Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 25

25. (1) Eligible training expenditure of an employer is expenditure incurred
by the employer that is directly attributable solely or principally to
eligible training programs.

(2) Without limiting subsection (1), the employer's eligible training
expenditure includes expenditure incurred by the employer that is directly
attributable solely or principally to:

   (a)  determining the need for eligible training programs; and

   (b)  preparing and reviewing strategic and other plans in relation to
        eligible training programs; and

   (c)  developing, providing, evaluating and administering
        eligible training programs; and

   (d)  developing and administering accounting and information systems in
        relation to eligible training programs.

(3) Without limiting subsection (1), but subject to subsection (4), the
employer's eligible training expenditure includes amounts paid, and the value
of property provided, during the year concerned, to another person (whether
voluntarily or by requirement of law) solely for the purpose of enabling the
other person or a third person to carry out (whether or not on behalf of the
employer) an activity referred to in paragraph (2) (a), (b), (c) or (d).

(4) An employer's eligible training expenditure does not include an amount
paid in relation to, or in relation to the reduction or discharge of, any
liability to pay payroll tax.