Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 26

26. (1) Examples of eligible training expenditure of an employer include:

   (a)  expenditure incurred by the employer by way of salary or wages paid to
        an employee that is directly attributable to a period during which the
        employee was solely or principally engaged in participating in an
        eligible training program; and

   (b)  expenditure incurred by the employer in relation to:

        (i)    meals and accommodation; or

        (ii)   child care; for an employee or other person that is directly
               attributable to a period during which the employee or other
               person was solely or principally engaged in participating in an
               eligible training program; and

   (c)  expenditure incurred by the employer for travel for an employee or
        other person that is solely or principally for the purpose of enabling
        the employee or other person to participate in an
        eligible training program; and

   (d)  expenditure incurred by the employer by way of:

        (i)    payment or reimbursement of:

                (A)  fees; and

                (B)  contributions payable or paid under Chapter 4 of the
                     Higher Education Funding Act 1988; and

        (ii)   payments made in relation to, or in relation to the reduction
               or discharge of, any indebtedness to the Commonwealth under
               that Chapter; in relation to eligible training programs; and

   (e)  expenditure incurred by the employer by way of salary or wages paid to
        an employee that is directly attributable to a period during which the
        employee was solely or principally engaged in an activity referred to
        in paragraph 25 (2) (a), (b), (c) or (d); and

   (f)  expenditure incurred by the employer in relation to:

        (i)    travel, meals or accommodation; or

        (ii)   child care; for an employee or other person that is directly
               attributable to a period during which the employee or other
               person was solely or principally engaged in an activity
               referred to in paragraph 25 (2) (a), (b), (c) or (d); and

   (g)  expenditure incurred by the employer in relation to consumables whose
        consumption is directly attributable solely or principally to an
        activity referred to in paragraph 25 (2) (a), (b), (c) or (d); and

   (h)  capital expenditure incurred by the employer that is directly
        attributable to the acquisition, construction, extension, alteration
        or improvement of a building or depreciable property intended solely
        or principally for use, or used solely or principally, for the purpose
        of engaging in an activity referred to in paragraph 25 (2) (a), (b),
        (c) or (d); and

   (j)  expenditure incurred by the employer that is directly attributable to
        rent paid for a building used solely or principally for the purpose of
        engaging in an activity referred to in paragraph 25 (2) (a), (b), (c)
        or (d); and

   (k)  expenditure incurred by the employer that is directly attributable to
        the hiring or leasing of equipment used solely or principally for the
        purpose of engaging in an activity referred to in paragraph 25 (2)
        (a), (b), (c) or (d).

(2) If, in any year, an employer incurs capital expenditure of a kind referred
to in paragraph (1) (h) in relation to depreciable property, the employer may,
instead of claiming all the expenditure as eligible training expenditure for
the year, claim as eligible training expenditure for that year and subsequent
years an amount equal to the amount (if any) that is, for the year concerned,
an allowable deduction in relation to the property under subsection 54 (1) of
the Income Tax Assessment Act 1936.

(3) The examples are not exhaustive.

(4) If an example is inconsistent with section 25, the example prevails.