Income tax: can a payment made to a cleaning contractor by someone not associated with the industry be a 'prescribed payment' for the purposes of the prescribed payments system?

Taxation Determination TD 93/74 explains that a person may be regarded as a prescribed person when they act as an agent for a person who undertakes a prescribed activity.

Section 221YHAAH of the Income Tax Assessment Act 1936 has the effect that the prescribed payments system no longer applies to payments made from 1 July 2000. TD 93/74 does not have application to income tax years commencing on or after that date.