{"Term":"Withholder","Definition":"\u003cp\u003eA withholder is the person required to deduct and pay an amount of RLWT on behalf of the seller.\n\u003c/p\u003e\n\u003cp\u003eThe withholder will be the seller\u0027s conveyancer (unless the seller is associated to the buyer). Otherwise the withholder will be the buyers\u0027 conveyancer (if the seller doesn\u0027t have a conveyancer), or the buyer if:\n\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003eneither the seller or buyer have a conveyancer\n    \u003c/li\u003e\n    \u003cli\u003ethe seller and buyer are associated persons.\n    \u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}