In a commentary, SMU Lecturer of Law Vincent Ooi discussed the “99-to-1” practice by home owners, and explored if the practice exploits a loophole for stamp duty avoidance purposes or is an honest mistake by buyers. He highlighted the need to put a stop to the use of 99-to-1 property deals for stamp duty avoidance, but noted that the question remains as to how many of such existing arrangements would be taken to task for tax avoidance and the extent of the penalty imposed.