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. (3) If the training agent is not satisfied of those matters, the training agent must refuse to give a certificate and must notify the employer accordingly. Training advisory certificate given by training advisory body 44. (1) The training advisory body may, of its own motion, give the Commissioner or a registered industry training agent a training advisory certificate stating whether or not particular activities constitute an eligible training program or particular expenditure constitutes eligible training expenditure. (2) The training advisory body must give the Commissioner or a registered industry training agent a certificate of a kind referred to in subsection (1) if the Commissioner or the training agent requests it to do so. (3) When the training advisory body gives the Commissioner or a registered industry training agent a certificate that directly affects a particular employer, the training advisory body must at the same time give a copy to the employer. (4) When the training advisory body gives a registered industry training agent a certificate, the training advisory body must at the same time give a copy to the Commissioner. Training advisory certificates binding on Commissioner 45. A training advisory certificate given to a particular employer is binding on the Commissioner for the purpose of making an assessment in relation to the employer for the first year in relation to which the certificate applies and the following year.