Training Guarantee (Administration) Act 1990 (Cth)
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 [Note: This Act is "repealed" by Act No. 13 of 1996]
(#DATE 12:07:1994)
(#DATE 12:07:1994)
- Updated as at 12 July 1994
Table of Acts
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Act Date Date of Application
Number and of assent commencement saving or
year transitional
provisions
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Training Guarantee (Administration) Act 1990
60, 1990 16 June 1990 S. 43 and Part 10 (ss. 88-95):
31 Oct 1990 (see Gazette
1990, No. S272)
Remainder: 1 July 1990
Training Guarantee (Administration) Amendment Act 1991
111, 1991 27 June 1991 Ss. 12-14, 16, 17, 19 (5) and (6):
1 July 1991
Remainder: Royal Assent
Ss. 18 (2), 19 and 20
Taxation Laws Amendment Act (No. 3) 1991
216, 1991 24 Dec 1991 S. 113: 1 Mar 1992 (see Gazette
1992, No. GN7) (a) S. 114
Training Guarantee (Administration) Amendment Act 1992
79, 1992 26 June 1992 26 June 1992 S. 9
Superannuation Guarantee (Consequential Amendments) Act 1992
92, 1992 30 June 1992 1 July 1992 -
Sales Tax Amendment (Transitional) Act 1992
118, 1992 30 Sept 1992 28 Oct 1992 -
Corporate Law Reform Act 1992
210, 1992 24 Dec 1992 S. 125: 23 June 1993 (see Gazette
1993, No. S186) (b) -
Training Guarantee (Administration) Amendment Act 1994
57, 1994 7 Apr 1994 7 Apr 1994 S. 20
Training Guarantee (Suspension) Act 1994
103, 1994 30 June 1994 30 June 1994 -
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(a) The Training Guarantee (Administration) Act 1990 was amended by section 113 only of the Taxation Laws Amendment Act (No. 3) 1991, subsection 2 (10) of which provides as follows:
"(10) Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation."
(b) The Training Guarantee (Administration) Act 1990 was amended by section 125 only of the Corporate Law Reform Act 1992, subsection 2 (3) of which provides as follows:
"(3) Subject to subsection (4), the remaining provisions of this Act commence on a day or days to be fixed by Proclamation."
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
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Provision affected How affected
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S. 4 am. No. 111, 1991; No. 216, 1991; Nos. 79 and
210, 1992; No. 57, 1994
S. 4AA ad. No. 57. 1994
S. 4A ad. No. 111, 1991
S. 6 am. No. 57, 1994
Ss. 11A, 11B ad. No. 111, 1991
S. 11C ad. No. 79, 1992
S. 12 am. No. 111, 1991; No. 57, 1994
S. 13 am. No. 111, 1991; No. 103, 1994
S. 14A ad. No. 57, 1994
S. 15 am. No. 103, 1994
S. 15AA ad. No. 103, 1994
Ss. 15A-15D ad. No. 57, 1994
S. 18A ad. No. 111, 1991
am. No. 57, 1994
S. 24 am. No. 57, 1994
S. 25 am. No. 111, 1991; No. 79, 1992
S. 26 am. No. 79, 1992; No. 57, 1994
S. 26A ad. No. 57, 1994
S. 27 am. No. 111, 1991; No. 79, 1992; No. 57, 1994
S. 27A ad. No. 79, 1992
am. No. 57, 1994
S. 39 am. No. 111, 1991
S. 40 am. No. 57, 1994
S. 42 am. No. 57, 1994
S. 42A ad. No. 57, 1994
Ss. 43, 44 am. No. 111, 1991
Ss. 44A, 44B ad. No. 216, 1991
S. 53A ad. No. 216, 1991
Part 7 (ss. 54-70) rep. No. 216, 1991
ss. 54-60 rep. No. 216, 1991
S. 61 am. No. 111, 1991
rep. No. 216, 1991
Ss. 62-70 rep. No. 216, 1991
S. 78 am. Nos. 92 and 118, 1992
am. No. 57, 1994
S. 80 am. No. 216, 1991
S. 84 am. No. 57, 1994
S. 93 am. No. 111, 1991
S. 97 am. No. 216, 1991
S. 101A ad. No. 111, 1991
am. No. 216, 1991
S. 102 am. No. 111, 1991
Part 12 (s. 103) rep. No. 111, 1991
S. 103 rep. No. 111, 1991
Schedule rep. No. 111, 1991
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TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS
Section
PART 1 - PRELIMINARY
1. Short title
2. Commencement
3. Objects
4. Interpretation
4AA. Interpretation - meaning of "business group"
4A. Interpretation - meaning of "employee" - exclusion of persons
covered by recognised alternative training levy schemes
5. Interpretation - meaning of "indexation factor"
6. Interpretation - meaning of "minimum allowable apprentice or
trainee amount"
7. Interpretation - meaning of "resident of Australia"
8. Interpretation - meaning of "threshold amount"
9. Act binds Crown
PART 2 - LIABILITY AND NOTIONAL LIABILITY TO PAY TRAINING
GUARANTEE CHARGE
Division 1 - Liability of employers other than the Commonwealth
10. Application of Division
11. Charge payable by employer
11A. Treatment of partnerships
11B. Treatment of unincorporated associations
11C. Treatment of trustees
12. Election by members of business group
13. Charge not payable unless employer has training guarantee
shortfall etc.
