ABSD Rates for Joint Purchases Made by Married Couples and ABSD Refund
for Purchase of Second Residential Property
• ABSD remission applies to co-purchase of residential property by married couples
involving SC and SPR spouses under some scenarios denoted with # in the
Tables below.
• From 12 Jan 2013, a married couple with a SC spouse is eligible for ABSD refund
on their second property if they sell their first property within 6 months of the date
of purchase/TOP/CSC, whichever is applicable.
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