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
- Commencement: 23 June 2021
- Legislative Instrument No.: S 391/2021
- Status: Current version as at 27 Mar 2026
- Key Provisions (as extracted): Exemptions from approvals under ss. 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 (“Notification”) is a targeted exemption instrument made under the Residential Property Act (Cap. 274) (“RPA”). In plain terms, it allows Koh Brothers Group Limited (“relevant company”) to carry out certain residential property-related transactions and development activities without first obtaining specific approvals that would otherwise be required under the RPA.
Under the RPA, Singapore regulates how residential property may be acquired, converted, redeveloped, or have its use changed—particularly where such actions could affect housing supply, the balance between restricted and non-restricted residential property, and the broader policy objectives of the Government. The Notification carves out a narrow set of exemptions for the relevant company, but only for specified categories of land and purposes, and subject to conditions in the Schedule.
Practically, this Notification is designed to facilitate a particular development pathway for the relevant company. It removes procedural approval hurdles in four areas: (1) conversion into a “converted entity”, (2) change of use and development, (3) development of rezoned land, and (4) housing developer’s approval—while still preserving certain safeguards (notably for retention of landed dwelling-houses).
What Are the Key Provisions?
1. Citation and commencement (paragraph 1)
The Notification is cited as the Residential Property (Koh Brothers Group Limited — Exemption) Notification 2021 and comes into operation on 23 June 2021. This matters because the exemptions are tied to events and property ownership/acquisition “before, on or after 23 June 2021” (for conversion) or “on or after 23 June 2021” (for acquisition/ownership and development purposes). A practitioner should therefore treat the commencement date as a critical temporal boundary for eligibility.
2. Exemption from need for approval to become converted entity (paragraph 2)
Section 9 of the RPA generally requires approval for certain conversions into a “converted entity”. Paragraph 2 provides that section 9 does not apply to the relevant company in relation to residential property that satisfies three cumulative conditions:
- (a) Not non-restricted residential property: the wording in the extract indicates the property is not “non-restricted residential property”. In practice, this signals that the exemption is not intended to apply to the “non-restricted” category; rather, it is concerned with residential property that falls within the regulated residential property framework.
- (b) Vested immediately before conversion: the property is vested in the relevant company immediately before its conversion into a converted entity, and the conversion occurs before, on or after 23 June 2021.
- (c) Intended for development and ultimate sale/disposal for profit: 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.
For counsel, the key legal work here is evidentiary and purpose-based: confirming the vesting timing, the conversion status, and the development and profit motive. The exemption is not a blanket waiver; it is tied to a specific development intention after conversion.
3. Exemption from need for approval to change existing use (paragraph 3)
Section 28 of the RPA addresses approvals for change of use and development. Paragraph 3 states that section 28 does not apply to the relevant company in relation to land that meets two conditions:
- (a) Acquired/owned/purchased on or after 23 June 2021: the land is acquired, owned, or purchased by the relevant company on or after the commencement date.
- (b) Intended for change of use to and development as residential property for profit: 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 significant because it removes the need for a specific statutory approval that would otherwise be required for changing use. However, the exemption is again purpose-limited: it must be for development as residential property and ultimately for profit through sale/disposal.
4. Exemption from need for approval for rezoned land (paragraph 4)
Section 28A of the RPA concerns approvals for rezoned land. Paragraph 4 provides that section 28A does not apply to the relevant company in relation to vacant land (whether or not there is a vacant or disused building/structure on the land) that satisfies:
- (a) Ownership on or after 23 June 2021: the land is owned by the relevant company on or after 23 June 2021.
- (b) Intended for development as residential property for profit: the land is intended for development as residential property, with ultimate purpose of sale/disposal for profit.
From a practitioner’s perspective, the “vacant land” definition is broad: it includes land with a vacant or disused building/structure. This reduces technical arguments about whether the land is truly “vacant” for the purposes of the exemption.