14. Determination of training guarantee shortfall
14A. Training guarantee excess
15. Minimum training requirement
15AA. Supension of charge for 1994-95 and 1995-96
15A. Carry forward of training guarantee excess
15B. Employer may elect to postpone training guarantee shortfall
15C. Effect of election by employer group to postpone training
guarantee shortfall
15D. Effect of election by employer other than employer group
16. Exemption for employers with small annual national payrolls
17. Exemption for particular employers
18. Exemption for non-resident employers
18A. Exemption for outstanding trainers
19. Arrangements to avoid or reduce training guarantee charge
Division 2 - Notional liability of the Commonwealth and
certain Commonwealth authorities
20. Object of Division
21. Application of Act to Commonwealth Departments
22. Application of Act to certain Commonwealth authorities
23. Directions by Minister for Finance
PART 3 - ELIGIBLE TRAINING EXPENDITURE AND PROGRAMS
24. Meaning of net eligible training expenditure
25. Meaning of eligible training expenditure
26. Examples of eligible training expenditure
26A. Eligible training expenditure consisting of depreciation in
respect of certain property
27. Meaning of eligible training program
27A. Meaning of eligible training program - work experience etc.
for students and teachers
28. Election by employer for application of minimum allowable
apprentice or trainee amount
29. Election by employer in relation to approved entry-level
training arrangement
30. Guidelines by Minister in relation to eligible training
programs etc.
31. Application of Part to training institutions
PART 4 - TRAINING GUARANTEE FUND
32. Establishment of Fund
33. Payments into Fund
34. Application of Fund
35. Training guarantee agreements with States and Territories
36. Failure to comply with training guarantee agreement
PART 5 - ADMINISTRATION
37. General administration of Act
38. Annual report and financial statements
39. Secrecy
PART 6 - TRAINING GUARANTEE STATEMENTS AND ASSESSMENTS
Division 1 - Training guarantee statements
40. Annual training guarantee statements
41. Other training guarantee statements
42. Requirements for training guarantee statement
42A. Further training guarantee statement about postponed training
guarantee shortfall
Division 2 - Training advisory certificates
43. Training advisory certificates given by registered industry
training agent
44. Training advisory certificate given by training advisory body
44A. Review of industry training agent's refusal to give training
advisory certificate
44B. Tribunal review of training advisory certificate decisions
45. Training advisory certificates binding on Commissioner
Division 3 - Assessments
46. First training guarantee statement for year taken to be
assessment
47. Default assessments
48. Assessments where Commissioner has insufficient information
49. Amendment of assessments
50. Refund of overpaid amounts
51. Amended assessment to be an assessment
52. Notice of assessment
53. Validity of assessment
53A. Objections against assessments
PART 8 - COLLECTION AND RECOVERY OF CHARGE
71. When training guarantee charge becomes due and payable
72. When additional training guarantee charge becomes due and
payable
73. Employer leaving Australia
74. Extension of time and payment by instalments
75. Penalty for unpaid training guarantee charge
76. Recovery of training guarantee charge
77. Substituted service
78. Liquidators etc.
79. Recovery of training guarantee charge from trustee of
deceased employer
80. Recovery of charge from unadministered deceased estates
81. Commissioner may collect training guarantee charge from
person owing money to person liable to training guarantee
charge
82. Public officer of company
83. Public officer of trust estate
PART 9 - PENALTY CHARGE
84. Failure to provide statements or information
85. False or misleading statements
86. Penalty training guarantee charge where arrangement to avoid
training guarantee charge
87. Assessment of additional training guarantee charge
PART 10 - REGISTRATION OF INDUSTRY TRAINING AGENTS
88. Interpretation
89. Register of industry training agents
90. Application for registration of industry training agent
91. Registration of industry training agents
92. Registration subject to compliance with guidelines
93. Cancellation of registration
94. Guidelines
95. Review of decisions
PART 11 - MISCELLANEOUS
96. Judicial notice of signature
97. Evidence
98. Access to premises etc.
99. Obtaining information and evidence
100. Right of contribution
101. Records to be kept and retained by employers
101A. Fees for training advisory certificates
102. Regulations
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - LONG TITLE SECT
An Act relating to the establishment and administration of
the Training Guarantee Scheme, and for other purposes
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - PART 1
PART 1 - PRELIMINARY
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 1
Short titleSECT
1. This Act may be cited as the Training Guarantee (Administration) Act 1990.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 2
CommencementSECT
2.*1* (1) Subject to subsections (2) and (3), this Act commences on 1 July 1990.
(2) Section 43 and Part 10 commence on a day to be fixed by Proclamation.
(3) If section 43 and Part 10 do not commence under subsection (2) before 1 January 1991, they commence on that day. SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 3
ObjectsSECT
3. (1) The principal objects of this Act are to increase, and improve the quality of, the employment related skills of the Australian workforce so that it works more productively, flexibly and safely, thereby increasing the efficiency and international competitiveness of Australian industry.
(2) Other objects of this Act include:
(a) improving the quality of employment related training provided by employers by encouraging the adoption of structured training; and
(b) encouraging further employer investment in employment related training; and
(c) ensuring a more equitable distribution of effort in relation to employment related training among employers; and
(d) accelerating change in industry perceptions of the value of employment related training.
(3) The objects of this Act are to be achieved by guaranteeing a minimum level of expenditure by employers on quality employment related training.
