ABSD for 联名购买的已婚夫妇以及 购买第二套房产时ABSD的退还

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.
连接如下http://www.iras.gov.sg/irasHome/ … ential_Property.pdf是的 可以退还的假设，PR丈夫结婚前单独购买condo一间，缴5%ABSD。结婚后和SC妻子合买第二套condo，根据政府网站信息退的只是二套房的那个7%ABSD，而且还得卖掉第一套condo。如果妻子一人工资够贷二套房，为什么不直接以个人名义买第二套？妻子作为Citizen第一套房本就不用缴税啊。有经济实力的前提下没有incentive卖掉第一套啊？因为5%的ABSD是没法refund的。出租，寻找长期资本增值岂不是更好？