Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 40

40. (1) If an employer is liable to pay training guarantee charge for a year,
the employer must lodge a training guarantee statement for the year on or
before:

   (a)  30 September in the following year; or

   (b)  any later day allowed by the Commissioner.

(2) Subsection (1) does not apply to the employer if the employer has
previously lodged a training guarantee statement for the year under section
41.