Transfer of condo - seller taxes and cashier cheques

[Dan SG]

Hi all,

I'm in the process of buying a condo and due to complete the transfer at the land office in a couple of weeks' time.  In the SPA it's agreed that each party separately bears the 1% transfer fee and that any other taxes are borne by the seller.  The agent has sent me a breakdown of the payments required on the day of transfer and basically he / the seller wants me to net off from the balance payable the sellers taxes and the commission he needs to pay the agent.   I still end up paying the same net amount but just wondering if there is any risk in doing this? The agent assures me it's commonplace as sellers don't necessarily have the money in their accounts to stump up these costs upfront? The commission seems fine as i don't need to hand that over until we transfer but how about the taxes? I understand the process at the land office is that these are first paid at a counter and after that is done, the transfer of the deed takes place, so I could have ended up paying the seller's taxes before he formally transfers to me, although I think the risk of him pulling out at that point is miniscule and presumably if he does they will just give me my cashier's cheque back (lol perhaps wishful thinking!).  He also needs to pay me 2 months deposit he is holding for the current tenancy that gets transferred and is refusing for this to be deducted and instead insisting he will give this to me in cash on the day of transfer which is odd.  Presumably we can all hold onto our respective cheques / cash until all amount settled and my name entered into the deed? Any practical experience those who have gone through this process can share would be most appreciated.  I purchased a condo about 10 years ago but it was entirely handled by a lawyer and i have no memory of the different cheques that I cut.