Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 4

4. In this Act, unless the contrary intention appears:

"annual national payroll", in relation to an employer and a year, means the
aggregate of the salary or wages paid by the employer during the year:

   (a)  in Australia; or

   (b)  outside Australia in relation to services performed or rendered wholly
        in Australia;

"apprentice" means a person who is employed as an apprentice under an
industrial instrument;

"arrangement" means, in section 19:

   (a)  an agreement, arrangement, understanding, promise or undertaking,
        whether express or implied, and whether or not enforceable, or
        intended to be enforceable, by legal proceedings; or

   (b)  any scheme, plan, proposal, action, course of action or course of
        conduct, whether unilateral or otherwise;

"assessment" means:

   (a)  the ascertainment of an employer's training guarantee shortfall in a
        year and of the training guarantee charge payable on the shortfall; or

   (b)  the ascertainment of additional charge payable under Part 9;

"authorised officer" means an officer or employee within the meaning of the
Public Service Act 1922 who has been authorised in writing by the Commissioner
for the purposes of the provision in which the expression appears;

"AWE amount" has the meaning given by subsection 5 (2);

"building" includes a part of a building;

"Commissioner" means the Commissioner of Taxation;

"Commonwealth Department" means:

   (a)  a Department of State of the Commonwealth; or

   (b)  a Department of the Parliament; or

   (c)  a branch or part of the Australian Public Service in relation to the
        staff of which a person has, under an Act, the powers of, or
        exercisable by, a Secretary under the Public Service Act 1922;

"company" includes any body or association (whether incorporated or
unincorporated), except a partnership;

"data processing device" means any article or material from which informatio
is capable of being reproduced with or without the aid of any other article or
device;

"depreciable property" means plant or articles within the meaning of section
54 of the Income Tax Assessment Act 1936;

"Deputy Commissioner" means a Deputy Commissioner of Taxation;

"eligible training expenditure" has the meaning given by sections 25 and 26;

"eligible training program" has the meaning given by section 27;

"employee" means a person who receives, or is entitled to receive, salary or
wages, and includes a person employed by:

   (a)  a State or Territory; or

   (b)  a State or Territory authority; but does not include:

   (c)  an employee of a religious institution whose duties are solely or
        principally:

        (i)    pastoral duties; or

        (ii)   duties directly related to the practice, study, teaching or
               propagation of religious beliefs; or

   (d)  a person who is not a resident of Australia during the whole or a part
        of the year concerned; or

   (e)  a prescribed person;

"employer" means a person who pays, or is liable to pay, salary or wages, and
includes:

   (a)  a State or Territory; and

   (b)  a State or Territory authority; and

   (c)  in the case of a partnership-each partner; and

   (d)  )in the case of any other unincorporated association or body of
        persons-the manager or other principal officer of the association or
        body;

"employment related skill" includes a skill used, or that may be used, by a
person in the course of:

   (a)  holding any office or appointment, performing any functions or duties,
        engaging in any work, or doing anything, that results in the person's
        being an employee; and

   (b)  any business, occupation, profession or trade carried out by the
        person otherwise than as an employee;

"Federal Court" means the Federal Court of Australia;

"Fund" means the Training Guarantee Fund established by section 32;

"government body" means:

   (a)  the Commonwealth or a State or Territory; or

   (b)  a Commonwealth, State or Territory authority;

"higher education institution" has the same meaning as in the Employment,
Education and Training Act 1988;

"indexation factor" has the meaning given by subsection 5 (1);

"industrial instrument" means:

   (a)  a Commonwealth, State or Territory law; or

   (b)  an award, order, determination or industrial agreement in force under
        any such law;

"liability to the Commonwealth" means a liability to the Commonwealth arising
under an Act of which the Commissioner has the general administration;

"liquidator", in relation to a company, means a person who, whether or not
appointed as liquidator, is required by law to carry out the winding-up of a
company;

"lodge" means lodge with the Commissioner;

"minimum allowable apprentice or trainee amount" has the meaning given by
section 6;

"minimum training rate" has the meaning given by subsection 15 (2);

"minimum training requirement" has the meaning given by subsection 15 (1);

"Minister" means the Minister administering the Employment, Education and
Training Act 1988;

"modifications" includes additions, omissions and substitutions;

"natural person" does not include a natural person in the capacity of truste

"net eligible training expenditure" has the meaning given by subsection 24
(1);

"offence against this Act" includes an offence relating to this Act against:

   (a)  the Crimes Act 1914; or

   (b)  the Taxation Administration Act 1953;

"person" includes:

   (a)  a body politic; and

   (b)  a body corporate; and

   (c)  a partnership; and

   (d)  any other unincorporated association or body of persons; and

   (e)  a person in the capacity of trustee;

"proceeding under this Act" includes:

   (a)  a proceeding for an offence against this Act; and

   (b)  a proceeding under the Taxation Administration Act 1953 relating to
        this Act;

"register of industry training agents" means the register kept under section
89 ;

"registered industry training agent" means a person specified in the
register of industry training agents;

"reimbursement" includes:

   (a)  a donation or contribution; or

   (b)  a fee or charge; but does not include a prescribed matter;

"remuneration", in relation to a Commonwealth employee, means remuneration of
the Commonwealth employee in his or her capacity as a Commonwealth employee;

"resident of Australia" has the meaning given by section 7;

"responsible Department", in relation to a Commonwealth employee, means:

   (a)  if the employee's remuneration is paid solely or principally out of
        money appropriated under an annual Appropriation Act-the Department in
        relation to which the money was appropriated; and

   (b)  if the employee's remuneration is paid solely or principally out of
        money appropriated under an Act other than an annual Appropriation Act
        and:

        (i)    the employee performs his or her duties as a Commonwealth
               employee in, or in relation to, a Department-that Department;
               or

        (ii)   the employee does not perform his or her duties as a
               Commonwealth employee in, or in relation to, a Department-the
               Department of State of the Commonwealth administered by the
               Minister who administers the Act under which that money was
               appropriated; and

   (c)  if the employee's remuneration is paid solely or principally out of
        money appropriated by the Constitution-the Department of
        Administrative Services;

"salary or wages" means salary, wages, commission, bonuses or allowances paid
(whether at piece-work rates or otherwise) to an employee in his or her
capacity as an employee and includes, for example, a payment made:

   (a)  under a contract that is wholly or principally for the labour of the
        person to whom the payment is made if:

        (i)    the person making the payment is not a natural person; or

        (ii)   the payment is not wholly or principally of a private or
               domestic nature; and

   (b)  by a company by way of remuneration to a director of the company; and

   (c)  by way of commission to an insurance or time-payment canvasser or
        collector; but does not include:

   (d)  fringe benefits within the meaning of the Fringe Benefits Tax
        Assessment Act 1986; or

   (e)  prescribed payments;

"school" has the same meaning as in the Employment, Education and Training
Act 1988;

"Second Commissioner" means a Second Commissioner of Taxation;

"skill" includes competence and knowledge;

"structured training program" has the meaning given by subsection 27 (2);

"subsidy" means direct pecuniary aid provided by a government body, but does
not include a prescribed matter;

"taxation officer" means a person exercising powers, or performing functions
under this Act;

"technical and further education institution" has the same meaning as in the
Employment, Education and Training Act 1988;

"this Act" includes the regulations;

"threshold amount" has the meaning given by section 8;

"trainee" means a person who is a trainee under the Australian Traineeship
System;

"training" includes instruction and closely supervised practice;

"training advisory body" means:

   (a)  in subsection 30 (4)-The National Training Board Ltd. or, if another
        person is prescribed for the purposes of this paragraph, that other
        person; or

   (b)  in any other provision of this Act-The National Training Board Ltd.
        or, if another person is prescribed for the purposes of this
        paragraph, that other person;

"training advisory certificate" means a certificate given under subsection 43
(2), 44 (1) or (2) or 61 (2);

"training guarantee agreement" means an agreement under section 35;

"training guarantee charge" means charge imposed by the Training Guarantee A
1990;

"training guarantee shortfall" has the meaning given by section 14;

"training guarantee statement" means a training guarantee statement lodged
under Division 1 of Part 6;

"training institution" means:

   (a)  a higher education institution, a technical and further education
        institution or a school; or

   (b)  a person who conducts training for profit or reward; or

   (c)  a prescribed person;

"Tribunal" means the Administrative Appeals Tribunal;

"trustee" includes:

   (a)  a person appointed or constituted trustee by:

        (i)    act of parties; or

        (ii)   order or declaration of a court; or

        (iii)  operation of law; and

   (b)  an executor, administrator or other personal representative of a
        deceased person; and

   (c)  a guardian or committee; and

   (d)  a receiver or receiver and manager; and

   (e)  an official manager or liquidator of a company; and

   (f)  a person:

        (i)    having or taking upon himself or herself the administration or
               control of any real or personal property affected by any
               express or implied trust; or

        (ii)   acting in any fiduciary capacity; or

        (iii)  having the possession, control or management of any real or
               personal property of a person under any legal or other
               disability;

"year" means financial year.