5. Exemption from need for housing developer’s approval (paragraph 5)
Section 31 of the RPA typically requires housing developer’s approval. Paragraph 5 provides a structured exemption:
- (1) General exemption: subject to sub-paragraph (2), section 31 does not apply to the relevant company.
- (2) Limited carve-out: despite the general exemption, section 31(1) and (4) continue to apply in relation to the retention of a dwelling-house that is a landed dwelling-house.
Paragraph 5(3) 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).
This is a crucial safeguard. Even where the relevant company is exempt from housing developer’s approval generally, the law continues to regulate situations involving retention of landed dwelling-houses. Counsel should therefore map development plans to determine whether any retained structures fall within this definition and, if so, ensure compliance with the continuing requirements under section 31(1) and (4).
6. Conditions of exemption (paragraph 6 and the Schedule)
Paragraph 6 states that the exemptions are subject to the conditions specified in the Schedule. The extract provided does not reproduce the Schedule text, but it is legally essential: the Schedule conditions likely govern procedural steps, reporting, time limits, or other compliance requirements that must be satisfied to keep the exemptions effective.
For practice, the Schedule is where risk often concentrates. A practitioner should obtain and review the Schedule in full (including any conditions relating to development timelines, use of property, sale/disposal restrictions, or documentation) before relying on the exemptions in transactions or development approvals.
How Is This Legislation Structured?
The Notification is structured as a short instrument with:
- Section/Paragraph 1: Citation and commencement (23 June 2021).
- Paragraphs 2 to 5: Four targeted exemptions from approval requirements under specific RPA provisions (ss. 9, 28, 28A, and 31), each tied to particular property categories and intended development outcomes.
- Paragraph 6: A general “subject to Schedule” clause.
- The Schedule: The operative conditions that qualify the exemptions.
Because the Notification is narrow and conditional, its practical operation depends on reading each exemption alongside the Schedule.
Who Does This Legislation Apply To?
The Notification applies to Koh Brothers Group Limited only. It is not a general exemption for all developers or all companies. The exemptions are therefore company-specific and transaction-specific, based on the relevant company’s ownership/acquisition status and the intended development and sale/disposal purpose.
Eligibility also depends on the nature of the property and timing relative to 23 June 2021. For conversion-related exemption (paragraph 2), the vesting and conversion timing can be “before, on or after” 23 June 2021, but the development intention after conversion must be residential development for profit. For change of use and rezoned land exemptions (paragraphs 3 and 4), the land must be acquired/owned on or after 23 June 2021 and intended for residential development for profit. For housing developer’s approval (paragraph 5), the exemption is general but does not remove ongoing requirements for retention of landed dwelling-houses.
Why Is This Legislation Important?
This Notification matters because it directly affects the regulatory pathway for residential property development by the relevant company. By exempting the company from certain approval requirements, it can reduce lead times and administrative steps—potentially enabling faster execution of development plans, land assembly, and redevelopment projects.
At the same time, the Notification is not a carte blanche. It is carefully drafted to preserve policy safeguards through:
- Purpose limitations (development as residential property and ultimate sale/disposal for profit).
- Property and timing constraints (vested/owned/acquired status and commencement date boundaries).
- Targeted carve-outs (retention of landed dwelling-houses continues to be regulated under section 31(1) and (4)).
- Schedule conditions (which likely impose further compliance requirements).
For practitioners, the key practical impact is risk management. Relying on the exemptions without satisfying the Schedule conditions—or mischaracterising the property category or intended use—could expose the company to regulatory non-compliance. Therefore, counsel should treat this Notification as a legal basis for exemption only after confirming: (i) the company’s status, (ii) the relevant property’s classification, (iii) the timing of acquisition/vesting/conversion, (iv) the development and sale/disposal intention, and (v) full compliance with the Schedule.
Related Legislation
- Residential Property Act (Cap. 274) — in particular sections 9, 28, 28A and 31 (as referenced by the Notification)
- Land Titles (Strata) Act (Cap. 158) — relevant to the definition of “landed dwelling-house” where strata title plans are involved
- Residential Property Act (Timeline) — for version control and amendment history (as referenced in the legislation 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.