Em... you sure or not? Cannot convert office to service apartment one. For commercial buildings to do that you need a large enough area maybe few storey together or the whole block. You buy one unit change to service apartment sure no approval from gahmen. Management also won't allow. Neighbour day day complain. Who want different strangers coming going every week, bad security...

Last time do property management during internship, serviced apartments, especially those no name small one, very hard to get steady flow of tenant. You can get 50% occupancy rate annually kena lottery already. Last time tried to convert one old block to mix development also cannot, only can make office, few shops below sell lunch.

Best is still office and shop lot but can't afford. Most people stay in residential because they can't break into commercial unit, big buck company come in sweep all then flip prata. And serviced apartment is considered residential unit, don't know need pay ABSD to convert or not.

neway, anyone going NDP this year?

http://www.iras.gov.sg/irasHome/page.aspx?id=9894

If you are on a work pass, your HR will have to submit the tax clearance form and withhold your last pay (usually you will know how much tax you got to pay before your last day. You will get your last pay after deducting the tax amount. Tax payable for the whole of 2014 and the income up to your last day in Singapore.

You don't mess around with the taxman.