Part 6TRAINING GUARANTEE STATEMENTS AND ASSESSMENTS

PART 6—TRAINING GUARANTEE STATEMENTS AND ASSESSMENTS

Division 1—Training guarantee statements

Annual training guarantee statements

40. (1) If an employer is liable to pay training guarantee charge for a year, the employer must lodge a training guarantee statement for the year on or before:

(a) 30 September in the following year; or

(b) any later day allowed by the Commissioner.

(2) Subsection (1) does not apply to the employer if the employer has previously lodged a training guarantee statement for the year under section 41.

Other training guarantee statements

41. Where the Commissioner, by written notice to a person, requires the person, whether an employer or not, to give the Commissioner a training guarantee statement for a year, the person must lodge the statement as required by the notice, whether or not the person has lodged, or is or was required to lodge a statement under section 40 or this section for the year.

Requirements for training guarantee statements

(42) A training guarantee statement under section 40 or 41 must:

(a) be in a form approved by the Commissioner for the purposes of the section concerned, being a form that deals with such matters as are prescribed in relation to the section for the purposes of this paragraph; and

(b) be lodged in accordance with the regulations; and

(c) be signed by or on behalf of the person giving the statement; and

(d) specify:

(i) the employer’s annual national payroll in the year concerned; and

(ii) the employer’s minimum training requirement in the year; and

(iii) the employer’s net eligible training expenditure in the year; and

(iv) the employer’s training guarantee shortfall in the year; and

(v) the training guarantee charge payable on the shortfall; and

(e) contain such other information as is required to complete the form.

Division 2—Training advisory certificates

Training advisory certificates given by registered industry training agent

43. (1) An employer may apply in writing to a registered industry training agent for a training advisory certificate stating:

(a) that particular activities constitute an eligible training program; or

(b) that particular expenditure constitutes eligible training expenditure.

(2) The industry training agent must give the employer the certificate if satisfied that the activities constitute an eligible training program, or that the expenditure constitutes eligible training expenditure, as the case requires.