(4) It is the intention of the Parliament that this Act should be implemented in a manner that, as far as is consistent with the achievement of its objects, minimises the administrative burden on employers.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 4
InterpretationSECT
4. In this Act, unless the contrary intention appears:
"annual national payroll", in relation to an employer and a year, means the aggregate of the salary or wages paid by the employer during the year:
(a) in Australia; or
(b) outside Australia in relation to services performed or rendered wholly in Australia;
"apprentice" means a person who is employed as an apprentice under an industrial instrument;
"arrangement" means, in section 19:
(a) an agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise;
"assessment" means:
(a) the ascertainment of an employer's training guarantee shortfall in a year and of the training guarantee charge payable on the shortfall; or
(b) the ascertainment of additional charge payable under Part 9;
"authorised officer" means an officer or employee within the meaning of the Public Service Act 1922 who has been authorised in writing by the Commissioner for the purposes of the provision in which the expression appears;
"AWE amount" has the meaning given by subsection 5 (2);
"building" includes a part of a building;
"business group" has the meaning given by section 4AA;
"Commissioner" means the Commissioner of Taxation;
"Commonwealth Department" means:
(a) a Department of State of the Commonwealth; or
(b) a Department of the Parliament; or
(c) a branch or part of the Australian Public Service in relation to the staff of which a person has, under an Act, the powers of, or exercisable by, a Secretary under the Public Service Act 1922;
"company" includes any body or association (whether incorporated or unincorporated), except a partnership;
"data processing device" means any article or material from which information is capable of being reproduced with or without the aid of any other article or device;
"depreciable property" means plant or articles within the meaning of section 54 of the Income Tax Assessment Act 1936;
"Deputy Commissioner" means a Deputy Commissioner of Taxation;
"eligible training expenditure" has the meaning given by sections 25, 26 and 26A;
"eligible training program" has the meaning given by section 27;
"employee" means a person who receives, or is entitled to receive, salary or wages, and includes a person employed by:
(a) a State or Territory; or
(b) a State or Territory authority;
but does not include:
(c) an employee of a religious institution whose duties are solely or principally:
(i) pastoral duties; or
(ii) duties directly related to the practice, study, teaching or
propagation of religious beliefs; or
(d) a person who is not a resident of Australia during the whole or a part of the year concerned; or
(e) a prescribed person; or
(f) a person who is taken not to be an employee because of section 4A;
"employer" means a person who pays, or is liable to pay, salary or wages, and includes:
(a) a State or Territory; and
(b) a State or Territory authority;
"employer group", in relation to a year, means 2 or more entities in relation to which this Act applies, because of paragraph 12 (3) (a), as if the entities were a single employer during that year;
"employment related skill" includes a skill used, or that may be used, by a person in the course of:
(a) holding any office or appointment, performing any functions or duties, engaging in any work, or doing anything, that results in the person's being an employee; and
(b) any business, occupation, profession or trade carried out by the person otherwise than as an employee;
"entity" means a person as defined by:
(a) the definition of "person" in this section; and
(b) section 11A;
but does not include a body politic;
"Federal Court" means the Federal Court of Australia;
"Fund" means the Training Guarantee Fund established by section 32;
"government body" means:
(a) the Commonwealth or a State or Territory; or
(b) a Commonwealth, State or Territory authority;
"higher education institution" has the same meaning as in the Employment, Education and Training Act 1988;
"indexation factor" has the meaning given by subsection 5 (1);
"industrial instrument" means:
(a) a Commonwealth, State or Territory law; or
(b) an award, order, determination or industrial agreement in force under any such law;
"liability to the Commonwealth" means a liability to the Commonwealth arising under an Act of which the Commissioner has the general administration;
"liquidator", in relation to a company, means a person who, whether or not appointed as liquidator, is required by law to carry out the winding-up of a company;
"lodge" means lodge with the Commissioner;
"minimum allowable apprentice or trainee amount" has the meaning given by section 6;
"minimum training rate" has the meaning given by subsection 15 (2);
"minimum training requirement" has the meaning given by subsection 15 (1);
"Minister" means the Minister administering the Employment, Education and Training Act 1988;
"modifications" includes additions, omissions and substitutions;
"natural person" does not include a natural person in the capacity of trustee;
"net eligible training expenditure" has the meaning given by subsection 24 (1);
"offence against this Act" includes an offence relating to this Act against:
(a) the Crimes Act 1914; or
(b) the Taxation Administration Act 1953;
"person" includes:
(a) a body politic; and
(b) a body corporate; and
(c) a partnership; and
(d) any other unincorporated association or body of persons;
"proceeding under this Act" includes:
(a) a proceeding for an offence against this Act; and
(b) a proceeding under the Taxation Administration Act 1953 relating to this Act;
"register of industry training agents" means the register kept under section 89;
"registered industry training agent" means a person specified in the register of industry training agents;
"reimbursement" includes:
(a) a donation or contribution; or
(b) a fee or charge;
but does not include a subsidy or a prescribed matter;
"remuneration", in relation to a Commonwealth employee, means remuneration of the Commonwealth employee in his or her capacity as a Commonwealth employee;
"resident of Australia" has the meaning given by section 7;
"responsible Department", in relation to a Commonwealth employee, means:
(a) if the employee's remuneration is paid solely or principally out of money appropriated under an annual Appropriation Act - the Department in relation to which the money was appropriated; and
(b) if the employee's remuneration is paid solely or principally out of money appropriated under an Act other than an annual Appropriation Act and:
(i) the employee performs his or her duties as a Commonwealth
employee in, or in relation to, a Department - that Department; or
(ii) the employee does not perform his or her duties as a
Commonwealth employee in, or in relation to, a Department - the Department of State of the Commonwealth administered by the Minister who administers the Act under which that money was appropriated; and
(c) if the employee's remuneration is paid solely or principally out of money appropriated by the Constitution - the Department of Administrative Services;
"salary or wages" means salary, wages, commission, bonuses or allowances paid (whether at piece-work rates or otherwise) to an employee in his or her capacity as an employee and includes, for example, a payment made:
(a) under a contract that is wholly or principally for the labour of the person to whom the payment is made if:
(i) the person making the payment is not a natural person; or
(ii) the payment is not wholly or principally of a private or
domestic nature; and
(b) by a company by way of remuneration to a director of the company; and
(c) by way of commission to an insurance or time-payment canvasser or collector;
but does not include:
(d) fringe benefits within the meaning of the Fringe Benefits Tax Assessment Act 1986; or
(e) prescribed payments;
"school" has the same meaning as in the Employment, Education and Training Act 1988;
"Second Commissioner" means a Second Commissioner of Taxation;
"Senior Executive Service office" has the same meaning as in the Public Service Act 1922;
"skill" includes competence and knowledge;
"statutory fee upper limit" means:
(a) in relation to the year commencing on 1 July 1991 - $500; or
(b) in relation to a later year - the amount calculated by multiplying the statutory fee upper limit for the previous year by the indexation factor for the later year;
"structured training program" has the meaning given by subsection 27 (2);
"subsidy" means direct pecuniary aid provided by a government body, but does not include a prescribed matter;
"taxation officer" means a person exercising powers, or performing functions, under this Act;
"technical and further education institution" has the same meaning as in the Employment, Education and Training Act 1988;
"this Act" includes:
(a) the regulations; and
(b) Part IVC of the Taxation Administration Act 1953, insofar as that Part relates to this Act;
"threshold amount" has the meaning given by section 8;
"trainee" means a person who is a trainee under the Australian Traineeship System;
"training" includes instruction and closely supervised practice; "training advisory body" means:
(a) in subsection 30 (4) - The National Training Board Ltd. or, if another person is prescribed for the purposes of this paragraph, that other person; or
(b) in any other provision of this Act - The National Training Board Ltd. or, if another person is prescribed for the purposes of this paragraph, that other person;
"training advisory certificate" means a certificate given under subsection 43 (2), 44 (1) or (2) or 44A (3);
"training guarantee agreement" means an agreement under section 35;
"training guarantee charge" means charge imposed by the Training Guarantee Act 1990;
"training guarantee excess" has the meaning given by section 14A;
Note: Sections 15A and 15D provide for how a training guarantee excess is to be applied.
