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Finance · Tool 24
Decoupling trade-off
Transfer cost, funding needs and estimated ABSD avoided on the next purchase.
Decision questionDoes the duty saved outweigh the full restructure cost?
Rules reviewed10 Aug 2026IRAS basis
02 · Primary answerPasses entered checks
Estimated net duty benefit
S$323,400Potential ABSD avoided less transfer BSD, entered ABSD/SSD, professional and financing costs. CPF refund is shown as funding, not destroyed value.ABSD potentially avoidedS$360,000
Total funding incl CPFS$36,600
CPF restoredS$0
Decision shaperelative scale
NAVARO read
The displayed duty benefit is positive, but the restructure still needs about $36,600 of funding including CPF restoration.
03 · Calculation trail
See the number being built.
The line items use the same engine as the primary answer. Negative rows are deductions, not hidden adjustments.
01Transferred share valueS$900,000
02BSD on transfer−S$21,600
03ABSD on transferS$0
04SSD on transferS$0
05Professional costs−S$10,000
06Financing costs−S$5,000
07ABSD potentially avoidedS$360,000
08Estimated net benefitS$323,400