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.