Federal Register of Legislation
Training Guarantee (Administration) Amendment Act 1992
No. 79 of 1992
An Act to amend the Training Guarantee (Administration) Act 1990, and for related purposes
[Assented to 26 June 1992]
The Parliament of Australia enacts:
Short title etc.
1.(1) This Act may be cited as the Training Guarantee (Administration) Amendment Act 1992.
(2) In this Act, "Principal Act" means the Training Guarantee (Administration) Act 19901.
Commencement
2. This Act commences on the day on which it receives the Royal Assent.
Interpretation
3. Section 4 of the Principal Act is amended:
(a) by omitting "and" from paragraph (d) of the definition of "person";
(b) by omitting paragraph (e) from the definition of "person".
4. After section 11B of the Principal Act the following section is inserted:
Treatment of trustees
"11C.(1) If a person is a trustee under one or more trusts, then, for the purposes of the application of this Act to the trustee, the trustee is to be taken to be a separate person in relation to each trust.
"(2) 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.".
Meaning of eligible training expenditure
5. Section 25 of the Principal Act is amended by inserting after subsection (1) the following subsection:
"(1A) For the purposes of subsection (1), expenditure is incurred only if the goods or services to which the expenditure relates are provided within the period that:
(a) begins on the day on which an agreement relating to the provision of the goods or services is made; and
(b) ends:
(i) 13 months after the beginning of the period; or
(ii) on such later day as the Commissioner allows in writing.".
Examples of eligible training expenditure
6. Section 26 of the Principal Act is amended by inserting after subsection (2) the following subsection:
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