Part 12AMENDMENTS OF CERTAIN ACTS IN RELATION

PART 12—AMENDMENTS OF CERTAIN ACTS IN RELATION TO THE TRAINING GUARANTEE CHARGE Amendments 103. The Acts specified in the Schedule are amended as set out in the Schedule. ———————— SCHEDULE Section 103 AMENDMENTS OF CERTAIN ACTS IN RELATION TO THE TRAINING GUARANTEE CHARGE Administrative Decisions (Judicial Review) Act 1977 Paragraph (e) of Schedule 1: (a) After “of tax” (wherever occurring) insert “, charge”. (b) After “Taxation (Unpaid Company Tax) Assessment Act 1982” insert “Training Guarantee (Administration) Act 1990”. Crimes (Taxation Offences) Act 1980 Subsection 3 (1): Insert the following definitions: “ ‘Training Guarantee (Administration) Act’ means the Training Guarantee (Administration) Act 1990; ‘training guarantee charge’ means charge imposed by the Training Guarantee Act 1990, as assessed under the Training Guarantee (Administration) Act, and includes additional training guarantee charge payable under section 75 or Part 9 of the Training Guarantee (Administration) Act;” Section 4: “(3) Section 39 of the Training Guarantee (Administration) Act has effect as if this Act were part of that Act.” After Part V: Add the following Part: “PART VI—OFFENCES RELATING TO TRAINING GUARANTEE CHARGE Application of Parts I and II in relation to training guarantee charge “16. (1) Without prejudice to their effect apart from this section, subsection 3 (3), paragraph 3 (4) (e) and the provisions of Part II (other than section 8 and subsection 10 (3)) also have the effect they would have if: (a) a reference in any of those provisions to sales tax were a reference to training guarantee charge; and (b) a reference in any of those provisions to future sales tax were a reference to future training guarantee charge; and (c) a reference in any of those provisions to some one or other of the Sales Tax Assessment Acts were a reference to the Training Guarantee (Administration) Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to sales tax moneys, were a reference to training guarantee charge moneys. “(2) In applying the provisions of Part II (other than section 8 and subsection 10 (3)) in accordance with subsection (1): (a) a reference in any of those provisions to the training guarantee charge payable by a company or trustee, in relation to the purpose, or a purpose, of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the training guarantee charge due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future training guarantee charge payable by a company or trustee, in relation to the purpose, or a purpose, of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the training guarantee charge that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10 (1) and (2)), in relation to a company or trustee, to training guarantee charge moneys is to be read as a reference to: (i) training guarantee charge payable by the company or trustee; and (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of training guarantee charge; and (d) a reference in subsections 10 (1) and (2) to training guarantee charge moneys is to be read as a reference to training guarantee charge assessed under the Training Guarantee (Administration) Act. “(3) In applying subsection 10 (2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of training guarantee charge moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner’s amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Appeals Tribunal or a court).” Fringe Benefits Tax Assessment Act 1986 Subsection 96 (7): Add at the end of paragraphs (a) to (ca) (inclusive) “or”. After paragraph 96 (7) (d): “(da) notified charge amount within the meaning of section 78 of the Training Guarantee (Administration) Act 1990; or” Income Tax Assessment Act 1936 Section 51: “(7) A deduction is not allowable under subsection (1) in respect of charge imposed by the Training Guarantee Act 1990.”. Paragraph 202 (a): Add at the end “and”. Paragraph 202 (c): Add at the end the following word and paragraph: “; and (d) to facilitate the administration of any legislation enacted by the Parliament to impose charge equal to any shortfall in the amount spent by employers on training employees.”. Subsection 215 (3d): Add at the end of paragraphs (aa) to (b) (inclusive) “or”. After paragraph 215 (3d) (c): “(ca) notified charge amount within the meaning of section 78 of the Training Guarantee (Administration) Act 1990; or”. Pay-roll Tax (Territories) Assessment Act 1971 Subsection 30 (3c): Add at the end of paragraphs (aa) to (b) (inclusive) “or” After paragraph 30 (3c) (c): “ (ca) notified charge amount within the meaning of section 78 of the Training Guarantee (Administration) Act 1990; or” . Petroleum Resource Rent Tax Assessment Act 1987 Subsection 88 (7): Add at the end of paragraphs (a) to (d) (inclusive) “or”. After paragraph 88 (7) (e): “(ea) notified charge amount within the meaning of section 78 of the Training Guarantee (Administration) Act 1990; or”. Sales Tax Assessment Act (No. 1) 1930 Subsection 32 (2d): Add at the end of paragraphs (aa) to (c) (inclusive) “or”. After paragraph 32 (2d) (d): “(da) notified charge amount within the meaning of section 7 of the Training Guarantee (Administration) Act 1990; or”. Taxation Administration Act 1953 Subsection 8j (2): (a) Add at the end of paragraphs (a) to (c) (inclusive) “or”. (b) Add at the end of paragraphs (f) to (p) (inclusive) “or”. After paragraph 8j (2) (q): “(qa) paragraph 99 (1) (c) of the Training Guarantee (Administration) Act 1990; or”. Paragraph 8wa (1) (b): Paragraph 8wb (1) (d): Paragraph 8wb (1) (e): Subsection 8ze (3): Add at the end of paragraphs (a) to (g) (inclusive) “or”. After paragraph 8ze (3) (h): “(ha) section 84 or 85 of the Training Guarantee (Administration) Act 1990; or”. Section 14zab: “(2) For the purposes of this Part, a decision of the training advisory body to issue a training advisory certificate under subsection 43 (2), 44 (1) or (2) or 61 (2) of the Training Guarantee (Administration) Act 1990 is taken to be an objection decision, and that Act is taken to be a relevant enactment.”. Section 14zb: “(2) For the purposes of this Part, a decision of the training advisory body to issue a training advisory certificate under subsection 43 (2), 44 (1) or (2) or 61 (2) of the Training Guarantee (Administration) Act 1990 is taken to be an objection decision, and that Act is taken to be a relevant enactment.”. Taxation (Interest on Overpayments) Act 1983 Subsection 3 (1) (paragraph (d) of the definition of “decision to which this Act applies”): After “paragraph (ka)” insert “or (na)”. Subsection 3 (1) (after paragraph (h) of the definition of “objection”): “(ha) subsection 54 (1) of the Training Guarantee (Administration) Act 1990;”. Section 3: “(4) For the purposes of this Act, a request under section 62 of the Training Guarantee (Administration) Act 1990 is taken to be an objection.” Subsection 3 (1) (after paragraph (n) of the definition of “relevant tax”): “(na) charge within the meaning of the Training Guarantee (Administration) Act 1990;”. Tobacco Charges Assessment Act 1955 Subsection 27 (3c): Add at the end of paragraphs (aa) to (ba) (inclusive) “or”. After paragraph 27 (3c) (c): “(ca) notified charge amount within the meaning of section 78 of the Training Guarantee (Administration) Act 1990; or”. Wool Tax (Administration) Act 1964 Subsection 47 (3c): (a) Add at the end of paragraphs (aa) to (ba) (inclusive) “or”. (b) Add at the end the following word and paragraph: “or; (da) notified charge amount within the meaning of section 78 of the Training Guarantee (Administration) Act 1990.”. —————————————————————————————————————————— \[Minister’s second reading speech made in— House of Representatives on 16 May 1990 Senate on 30 May 1990\]