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Taxation Ruling TR 98/20 explains: • the process for making applications for a deduction variation certificate ('variation certificate'); • 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; • the circumstances in which the Commissioner may revoke a variation certificate; and • 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.

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.