BSD, ABSD and SSD remission in excess of $50 is applicable to rescinded or aborted sale and purchase agreements if the remission conditions are met.
On this page:

Conditions for remission

  1. The agreement or contract is rescinded on or after 18 Feb 2005
  2. The purchaser has not rescinded or aborted the agreement in order to facilitate the disposal of the property by the vendor to another person
  3. The application for remission is made within 6 months from the date of the rescission of the contract or agreement

Link to legislation

Please refer to Stamp Duties (Aborted Sale and Purchase Agreements) (Remission) Rules for the remission rules.

How to apply

 

You can apply for the remission via the  e-Stamping Portal > "Request" > "Apply for Refund". You will have to login with your Singpass (under Individual or Business User).

Please retain the following documents and submit to IRAS when requested:

  1. Original Option to Purchase / Sale and Purchase Agreement
  2. Documentary evidence supporting the cancellation of the document