Document ID: chunk:federal_register_of_legislation:C2004A04186:body:0:p5
Version: federal_register_of_legislation:C2004A04186
Segment Type: other
Provision Reference: 
Character Range: 10517–13287

of which the offence is taken to have been committed.";

    (b) by omitting subsection (4) and substituting the following subsections:

     "(4) For the purposes of this section, a business group consists of any collection of 2 or more corporations each of which is related to each of the others.

     "(5) For the purposes of this section, the question whether corporations are related to each other is to be determined in the same manner as the question whether corporations within the meaning of the Companies Act 1981 are related to each other would be determined under that Act.

     "(6) An election purporting to be made by a corporation under this section in relation to a year is of no effect if:

         (a)     another party to the election is, under regulations made for the purposes of section 18a, an eligible outstanding trainer in relation to that year or in relation to a 3-year period that includes that year; or

       (b)     all of the following conditions are satisfied:

             (i) the corporation has made an election in relation to that year, or in relation to a 3-year period that includes that year, under regulations made for the purposes of section 18a;

             (ii) as a result of that election, the corporation and at least one other corporation are taken to be a single employer in relation to that year, or in relation to a 3-year period that includes that year, for the purposes of those regulations;

             (iii) that single employer is, under those regulations, an eligible outstanding trainer in relation to that year or in relation to a 3-year period that includes that year.

     "(7) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.

     "(8) This section does not apply in relation to section 18a or regulations made for the purposes of section 18a.".

Charge not payable unless employer has training guarantee shortfall etc.

7. Section 13 of the Principal Act is amended by adding at the end of subsection (2) the following paragraph:

  "(d) section 18a (Exemption for outstanding trainers).".

8. After section 18 of the Principal Act the following section is inserted:

Exemption for outstanding trainers

"18a. (1) Training guarantee charge is not payable by an employer for a year if, under the regulations, the employer is taken to be an eligible outstanding trainer for that year or for a 3-year period that includes that year.

"(2) Regulations made for the purposes of subsection (1) may provide for the following:

    (a)     empowering the Minister or a person specified in the regulations to make decisions about eligible outstanding trainer status;

    (b)     empowering the