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)?

TD 93/25 discusses whether payments made to pump truck operators involved in construction fall within the PPS provisions in accordance with sub-regulation 126(1) and paragraph 126(2)(d) of the Income Tax Regulations.

The pay as you go (PAYG) withholding system replaced the PPS from the 2000-2001 income year.

TD 93/25 does not therefore have application to the 2000-2001 and later income years.