"training guarantee shortfall" has the meaning given by sections 14 and 15C;
Note: Sections 15A and 15D provide for a training guarantee shortfall to be reduced in certain cases.
"training guarantee statement" means a training guarantee statement lodged under Division 1 of Part 6;
"training institution" means:
(a) a higher education institution, a technical and further education institution or a school; or
(b) a person who conducts training for profit or reward; or
(c) a prescribed person;
"Tribunal" means the Administrative Appeals Tribunal;
"trustee" includes:
(a) a person appointed or constituted trustee by:
(i) act of parties; or
(ii) order or declaration of a court; or
(iii) operation of law; and
(b) an executor, administrator or other personal representative of a deceased person; and
(c) a guardian or committee; and
(d) a receiver or receiver and manager; and
(e) an official manager or liquidator of a company; and
(ea) an administrator, within the meaning of the Corporations Law, of a company; and
(eb) an administrator of a deed of company arrangement executed by a company under Part 5.3A of that Law; and
(f) a person:
(i) having or taking upon himself or herself the administration or
control of any real or personal property affected by any express or implied trust; or
(ii) acting in any fiduciary capacity; or
(iii) having the possession, control or management of any real or
personal property of a person under any legal or other disability;
"year" means financial year.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 4AA
Interpretation - meaning of "business group"SECT
4AA. (1) For the purposes of this Act, a business group consists of:
(a) a corporation and all corporations that are its subsidiaries (whether or not the corporation is itself a subsidiary of some other corporation); or
(b) the following entities:
(i) an entity that controls another entity; and
(ii) each entity that the first-mentioned entity controls;
whether or not the first-mentioned entity is itself controlled by some other entity.
(2) For the purposes of this Act, the question whether one corporation is a subsidiary of another is to be determined in the same way as the question whether one corporation (within the meaning of the Corporations Law) is a subsidiary of another is determined under that Law.
(3) For the purposes of this Act as it applies in relation to a year ("the relevant year") the question whether one entity controls another is to be determined in the same way as the question whether one Part 3.6 entity controls another is determined for the purposes of Part 3.6 of the Corporations Law.
Note:Section 294B of the Corporations Law provides for when one Part 3.6 entity is taken to control another for the purposes of Part 3.6 of that Law.
(4) In this section:
"company" has the same meaning as in the Corporations Law;
"financial year" has the same meaning as in the Corporations Law;
"Part 3.6 of the Corporations Law" means that Part as it applies in relation to a company in relation to a financial year ending on 30 June in the relevant year;
"Part 3.6 entity" means an entity within the meaning of Part 3.6 of the Corporations Law.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 4A
Interpretation - meaning of "employee" - exclusion of persons covered by
recognised alternative training levy schemesSECT
4A. (1) A person who, under the regulations, is taken to be covered by a recognised alternative training levy scheme is taken not to be an employee for the purposes of this Act.
(2) Regulations made for the purposes of subsection (1) may provide for the following:
(a) empowering the Minister to make decisions (in this section called "approval-in-principle decisions") about the conditions that must be satisfied in relation to a particular scheme in order to qualify for:
(i) recognised alternative training levy scheme status for the
scheme; and
(ii) recognition of coverage of persons by the scheme;
(b) empowering the Minister to make decisions (in this section called "scheme decisions") about:
(i) recognised alternative training levy scheme status; and
(ii) recognition of coverage of persons by schemes;
on either of the following bases:
(iii) the basis that the conditions specified in an
approval-in-principle decision have been satisfied;
(iv) the basis that, because of special circumstances, even though
the conditions specified in an approval-in-principle decision have not been satisfied, it is reasonable to recognise a scheme or the coverage of persons as if those conditions had been satisfied;
(c) empowering the Minister to revoke scheme decisions;
(d) empowering the Minister to delegate the Minister's power to make approval-in-principle decisions or to make or revoke scheme decisions to a person holding or performing the duties of a Senior Executive Service office in the Department;
(e) the charging of fees for applications for approval-in-principle decisions or scheme decisions;
(f) requiring applicants for scheme decisions to:
(i) obtain certificates about satisfaction of relevant conditions
from persons specified in the regulations; and
(ii) cause those certificates to be given to the Minister;
(g) requiring the managers of schemes to notify changed circumstances;
(h) enabling employers to lodge training guarantee statements on the assumption that conditions specified in an approval-in-principle decision will be satisfied;
(i) enabling the Commissioner to amend an assessment if such an assumption proves to be incorrect.
(3) Subsection (2) does not limit the generality of subsection (1).
(4) The powers conferred by this section do not limit the powers conferred by virtue of paragraph (e) of the definition of "employee" in section 4.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 5
Interpretation - meaning of "indexation factor"SECT
5. (1) The indexation factor for a year is whichever is the greater of the following:
(a) 1;
(b) the number calculated (to 3 decimal places), in relation to the year, using the formula:
AWE amount for March AWE amount for March
quarter immediately preceding divided by quarter immediately
year preceding
that March quarter.
(2) The AWE amount for a quarter is the estimate of the full-time adult average weekly total earnings for persons in Australia for the middle month of the quarter published by the Australian Statistician in relation to the month.
(3) If the Australian Statistician publishes an estimate of the full-time adult average weekly total earnings for persons in Australia for a period for which such an estimate was previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.
(4) If the number calculated for the purposes of paragraph (1) (b) in relation to a year would, if it were calculated to 4 decimal places, end with a number greater than 4, the number ascertained under that paragraph in relation to the year is to be taken to be the number calculated to 3 decimal places and increased by 0.001.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 6
Interpretation - meaning of "minimum allowable apprentice or trainee amount"SECT
6. The minimum allowable apprentice or trainee amount is:
(a) for the year commencing on 1 July 1990 - $1,000; and
(b) for a year commencing after 1 July 1990 but before 1 July 1993 - the amount calculated in relation to the year, using the formula:
minimum allowable apprentice or
trainee amount for immediately x indexation factor for
preceding year year; and
(c) for the year commencing on 1 July 1993 - $2,260; and
(d) for a later year - the amount calculated in relation to the year using the formula:
minimum allowable apprentice or
trainee amount for immediately x indexation factor for
preceding year year.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 7
Interpretation - meaning of "resident of Australia"SECT
7. For the purposes of this Act, a person is a resident of Australia during the whole or a part of a year if, during the whole or that part of the year:
(a) the person is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 otherwise than because of subsection 7A (2) of that Act; or
(b) if the person is a company that is not incorporated in Australia but carries on business in Australia - the person would be a resident of Australia for the purposes of that Act otherwise than because of that subsection if the words ", and has either its central management and control in Australia, or its voting power controlled by shareholders who are residents of Australia" were omitted from paragraph (b) of the definition of "resident" in subsection 6 (1) of that Act.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 8
Interpretation - meaning of "threshold amount"SECT
8. The threshold amount is:
(a) for the year commencing on 1 July 1990 - $200,000; and
(b) for a later year - the amount calculated, in relation to the year, using the formula:
threshold amount for immediately x indexation factor for
preceding year year.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 9
Act binds CrownSECT
9. (1) This Act binds the Crown in right of the Commonwealth, each State, the Australian Capital Territory, the Northern Territory and Norfolk Island.
(2) Nothing in this Act permits the Crown to be prosecuted for an offence.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - PART 2
PART 2 - LIABILITY AND NOTIONAL LIABILITY TO PAY TRAINING
GUARANTEE CHARGE
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - DIVISION 1
Division 1 - Liability of employers other than the Commonwealth
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 10
Application of DivisionSECT
10. This Division does not apply to:
(a) the Commonwealth; or
(b) a Commonwealth authority that cannot, by a Commonwealth law, be made liable to taxation by the Commonwealth.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 11
Charge payable by employerSECT
11. Subject to this Act, training guarantee charge imposed on an employer's training guarantee shortfall in a year is payable by the employer.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 11A
Treatment of partnershipsSECT
11A. (1) Subject to this section, this Act applies to a partnership as if the partnership were a person.
(2) An obligation that, apart from this subsection, would be imposed by this Act on a person, being a partnership, is imposed on each partner, but may be discharged by any of the partners.
(3) An amount that, apart from this subsection, would be payable under this Act by a person, being a partnership, is jointly and severally payable by the partners.
(4) Where, by virtue of the operation of subsection (1), an offence against this Act is taken to have been committed by a partnership, that offence is taken to have been committed by each of the partners.
(5) In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person:
(a) did not aid, abet, counsel or procure the act or omission by virtue of which the offence is taken to have been committed; and
(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is taken to have been committed.
(6) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 11B
Treatment of unincorporated associationsSECT
11B. (1) This section applies to an unincorporated association or body of persons (other than a partnership).
(2) Subject to this section, this Act applies to an association or body as if the association or body were a person.
(3) An obligation that, apart from this subsection, would be imposed by this Act on a person, being an association or body, is imposed on the controlling officer or officers of the association or body.
(4) An amount that, apart from this subsection, would be payable under this Act by a person, being an association or body, is jointly and severally payable by the members of the association or body.
(5) Where, by virtue of the operation of subsection (2), an offence against this Act is taken to have been committed by an association or body, that offence is taken to have been committed by the controlling officer or officers of the association or body.
(6) In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person:
(a) did not aid, abet, counsel or procure the act or omission by virtue of which the offence is taken to have been committed; and
(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is taken to have been committed.
(7) A reference in this section to a controlling officer of an association or body is a reference to a person who has authority to determine, or who has control over:
(a) the general conduct of the affairs of the association or body; or
(b) the conduct of that part of the affairs of the association or body in relation to which the obligation arose, or the act or omission occurred, as the case may be.
(8) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 11C
Treatment of trusteesSECT
11C. (1) If a person is a trustee under one or more trusts, then, for the purposes of the application of this Act to the trustee, the trustee is to be taken to be a separate person in relation to each trust. (2) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 12
Election by members of business groupSECT
12. (1) Two or more entities may elect to have themselves treated as a single employer in relation to a year for the purposes of this Act.
(2) An election in relation to a year must be made in writing in the prescribed form on or before 30 September in the next year.
(3) Subject to this section, if 2 or more entities ("the members") make an election in relation to a year:
(a) this Act applies, with any necessary modifications, to the members as if they were a single person during the year; and
(b) an obligation that, apart from this subsection, would be imposed by this Act on the members as if they were a single person during the year is imposed on each member, but may be discharged by any of the members; and
(c) an amount that, apart from this section, would be payable under this Act by the members as if they were a single person during the year is jointly and severally payable by the members; and
(d) where, by virtue of the operation of paragraph (a), an offence against this Act is taken to have been committed by the members, that offence is taken to have been committed by each of the members; and
(e) in a prosecution of a person for an offence by virtue of this subsection, it is a defence if the person proves that the person:
(i) did not aid, abet, counsel or procure the act or omission by
virtue of which the offence is taken to have been committed; and
(ii) was not in any way, by act or omission, directly or indirectly,
knowingly concerned in, or party to, the act or omission by virtue of which the offence is taken to have been committed.
(4) An election in relation to a year is of no effect unless the entities to which it relates were members of the same business group at the end of 30 June in that year.
(5) An election in relation to a year is of no effect if, apart from this subsection, it would be in force in relation to an entity in relation to which there is still in force an earlier election in relation to the same year.
(6) An election in relation to a year is of no effect if any of the entities to which it relates:
(a) is, under regulations in force for the purposes of section 18A, an eligible outstanding trainer in relation to that year or in relation to a 3-year period including that year; or
(b) is one of 2 or more entities that, because of an election under such regulations, are taken to be a single employer that is, under such regulations, an eligible outstanding trainer in relation to that year or in relation to a 3-year period including that year.
(7) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.
(8) This section does not apply in relation to section 18A or regulations made for the purposes of section 18A.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 13
Charge not payable unless employer has training guarantee shortfall etc.SECT
13. (1) Training guarantee charge is not payable by an employer for a year unless the employer has a training guarantee shortfall in the year.
(2) Training guarantee charge may also not be payable by the employer under any of the following provisions:
(aa) section 15AA (Suspension of charge for 1994-95 and 1995-96);
(a) section 16 (Exemption for employers with small annual national payrolls);
(b) section 17 (Exemption for particular employers);
(c) section 18 (Exemption for non-resident employers);
(d) section 18A (Exemption for outstanding trainers).
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 14
Determination of training guarantee shortfallSECT
14. The training guarantee shortfall of an employer in a year is the amount (being an amount not below 0) calculated, in relation to the employer and the year, using the formula:
minimum training requirement - net eligible training expenditure.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 14A
Training guarantee excessSECT
14A. (1) The training guarantee excess of an employer in a year is the amount (if not less than 0) worked out using the formula:
Net eligible training expenditure - Minimum training requirement.
(2) If, because of subsection (1), an employer group has a training guarantee excess ("the group excess") in a year, then, despite section 12 and that subsection, each member of the group has a training guarantee excess in that year that is worked out using the formula:
Member's annual national payroll x Group excess
Employers group's annual national payroll
where:
"Employer group's annual national payroll" means the total of the respective annual national payrolls for that year of the members of the group;
"Group excess" means the group excess;
"Member's annual national payroll" means that member's annual national payroll for that year.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 15
Minimum training requirementSECT
15. (1) The minimum training requirement of an employer in a year is the amount calculated, in relation to the employer and the year, using the formula:
minimum training rate x annual national payroll.
(2) The minimum training rate is:
(a) for the year commencing on 1 July 1990 and the year commencing on 1 July 1991 - 1%; and
(b) for a later year (other than a year referred to in paragraph (c)) - 1.5%; and
(c) for the year beginning on 1 July 1994 and the year beginning on 1 July 1995 - 0%.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 15AA
Suspension of charge for 1994-95 and 1995-96SECT
15AA. Training guarantee charge is not payable by an employer for the year beginning on 1 July 1994 or the year beginning on 1 July 1995.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 15A
Carry forward of training guarantee excessSECT
15A. (1) This section applies if:
(a) an employer (other than an employer group) has a training guarantee excess in a year ("year 1"), whether or not it has been reduced by section 15D; and
(b) the employer has a training guarantee shortfall in the next year ("year 2"), whether or not it has been reduced by an earlier application of this section.
(2) This section also applies if:
(a) an employer (other than an employer group) has a training guarantee excess in a year ("year 1"), whether or not it has been reduced by section 15D, an earlier application of this section, or both; and
(b) the employer has a training guarantee shortfall in year 3 (the second year after year 1).
(3) If the training guarantee excess is equal to or greater than the training guarantee shortfall:
(a) the shortfall is reduced, or further reduced, as the case requires, to 0; and
(b) the excess is reduced, or further reduced, by the amount of the shortfall.
(4) If the training guarantee excess is less than the training guarantee shortfall:
(a) the shortfall is reduced, or further reduced, by the amount of the excess; and
(b) the excess is reduced, or further reduced, to 0.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 15B
Employer may elect to postpone training guarantee shortfallSECT
15B. (1) An employer who has a training guarantee shortfall in a year may elect to postpone the shortfall, whether or not it has been reduced by section 15A.
(2) The election must be made by giving written notice in the prescribed form to the Commissioner on or before 30 September in the next year or such later day as the Commissioner allows.
(3) An election cannot be revoked after 30 September in the next year unless the Commissioner otherwise allows.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 15C
Effect of election by employer group to postpone training guarantee
shortfallSECT
15C. (1) If an employer group elects to postpone a training guarantee shortfall ("the group shortfall") in a year, this section applies despite sections 12 and 14.
(2) Each member of the group has a training guarantee shortfall in that year that is worked out using the formula:
Member's annual national payroll x Group shortfall
Employer group's annual national payroll
where:
"Employer group's annual national payroll" means the total of the respective annual national payrolls for that year of the members of the group;
"Group shortfall" means the group shortfall;
"Member's annual national payroll" means that member's annual national payroll for that year.
