Revenue eBrief No. 107/19
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 contained in Section 12, Appendix: ROS self-service screens.