Part 9PENALTY CHARGE

PART 9—PENALTY CHARGE

Failure to provide statements or information

84. (1) If an employer other than a government body refuses or fails to provide, when and as required under this Act, a training guarantee statement or information relevant to assessing the employer’s liability to pay training guarantee charge for a year, the employer is liable to pay, by way of penalty, additional training guarantee charge equal to double the amount of training guarantee charge payable by the employer for the year.

(2) If an employer liable to pay training guarantee charge in relation to a year:

(a) fails to keep a record in relation to the year containing details of the basis of calculation of the following amounts:

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

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

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

(iv) the employer’s training guarantee shortfall in the year; that were specified in a training guarantee statement under section 40 or 41; or

(b) refuses or fails to produce to the Commissioner, when and as required by the Commissioner under this Act, a document containing details of the basis of calculation of the amounts referred to in paragraph (2) (a) that were specified in a training guarantee statement under section 40 or 41;

the employer is liable to pay, by way of penalty, additional training guarantee charge equal to double the amount of training guarantee charge payable by the employer for the year.

(3) If the amount of additional training guarantee charge that would, but for this subsection, be payable under subsection (1) or (2) is less than $20, the additional training guarantee charge payable is $20.

False or misleading statements

85. (1) If:

(a) an employer other than a government body:

(i) makes a statement that is false or misleading in a material particular to:

(a) a taxation officer; or

(b) a person other than a taxation officer for a purpose connected with this Act; or

(ii) omits from a statement made to:

(a) a taxation officer; or

(b) a person other than a taxation officer for a purpose connected with this Act;

anything without which the statement is misleading in a material particular; and

(b) the training guarantee charge properly payable by the employer exceeds the training guarantee charge that would have been payable by the employer if it were assessed on the basis that the statement were not false or misleading;