Taxation Ruling

TR 98/20W

Income tax: PPS deduction variation certificates

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FOI status:

Notice of Withdrawal

Taxation Ruling TR 98/20 is withdrawn with effect from today.

1. Taxation Ruling TR 98/20 explains:

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the process for making applications for a deduction variation certificate ('variation certificate');

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how the Commissioner applies the tests in Division 3A of Part VI of the Income Tax Assessment Act 1936 (ITAA 1936) in deciding whether to issue a variation certificate;

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the circumstances in which the Commissioner may revoke a variation certificate; and

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the objection and appeal rights available to a payee who is dissatisfied with a decision of the Commissioner to either not issue or revoke a variation certificate.

2. Section 221YHAAH of the ITAA 1936 has the effect that the prescribed payments system no longer applies to payments made from 1 July 2000. TR 98/20 does not have application to income tax years commencing on or after that date.

Commissioner of Taxation
6 September 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

TR 98/20