I have answered your question over the other thread.

Anyways, SPA will always show full price. Developer with give you the discount itself from their side.

If put at Nett price, you will be getting less loan for the banks as well.

Either way, this arrangement actually benefit buyers more

good to show as gross price as higher loan margin and lower RPGT tax if selling within 5 years

just need to pay slightly more stamp duty only.

It benefits buyer because you can loan up to 100% depending on how much the rebate is. Secondly it boost you property price coz the official recorded price is high if you going to resell