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; the employer is liable to pay, by way of penalty, additional training guarantee charge equal to double the amount of the excess. (2) If the amount of additional training guarantee charge that would, but for this subsection, be payable under subsection (1) is less than $20, the additional training guarantee charge payable is $20. (3) A reference in this section to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, for example, includes a statement: (a) made in an objection, statement or other document lodged, given or prepared, or purporting to be lodged, given or prepared under this Act; and (b) made in answer to a question asked of a person under this Act; and (c) made in any information provided, or purporting to be provided, under this Act; and (d) made in a document provided to a taxation officer otherwise than under this Act. (4) A reference in this section to a statement made to a person other than a taxation officer for a purpose connected with this Act is a reference to a statement made orally, in writing, in a data processing device or in any other form and, for example, includes a statement: (a) made in an objection, statement or other document lodged with, given to or prepared for the person; and (b) made in answer to a question asked by the person; and (c) made in any information provided to the person. Penalty training guarantee charge where arrangement to avoid training guarantee charge 86. If, under section 19, an employer is liable to pay an amount of training guarantee charge (in this section called the “amount payable”) that is greater than the amount that would have been payable if section 19 had not applied to the employer (in this section called the “notional amount”), the employer is also liable to pay, by way of penalty, additional training guarantee charge calculated using the formula:  Assessment of additional training guarantee charge 87. (1) The Commissioner must make an assessment of the additional training guarantee charge payable by an employer under this Part and must, as soon as practicable after the assessment is made, give written notice of the assessment to the employer. (2) Nothing in this Act is taken to prevent a notice from being incorporated in a notice of any other assessment made in relation to the employer under this Act. (3) The Commissioner may remit all or part of the additional training guarantee charge payable by an employer under this Part, but, for the purposes of applying subsection 33 (1) of the Acts Interpretation Act 1901 to the power of remission conferred by this subsection, nothing in this Act is taken to prevent the exercise of the power at a time before an assessment is made of the additional training guarantee charge.