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TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 47
Default assessments
47. If:
(a) an employer has not lodged a training guarantee statement for a year;
and
(b) the Commissioner is of the opinion that the employer is liable to pay
training guarantee charge for the year; the Commissioner may, whether
during or after the end of the year, make an assessment of the
employer's training guarantee shortfall for the year and of the
training guarantee charge payable on the shortfall.
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