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39 Stamp Duty - Coggle Diagram

- - - - transfer of property between husband & wife
      - transfer of property situated outside Msia
    - - transfer of property between parent & child who are citizens
  - - - Conditions
        
        transfer of property between associated Co
        
        one Co holds at least 90% of
        the issued sh cap of the other
        
        a 3rd Co holds at least 90% of the shares of both disposer and acquirer Co
        
        to achieve GEO
        
        transferee Co is incorporated in Msia
      - withdrawal
        
        the consideration is wholly or partly provided or received by a non-associated Co; or
        
        the prop was previously transferred by a non-associated person; or
        
        transferor or transferee to cease to be associated by reason of change in % of the issued sh cap within 3 yrs from date of transfer; or
        
        transferee Co dispose the prop within 3 yrs from date of transfer
    - - Conditions
        
        transferee Co: new Co must be registered
        within 6 months before issue sh cap has been increased
        
        existing Co: transfer either 90% of its sh cap
        OR biz assets to transferee Co
        
        transferee Co must pay >=90% of the consideration in form of transferee sh
      - withdrawal
        
        any declaration made in the application is found to be untrue
        
        existing Co sells sh of transferee Co within 3 yrs