Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 28

28. (1) If an employer has employees who are apprentices or trainees at any
time in a year, the employer may elect that this section applies to the year.

(2) If the employer makes an election, the portion of the employer's net
eligible training expenditure in the year attributable to each apprentice or
trainee is (instead of the amount that would, apart from this section, be
attributable to the apprentice or trainee under this Part):

   (a)  if the employee is an apprentice or trainee in relation to the
        employer for the whole of the year-the
        minimum allowable apprentice or trainee amount for the year; and

   (b)  in any other case-the amount calculated, in relation to the employer
        and the year, using the formula:
N X M
12 X M where: N is the number of months in the year in which the employee is,
during the whole or a part of the month, an apprentice or trainee in relation
to the employer; and M is the minimum allowable apprentice or trainee amount
for the year.