Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 12

12. (1) Two or more corporations who are members of a business group may elect
to have themselves treated as a single employer in relation to a year for the
purposes of this Act.

(2) An election may be made in relation to a year by giving written notice in
the prescribed form to the Commissioner on or before 30 September in the
following year.

(3) If members of a business group make an election:

   (a)  this Act applies, with any necessary modifications, to the members as
        if they were a single person during the year; and

   (b)  the members are jointly and severally liable for the payment of any
        training guarantee charge payable by them for the year.

(4) Two or more corporations are members of a business group for the purposes
of this section if they are related corporations within the meaning of the
Companies Act 1981.