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Withholder obligations for deducting RLWT (IR1095)

If you're a withholder you may need to deduct residential land withholding tax (RLWT) from residential properties when a sale amount is paid/payable on or after 1 July 2016. 

Use this factsheet to work out: 

  • if you're a withholder
  • how to deduct RLWT
  • your obligations after deducting RLWT.