned, or have its use changed—particularly where such transactions involve restrictions designed to manage housing supply and protect the residential property market. Typically, developers and companies must obtain approvals before undertaking certain steps, such as converting property into a “converted entity” or changing the use of land for residential development.
This Notification does not repeal the Act. Instead, it carves out a narrow set of exemptions for the relevant company, tied to particular categories of property, timing (notably transactions and conversions “before, on or after 23 June 2021”), and the company’s intended business purpose—namely development for residential use with the ultimate purpose of sale or disposal for profit.
What Are the Key Provisions?
1) Citation and commencement (section 1)
Section 1 provides the formal citation and states that the Notification comes into operation on 23 June 2021. For practitioners, this date is crucial because the exemptions are expressly linked to transactions and conversions occurring “before, on or after 23 June 2021” (for certain provisions) or “on or after 23 June 2021” (for others).
2) Exemption from need for approval to become converted entity (section 2)
Section 2 addresses the approval requirement under section 9 of the Residential Property Act. The Notification states that section 9 does not apply to the relevant company in relation to any residential property that meets all of the following conditions:
- (a) Property type: the property is not non-restricted residential property.
- (b) Timing and vesting: the property is vested in the relevant company immediately before its conversion into a converted entity, whether the conversion occurs before, on or after 23 June 2021.
- (c) Intended development and profit motive: 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 its conversion into a converted entity.
Practically, this provision is designed to remove a procedural barrier for the relevant company when it converts into a “converted entity” and continues with residential development intended for sale/disposal for profit. The “not non-restricted residential property” limitation is important: it signals that the exemption is not blanket and may exclude certain categories of residential property that are subject to different regulatory treatment.
3) Exemption from need for approval to change existing use (section 3)
Section 3 removes the application of section 28 of the Act for the relevant company, but only in relation to land that satisfies two conditions:
- (a) Acquisition timing: the land is acquired, owned or purchased by the relevant company on or after 23 June 2021.
- (b) Intended change of use and profit motive: the land is intended for change of use to, and development as, residential property, with the ultimate purpose of sale or disposal by the relevant company as residential property for profit.
This provision is particularly relevant to transactions where the company acquires land and then seeks to change its existing use to enable residential development. By exempting section 28, the Notification reduces the need for prior approval that would otherwise be required for such change-of-use steps.
4) Exemption from need for approval for rezoned land (section 4)
Section 4 addresses section 28A of the Act and provides an exemption for the relevant company in relation to vacant land (with or without a vacant/disused building or structure). The exemption applies where:
- (a) Ownership timing: the vacant land is owned by the relevant company on or after 23 June 2021.
- (b) Intended residential development and profit motive: the vacant land 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” framing is significant. It suggests that the exemption is tailored to rezoning scenarios where the land is vacant (even if there is a disused structure). The provision likely aims to streamline the regulatory pathway for residential redevelopment projects involving vacant sites.
5) Exemption from need for housing developer’s approval (section 5)
Section 5 is the most procedurally nuanced provision. It concerns section 31 of the Act, which relates to housing developer’s approval. The Notification provides:
- (1) General exemption: subject to sub-paragraph (2), section 31 does not apply to the relevant company.
- (2) Important carve-out: despite the general exemption, section 31(1) and (4) continue to apply to the relevant company in relation to the retention of a dwelling-house that is a landed dwelling-house.
Sub-paragraph (3) defines “landed dwelling-house” as a detached house, semi-detached house or terrace house (including linked house or townhouse), whether or not comprised within a strata title plan registered under the Land Titles (Strata) Act (Cap. 158).
This carve-out is a clear policy signal: while the Notification relaxes approval requirements for development activities, it preserves approval controls where the company seeks to retain certain landed housing stock. In practice, this means that developers must carefully distinguish between (i) development and sale/disposal of residential units and (ii) retention of landed dwelling-houses, which may trigger continuing approval requirements under section 31(1) and (4).
6) Conditions of exemption (section 6 and the Schedule)
Section 6 provides that the exemptions are subject to the conditions specified in the Schedule. While the extract provided does not reproduce the Schedule’s text, the legal effect is clear: compliance with the Schedule is a condition precedent to relying on the exemptions.
For legal practice, this is critical. Even where the substantive exemption provisions appear to fit the facts, failure to satisfy Schedule conditions could mean the exemption does not apply, potentially exposing the company to regulatory non-compliance. Practitioners should therefore obtain and review the Schedule in full, and ensure that transaction documentation, development plans, and intended sale/disposal arrangements align with the conditions.
How Is This Legislation Structured?
This Notification is structured in a short, functional format typical of targeted exemption instruments:
- Enacting Formula and Citation/Commencement (section 1): establishes the legal basis and start date.
- Substantive Exemptions (sections 2 to 5): each section identifies a specific approval requirement under the Residential Property Act (sections 9, 28, 28A, and 31) and states that it does not apply to the relevant company for specified property categories and intended purposes.
- Conditions (section 6 and the Schedule): makes the exemptions conditional on compliance with scheduled requirements.
- Schedule: sets out the operative conditions that govern when and how the exemptions may be relied upon.
Because the Notification is brief, the practitioner’s main work is fact-mapping: determining whether the company’s property and transaction circumstances fall within each exemption’s defined parameters and whether the Schedule conditions are satisfied.
Who Does This Legislation Apply To?
The Notification applies specifically to Koh Brothers Group Limited, referred to as “the relevant company” throughout. It is not a general exemption for all developers or all companies; it is a company-specific regulatory relief granted under the Minister’s powers.
Accordingly, the exemptions are only available in relation to the relevant company’s qualifying residential property and land transactions that meet the Notification’s conditions—particularly the timing requirements (around and after 23 June 2021), the intended development purpose (residential development with ultimate sale/disposal for profit), and the property-type limitations (including the “not non-restricted residential property” constraint in section 2).
Why Is This Legislation Important?
This Notification matters because it affects the regulatory approvals workflow for a specific developer’s residential property development pipeline. In residential development projects, approval requirements can affect timelines, financing, and transaction certainty. By exempting the relevant company from certain approval provisions, the Notification can reduce delays and administrative burdens—provided the company complies with the Schedule conditions.
From an enforcement and compliance perspective, the carve-out in section 5(2) is particularly important. Even where the company is generally exempt from housing developer’s approval requirements, it must still consider whether any aspect of the project involves retention of landed dwelling-houses. If so, section 31(1) and (4) continue to apply, meaning additional approvals or compliance steps may still be required for that specific element of the project.
Finally, because the exemptions are expressly tied to the company’s intended ultimate purpose (sale/disposal for profit), practitioners should ensure that project plans, marketing and sales strategies, and contractual arrangements are consistent with the intended use described in the Notification. If the business purpose changes materially, the factual basis for relying on the exemption could be undermined.
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 carve-out in section 5(3)
- Legislation Timeline / FAQs — referenced in the document interface (e.g., FAQ B3), which may assist in confirming versioning and interpretive guidance
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.