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    <description>Schedule II classifies transactions as supplies of goods or services: transfers of title are goods while transfers of rights without title are services; conditional future-title transfers are goods. Business asset disposals are goods, but private use or making business goods available is services; deemed supply occurs on cessation except for going concern transfers or personal representative continuance. Leases, licences, treatment of others&#039; goods, temporary IP transfers, software development, construction (subject to completion/occupation exception), renting, transfer of right to use goods, works contracts and certain composite supplies are services. Unincorporated associations&#039; supplies to members are goods.</description>
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      <description>Schedule II classifies transactions as supplies of goods or services: transfers of title are goods while transfers of rights without title are services; conditional future-title transfers are goods. Business asset disposals are goods, but private use or making business goods available is services; deemed supply occurs on cessation except for going concern transfers or personal representative continuance. Leases, licences, treatment of others&#039; goods, temporary IP transfers, software development, construction (subject to completion/occupation exception), renting, transfer of right to use goods, works contracts and certain composite supplies are services. Unincorporated associations&#039; supplies to members are goods.</description>
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