(3) Each member of the group is taken to have elected under section 15B to postpone the training guarantee shortfall that the member has because of subsection (2) of this section.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 15D
Effect of election by employer other than employer groupSECT
15D. (1) If an employer (other than an employer group) elects to postpone a training guarantee shortfall ("the postponed shortfall") in a year ("year 1"), training guarantee charge is not payable on the postponed shortfall except as provided in this section. This section applies to training guarantee shortfalls of the employer in the order in which they arise.
(2) If:
(a) the employer has a training guarantee excess in the next year ("year 2"), whether or not the excess has been reduced by an earlier application of this section; and
(b) the excess is equal to or greater than the postponed shortfall;
then:
(c) the postponed shortfall is reduced, or further reduced, as the case requires, to 0; and
(d) the excess is reduced by the amount of the postponed shortfall.
(3) If:
(a) the employer has a training guarantee excess in year 2, whether or not the excess has been reduced by an earlier application of this section; and
(b) the excess is less than the postponed shortfall;
then:
(c) the postponed shortfall is reduced, or further reduced, by the amount of the excess; and
(d) the excess is reduced, or further reduced, to 0; and
(e) if the employer has a training guarantee excess in year 3 (the year after year 2):
(i) subsections (5) and (6) apply; and
(ii) a reference in those subsections to the postponed shortfall is
a reference to the postponed shortfall as so reduced or further reduced; and
(f) otherwise - training guarantee charge is payable on the postponed shortfall as so reduced or further reduced.
(4) If the employer does not have a training guarantee excess in year 2, then:
(a) if the employer has a training guarantee excess in year 3 (the year after year 2) - subsections (5) and (6) apply; and
(b) otherwise - training guarantee charge is payable on the postponed shortfall.
(5) If the training guarantee excess in year 3 is equal to or greater than the postponed shortfall:
(a) the postponed shortfall is reduced, or further reduced, as the case requires, to 0; and
(b) the excess is reduced by the amount of the postponed shortfall.
(6) If the training guarantee excess in year 3 is less than the postponed shortfall:
(a) the postponed shortfall is reduced, or further reduced, by the amount of the excess; and
(b) training guarantee charge is payable on the postponed shortfall as so reduced or further reduced; and
(c) the excess is reduced to 0.
(7) Subject to section 74, training guarantee charge that is payable under this section is taken to have become due and payable on the day ("the original due date") when training guarantee charge on the postponed shortfall would have become due and payable apart from this section.
Note: Because of this subsection, an employer will be liable to penalties, calculated from the original due date, in so far as the postponed shortfall is not eliminated by a training guarantee excess in either or both of year 2 and year 3.
(8) For the purposes of this section, if training guarantee charge is not payable by the employer for year 2 or year 3 because of section 16, 17, 18 or 18A, the employer is taken to have a training guarantee excess in that year equal to the employer's net eligible training expenditure in that year.
(9) This section does not affect the employer's obligation to lodge a training guarantee statement.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 16
Exemption for employers with small annual national payrollsSECT
16. Training guarantee charge is not payable by an employer for a year if the annual national payroll of the employer for the year is less than the threshold amount for the year.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 17
Exemption for particular employersSECT
17. Training guarantee charge is not payable by an employer that is:
(a) a public benevolent institution (other than a public hospital); or
(b) a religious institution in relation to those of its employees whose duties are solely or principally:
(i) pastoral duties; or
(ii) duties directly related to the practice, study, teaching or
propagation of religious beliefs.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 18
Exemption for non-resident employersSECT
18. Training guarantee charge is not payable by an employer for a year unless the employer is a resident of Australia during the whole or a part of the year.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 18A
Exemption for outstanding trainersSECT
18A. (1) Training guarantee charge is not payable by an employer for a year if, under the regulations, the employer is taken to be an eligible outstanding trainer for that year or for a 3-year period that includes that year.
(2) Regulations made for the purposes of subsection (1) may provide for the following:
(a) empowering the Minister or a person specified in the regulations to make decisions about eligible outstanding trainer status;
(b) empowering the Minister or the person specified in the regulations, as the case requires, to revoke a decision covered by paragraph (a);
(c) empowering the Minister to delegate the Minister's power to make or revoke a decision covered by paragraph (a) to a person holding or performing the duties of a Senior Executive Service office in the Department;
(d) the charging of fees for applications for eligible outstanding trainer status;
(e) requiring applicants for eligible outstanding trainer status to:
(i) obtain certificates about compliance with relevant criteria from
persons specified in the regulations; and
(ii) cause those certificates to be given to the Minister or other
person making a decision covered by paragraph (a);
(f) requiring employers who have been granted eligible outstanding trainer status to notify changed circumstances.
(3) Subsection (2) does not limit the generality of subsection (1).
(4) The regulations may provide:
(a) for 2 or more entities to elect to have themselves treated as a single employer, in relation to a year or a 3-year period, for the purposes of this section and the regulations in force for the purposes of this section; and
(b) for the effects of such an election.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 19
Arrangements to avoid or reduce training guarantee chargeSECT
19. If:
(a) an employer makes an arrangement with another person; and
(b) as a result of the arrangement the employer's training guarantee shortfall in a year is reduced; and
(c) in the Commissioner's opinion the arrangement was made solely or principally for the purpose of reducing the amount of training guarantee charge payable by the employer for the year;
the employer is liable to pay for the year an amount of training guarantee charge equal to the amount that, in the Commissioner's opinion, the employer would have been liable to pay if the arrangement had not been made.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - DIVISION 2
Division 2 - Notional liability of the Commonwealth and
certain Commonwealth authorities
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 20
Object of DivisionSECT
20. The object of this Division is to make provision for the notional application of training guarantee charge to:
(a) the Commonwealth; and
(b) Commonwealth authorities that cannot, by a Commonwealth law, be made liable to taxation by the Commonwealth.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 21
Application of Act to Commonwealth DepartmentsSECT
21. (1) Subject to subsection (2), this Act (except this Division) applies to a Commonwealth Department as if:
(a) the Department, and not the Commonwealth, were the employer of each Commonwealth employee in relation to which it is the responsible Department; and
(b) the Department paid the remuneration of each such employee.
