Taxation Ruling

TR 98/19W

Income tax: PPS deduction exemption certificates and reporting exemption approvals

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FOI status:

Notice of Withdrawal

Taxation Ruling TR 98/19 is withdrawn with effect from today.

1. Taxation Ruling TR 98/19 considers the circumstances in which the Commissioner may grant, or revoke a prescribed payments system (PPS) deduction exemption certificate or reporting exemption approval and the objection and appeal rights available to a payee who is dissatisfied with a decision of the Commissioner in this matter.

2. The pay as you go (PAYG) withholding system replaced the PPS system for the 2000-2001 and later income years.

3. The Ruling does not have application to income tax years after the 1999-2000 income year.

Commissioner of Taxation
1 November 2006

References

ATO references:
NO 2005-18404