Training Guarantee (Administration) Act 1990

Legislation au C2004A03991 Not in force Act

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No. 60 of 1990

TABLE OF PROVISIONS

PART 1—PRELIMINARY

Section
1.	Short title
2.	Commencement
3.	Objects
4.	Interpretation—definitions
5.	Interpretation—meaning of “indexation factor”
6.	Interpretation—meaning of “minimum allowable apprentice or trainee amount
7.	Interpretation—meaning of “resident in 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
12.	Election by members of business groups
13.	Charge not payable unless employer has training guarantee shortfall etc.
14.	Determination of training guarantee shortfall
15.	Minimum training requirement
16.	Exemption for employers with small annual national payrolls
17.	Exemption for particular employers
18.	Exemption for non-resident employers
19.	Arrangements to avoid or reduce training guarantee charge

	TABLE OF PROVISIONS—continued
Section
	Division 2—National 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
27.	Meaning of eligible training program
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
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 statements
	Division 2—Training advisory certificates
43.	Training advisory certificates given by registered industry training agent
44.	Training advisory certificates given by training advisory body
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

	TABLE OF PROVISIONS—continued
Section
	PART 7—OBJECTIONS, REVIEWS AND APPEALS
	Division 1—Objections to and review of assessments
54.	Objections
55.	Request for referral
56.	Applications for extension of time
57.	Consideration of applications for extension of time for lodging objections
58.	Consideration of applications for extension of time for lodging requests for referral
59.	Referral to Tribunal or Federal Court
60.	Procedure on review or appeal
	Division 2—Review of training advisory certificate decisions
61.	Review of industry training agent’s refusal to give training advisory certificate
62.	Request for referral to Tribunal
63.	Applications for extension of time
64.	Consideration of…

Overview

The Training Guarantee (Administration) Act 1990 was enacted to establish and administer the Training Guarantee Scheme. This Act aims to increase and improve the quality of employment-related skills of the Australian workforce, thereby enhancing the efficiency and international competitiveness of Australian industry. It achieves this by guaranteeing a minimum level of expenditure by employers on quality employment-related training. The Act was enacted by the Commonwealth Parliament, which consists of the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia.

Scope and Application

The Training Guarantee (Administration) Act 1990 applies to employers, including individuals, partnerships, corporations, State and Territory authorities, and government bodies, across Australia. It binds the Crown in right of the Commonwealth, each State, the Australian Capital Territory, the Northern Territory, and Norfolk Island. The Act regulates the Training Guarantee Scheme, which ensures employers contribute a minimum level of expenditure on quality employment-related training. Key aspects include the imposition of a training guarantee charge on employers with a shortfall in their training expenditure, exemptions for certain employers, and the establishment of the Training Guarantee Fund. The Act also governs the registration of industry training agents, the administration of training guarantee statements and assessments, and the collection and recovery of charges. Regulations can extend or modify the application of the Act, and it amends certain other Acts to align with the Training Guarantee Scheme.

Key Provisions

The Training Guarantee (Administration) Act 1990 governs the administration of the Training Guarantee Scheme, which seeks to ensure that employers contribute a minimum level of expenditure on quality employment related training. The Act applies to employers, except for the Commonwealth and certain Commonwealth authorities, and it mandates the establishment of the Training Guarantee Fund. Employers must lodge annual training guarantee statements detailing their annual national payroll, minimum training requirement, net eligible training expenditure, and training guarantee shortfall. The Commissioner of Taxation is responsible for assessing the training guarantee shortfall and charge, with provisions for objections, reviews, and appeals. The Act imposes penalties for non-compliance, including failure to provide statements or information, false or misleading statements, and arrangements made to avoid the training guarantee charge. The Act also provides for the registration of industry training agents and the keeping of records by employers. Amendments to other Acts ensure the Training Guarantee Charge is treated similarly to sales tax for certain purposes. The Act binds the Crown and aims to increase the productivity and competitiveness of the Australian workforce by improving the quality and distribution of employment-related training.

Area of Law: Employment & Labour Law; Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Regulatory Standards; Licensing & Registration; Reporting & Disclosure Obligations; Enforcement Powers; Civil Penalty Provisions

12 Application of Part

This Part applies in relation to any matter arising under this Act, subject to the conditions prescribed by the regulations and to any determination made by the Minister under section 9.

(1) A person must not engage in conduct referred to in subsection (2) unless the person holds an authority issued under this Division and complies with the conditions of that authority.

(2) For the purposes of subsection (1), the conduct includes any act done in the course of carrying on a business, whether or not for profit, within the meaning given by section 4.

13 Powers of the Minister

The Minister may, by notice published in the Gazette, specify the matters to be taken into account in determining an application, and may vary or revoke any such notice.

(3) Nothing in this section limits the operation of any other provision of this Act or the regulations in relation to the matters referred to in this Part.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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