Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 46

46. If:

   (a)  an employer lodges a training guarantee statement for a year; and

   (b)  a training guarantee statement has not previously been lodged, and an
        assessment has not previously been made, for the year in relation to
        the employer; then:

   (c)  the Commissioner is taken to have made an assessment of the employer's
        training guarantee shortfall for the year and of the
        training guarantee charge payable on the shortfall; and

   (d)  the assessment is taken to have been made on 30 September in the
        following year or the day on which the statement was lodged, whichever
        is the later; and

   (e)  the amounts of training guarantee shortfall and
        training guarantee charge specified in the statement are taken to be
        the respective amounts assessed in relation to the employer for the
        year; and

   (f)  the statement has effect as if it were a notice of assessment signed
        by the Commissioner and given to the employer on the day on which the
        assessment is taken to have been made.