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TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 29
Election by employer in relation to approved entry-level training arrangement
29. (1) If an employer has employees to whom an approved entry-level training
arrangement applies 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 employee to
whom the training arrangement applies is (instead of the amount that would,
apart from this section, be attributable to the employee under this Part):
(a) if the training arrangement applies to the employee for the whole of
the year-the approved amount applicable to the training arrangement
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 A
12 X A where:
A is the approved amount applicable to the training arrangement for the year;
and
N is the number of months in the year in which, during the whole or a part of
the year, the training arrangement applied to the employee.
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