(2) Part 7 (except section 54 and subsections 56 (1) and (3) and 57 (1), (2) and (4)) does not apply in relation to the Department.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 22
Application of Act to certain Commonwealth authoritiesSECT
22. (1) Subject to subsection (2), this Act (except this Division) applies to a Commonwealth authority that under a Commonwealth law cannot be made liable to taxation by the Commonwealth as if it were not such an authority.
(2) Part 7 (except section 54 and subsections 56 (1) and (3) and 57 (1), (2) and (4)) does not apply in relation to the authority.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 23
Directions by Minister for FinanceSECT
23. (1) The Minister for Finance may give any written directions that are necessary or convenient to be given for carrying out or giving effect to the object of this Division and, in particular, may give directions about the transfer of money within the Public Account.
(2) A direction has effect, and must be complied with, despite any other Commonwealth law.
(3) A direction is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - PART 3
PART 3 - ELIGIBLE TRAINING EXPENDITURE ANDPROGRAMS
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 24
Meaning of net eligible training expenditureSECT
24. (1) The net eligible training expenditure of an employer in a year is the amount (being an amount not below 0) calculated, in relation to the employer and the year, using the formula:
total eligible training - total eligible training
expenditure reimbursements.
(2) Total eligible training expenditure is the total of the eligible training expenditure incurred by the employer in the year.
(3) Total eligible training reimbursements is the total of the reimbursements received by the employer in the year in relation to eligible training programs.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 25
Meaning of eligible training expenditureSECT
25. (1) Eligible training expenditure of an employer is expenditure incurred by the employer that is directly attributable solely or principally to eligible training programs.
(1A) For the purposes of subsection (1), expenditure is incurred only if the goods or services to which the expenditure relates are provided within the period that:
(a) begins on the day on which an agreement relating to the provision of the goods or services is made; and
(b) ends:
(i) 13 months after the beginning of the period; or
(ii) on such later day as the Commissioner allows in writing.
(2) Without limiting subsection (1), the employer's eligible training expenditure includes expenditure incurred by the employer that is directly attributable solely or principally to:
(a) determining the need for eligible training programs; and
(b) preparing and reviewing strategic and other plans in relation to eligible training programs; and
(c) developing, providing, evaluating and administering eligible training programs; and
(d) developing and administering accounting and information systems in relation to eligible training programs.
(3) Without limiting subsection (1), but subject to subsection (4), the employer's eligible training expenditure includes amounts paid, and the value of property provided, during the year concerned, to another person (whether voluntarily or by requirement of law) solely for the purpose of enabling the other person or a third person to carry out (whether or not on behalf of the employer) an activity referred to in paragraph (2) (a), (b), (c) or (d).
(4) An employer's eligible training expenditure does not include an amount paid in relation to, or in relation to the reduction or discharge of, any liability to pay payroll tax.
(5) An employer's eligible training expenditure does not include an amount paid by way of contribution or levy to a scheme if:
(a) the scheme is taken to be a recognised alternative training levy scheme under regulations made for the purposes of section 4A; and
(b) a person who, under those regulations, is taken to be covered by the scheme would, apart from section 4A, be an employee of the employer.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 26
Examples of eligible training expenditureSECT
26. (1) Examples of eligible training expenditure of an employer include:
(a) expenditure incurred by the employer by way of salary or wages paid to an employee that is directly attributable to a period during which the employee was solely or principally engaged in participating in an eligible training program; and
(b) expenditure incurred by the employer in relation to:
(i) meals and accommodation; or
(ii) child care;
for an employee or other person that is directly attributable to a period during which the employee or other person was solely or principally engaged in participating in an eligible training program; and
(c) expenditure incurred by the employer for travel for an employee or other person that is solely or principally for the purpose of enabling the employee or other person to participate in an eligible training program; and
(d) expenditure incurred by the employer by way of:
(i) payment or reimbursement of:
(A) fees; and
(B) contributions payable or paid under Chapter 4 of the Higher
Education Funding Act 1988; and
(ii) payments made in relation to, or in relation to the reduction
or discharge of, any indebtedness to the Commonwealth under that Chapter;
in relation to eligible training programs; and
(e) expenditure incurred by the employer by way of salary or wages paid to an employee that is directly attributable to a period during which the employee was solely or principally engaged in an activity referred to in paragraph 25 (2) (a), (b), (c) or (d); and
(f) expenditure incurred by the employer in relation to:
(a) the Commissioner has notified the employer that the retention of the records is not required; or
(b) the employer is a company that has gone into liquidation and been finally dissolved.
(6) Subsections (1), (2) and (3) have effect subject to any guidelines made under subsection 30 (3).
(7) An employer who, without reasonable excuse, contravenes this section is guilty of an offence punishable on conviction by a fine not exceeding $3,000.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 101A
Fees for training advisory certificatesSECT
101A. (1) This section applies to a fee:
(a) charged by a registered industry training agent under subsection 43 (1A); or
(b) charged by the training advisory body under subsection 44 (2A) or 44A (2).
(2) A fee is paid to the agent or body in its own right and in its capacity as the direct provider of services to the person who made the application or request.
(3) Accordingly, a fee is not paid to the agent or body in a capacity as agent for the Commonwealth.
(4) A fee may be recovered by an agent or body as a debt due to the agent or body.
(5) A fee for making an application or request must not exceed the statutory fee upper limit for the year in which the application or request was made.
TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 - SECT 102
RegulationsSECT
102. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;
and, in particular, may make regulations prescribing penalties not exceeding a fine of $500 for offences against the regulations.
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