Revenue eBrief No. 107/19

29 May 2019

eRCT Bulk Rate Review 

Tax and Duty Manual Part 18-02-05 has been updated to provide further detail on how subcontractors subject to RCT and their agents can use the self-service facilities available on ROS to: 

  • check the reason(s) for a 20% or 35% deduction rate
  • request a review of the deduction rate assessment after the identified compliance issues have been addressed. 

The relevant details are in contained in the Appendix: ROS self-service screens.