About This Guide

If you’re a withholder you’ll deduct residential land withholding tax (RLWT) for the offshore RLWT person.

Your role within the process is done when the RLWT is paid to us.

When to Use This Guide

This factsheet will help you work out whether you’re a withholder, if you need to deduct residential land withholding tax (RLWT) from a residential land sale or disposal, and your obligations.

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