Document ID: chunk:federal_register_of_legislation:C2004A04733:body:0:p9
Version: federal_register_of_legislation:C2004A04733
Segment Type: other
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Character Range: 20482–23308

year, or that shortfall as reduced by section 15A, as the case requires; and

        (ii) whether the employer has a training guarantee excess in the first year after the shortfall year and, if so:

          (A) the amount of that excess; and

          (B) the shortfall as reduced by subsection 15D(2) or (3); and

        (iii) whether the employer has a training guarantee excess in the second year after the shortfall year and, if so:

          (A) the amount of that excess; and

          (B) the shortfall as reduced by subsection 15D(5) or (6); and

        (iv) the training guarantee charge payable on the shortfall or on the shortfall as reduced or further reduced, as the case requires; and

  (e) contain such other information as is required to complete the form.".

Liquidators etc.

18. Section 78 of the Principal Act is amended by inserting after paragraph (1)(b) the following word and paragraph:

     "or (c) is appointed on a particular day, under section 436A, 436B or 436C of the Corporations Law, as administrator of an employer that is a company;".

Failure to provide statements or information

  19. Section 84 of the Principal Act is amended:

    (a) by omitting subparagraph (2)(a)(iv) and substituting the following subparagraphs:

     "(iv) the employer's training guarantee shortfall in the year, disregarding sections 15A to 15D;

     (iva) if the employer has a training guarantee excess in the second year before the first-mentioned year—that excess, or that excess as reduced because of subsection 15A(1) or by section 15D, or both, as the case requires;

     (ivb) if the employer has a training guarantee excess in the year before the first-mentioned year—that excess, or that excess as reduced by section 15D, as the case requires;

     (v) if the employer has a training guarantee excess in the first year after the first-mentioned year—that excess, or that excess as reduced by subsection 15D(5) or (6), as the case requires;

     (vi) if the employer has a training guarantee excess in the second year after the first-mentioned year—that excess;";

     (b) by omitting from paragraphs (2)(a) and (b) "or 41" and substituting ", 41 or 42A";

  (c) by inserting after subsection (2) the following subsection:

     "(2A) An election under section 15B to postpone a training guarantee shortfall in a year is to be disregarded in working out, for the purposes of this section, the amount of training guarantee charge payable by the employer for the year.".

Application of amendments

20.(1) The amendments made by this Act (except sections 12 and 18) apply in relation to a year beginning on or after 1 July 1993.

(2) Section 26A of the Principal Act as amended by this Act applies in relation to capital expenditure incurred by an employer, whether before, at or after the