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Taxation Determination

TD 93/25

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)?

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FOI status:

may be releasedFOI number: I 1214120

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. Yes. Concrete pump truck 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.

2. 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.

Commissioner of Taxation
18/2/93

Previously issued as Draft TD92/D227

References

ATO references:
NO NEW TD26

ISSN 1038 - 8982

Subject References:
prescribed payments system;
building industry

Legislative References:
ITR 126(1);
ITR 126(2)(d)

TD 93/25 history
  Date: Version: Change:
You are here 18 February 1993 Original ruling  
  25 January 2017 Withdrawn  

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