Revenue E-Brief

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Revenue E-Brief Issue 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.

29 May 2019