Taxation Determination

TD 93/25W

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:

Notice of Withdrawal

Taxation Determination TD 93/25 is withdrawn with effect from today.

1. 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.

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

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

Commissioner of Taxation
25 January 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously issued as Draft TD92/D227

References

ATO references:
NO 1-9N72KXS

Subject References:
prescribed payments system;
building industry

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