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    <title>Taxability of surrender of tenancy rights</title>
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    <description>Payment characterised as tenancy premium for transfer or surrender of tenancy rights is a taxable supply treated as real estate services, whereas renting a residential dwelling for residential use is exempt; an outgoing tenant&#039;s surrender of tenancy rights for consideration is a taxable service, and a landowner&#039;s receipt as part of a tenancy premium payable on transfer remains taxable.</description>
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      <title>Taxability of surrender of tenancy rights</title>
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      <description>Payment characterised as tenancy premium for transfer or surrender of tenancy rights is a taxable supply treated as real estate services, whereas renting a residential dwelling for residential use is exempt; an outgoing tenant&#039;s surrender of tenancy rights for consideration is a taxable service, and a landowner&#039;s receipt as part of a tenancy premium payable on transfer remains taxable.</description>
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