Div 3Assessments

Division 3—Assessments First training guarantee statement for year taken to be assessment 46. If: (a) an employer lodges a training guarantee statement for a year and (b) a training guarantee statement has not previously been lodged and an assessment has not previously been made, for the year in relation to the employer; then: (c) the Commissioner is taken to have made an assessment of the employer’s training guarantee shortfall for the year and of the training guarantee charge payable on the shortfall; and (d) the assessment is taken to have been made on 30 September in the following year or the day on which the statement was lodged, whichever is the later; and (e) the amounts of training guarantee shortfall and training guarantee charge specified in the statement are taken to be the respective amounts assessed in relation to the employer for the year; and (f) the statement has effect as if it were a notice of assessment signed by the Commissioner and given to the employer on the day on which the assessment is taken to have been made. Default assessments 47. If: (a) an employer has not lodged a training guarantee statement for a year; and (b) the Commissioner is of the opinion that the employer is liable to pay training guarantee charge for the year; the Commissioner may, whether during or after the end of the year, make an assessment of the employer’s training guarantee shortfall for the year and of the training guarantee charge payable on the shortfall. Assessments where Commissioner has insufficient information 48. (1) If the Commissioner does not have sufficient information to make an assessment of an employer’s training guarantee shortfall in a year, the shortfall is taken, for the purposes of making an assessment, to be an amount that in the Commissioner’s opinion might reasonably be expected to be the shortfall. (2) In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed when considering an objection to the assessment is taken to have been made, held or formed when the assessment was made. Amendment of assessments 49. (1) The Commissioner may, subject to this section, at any time amend any assessment by making any alterations or additions that the Commissioner thinks necessary, whether or not training guarantee charge has been paid in relation to the assessment. (2) Subject to this section, if there has been an avoidance of training guarantee charge, the Commissioner may: (a) if the Commissioner is of the opinion that the avoidance of training guarantee charge is due to fraud or evasion—at any time; or (b) in any other case—within 4 years from the day on which the assessment is made; amend the assessment by making any alterations or additions that the Commissioner thinks necessary to correct the assessment. (3) An amendment effecting a reduction in an employer’s liability under an assessment is not effective unless it is made within 4 years from the day on which the assessment was made. (4) If an assessment has, under this section, been amended in any particular, the Commissioner may, within 4 years from the day on which training guarantee charge became due and payable under the amended assessment, make, in or in relation to the particular, any further amendment in the assessment that, in the Commissioner’s opinion, is necessary to effect such reduction in the employer’s liability under the assessment as is just. (5) If: (a) an employer applies for an amendment of the employer’s assessment within 4 years from the day that training guarantee charge became due and payable under the assessment; and (b) within that period, the employer lodges all information the Commissioner needs to decide the application; the Commissioner may amend the assessment when considering the application, even if that period has elapsed. (6) Nothing in this section prevents the amendment of an assessment to give effect to: (a) the decision on any review or appeal; or (b) its amendment by reduction of any particular following the employer’s objection or pending any review or appeal. Refund of overpaid amounts 50. (1) If, because an assessment is amended, a person’s liability to training guarantee charge is reduced: (a) the amount by which the training guarantee charge is reduced is taken, for the purposes of section 75, never to have been payable; and (b) the Commissioner must: (i) refund any overpaid amount; or (ii) apply any overpaid amount against the person’s liability (if any) to the Commonwealth and refund any part of the amount that is not so applied. “overpaid amount” includes any overpaid amount of additional training guarantee charge under section 75 or Part 9. Amended assessment to be an assessment 51. Except as otherwise expressly provided in this Act, an amended assessment is taken to be an assessment for all the purposes of this Act. Notice of assessment 52. As soon as practicable after an assessment is made, the Commissioner must give written notice of the assessment to the person liable to pay the training guarantee charge. Validity of assessment 53. The validity of an assessment is not affected because any provision of this Act has not been complied with.