I see only issue is when the SPA lawyer send to stamp office to value the market value to determine stamp duty payable, they will value the property at market value of RM240K, so U will have to pay stamp duty on RM240K(1% x 100,000 + 2% x 140,000 = RM3,800), which is a lot higher if property is valued at RM80,000 (1% x 80,000-RM800).