Income tax: PPS deduction exemption certificates and reporting exemption approvals

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.

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

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