Who pays royalty withholding tax (RWT)?

RWT is payable on payments under the Australian royalty collection services to non-residents of Australia and payments under the New Zealand royalty collection services to non-residents of New Zealand. Most countries where our members are located have double taxation agreements where RWT is 5%, 10% or 15% depending on the country. Where there is no double taxation agreement between the countries the rate of RWT is set at 30%.