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More on this James, been thinking over night. What does RWT mean? I can’t find that on the ATO website. I’ve been trying to do more research on this. I have come across this which outlines an obligation on an Australian employer if the employee is non-Australian resident but most other information I’ve found relates to an Australian working overseas. And of course my question was more about engaging the services of someone who lives overseas and isn’t an Australian.

I’ve just re-read your post and I think it’s Royalty Withholding Tax, but again, what does this actually mean?