On 29 October 2015, the Inland Revenue Authority of Singapore published e-Tax Guide GST: Guide for Property Owners and Property Holding Companies (Second Edition). The purpose of the guide is to explain how goods and services tax (GST) affects property owners and property holding companies, including how GST is applied for the sale and lease of property in Singapore and requirement to registers for GST when involved in property transactions. In particular, the guide covers: In what cases GST must be charged and accounted for (generally excludes the sale and lease of residential property); The determination of residential property for...