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: