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The text explains that stamp duty is payable on documents related to leases of immovable properties in Singapore. This includes one lease or tenancy agreement, renewal or extension of lease, variation of lease with increase in rental or lease period, acceptance of letter of offer, surrender of lease with payment, novation or assignment of lease with payment, and any written agreement pertaining to property leases. It is important to understand the stamp duty implications for these agreements, including tenancy agreements, surrender of lease, and novation or assignment of lease.
