TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 18 Exemption for non-resident employers

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 18

18. Training guarantee charge is not payable by an employer for a year unless
the employer is a resident of Australia during the whole or a part of the
year.