Income tax: are payments to concrete pump truck operators within the building and construction industry liable to deductions of tax under the Prescribed Payments System (PPS)?

Yes. Concrete pump operators are contractors engaged in pumping concrete on a construction site. They are involved in construction, and not in the delivery of materials. Therefore payments to such operators fall within the PPS provisions in accordance with sub-regulation 126(1) and paragraph 126(2)(d) of the Income Tax Regulations.

This situation is distinct from that of a concrete truck operator i.e. a cement mixer, who merely delivers the concrete to a construction site, and does not take part in the construction phase.