Commonwealth Numbered Regulations - Explanatory Statements

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TRAINING GUARANTEE (ADMINISTRATION) REGULATIONS (AMENDMENT) 1994 NO. 176

STATUTORY RULES 1994 No. 176

Issued by the authority of the Minister for Schools, Vocational Education and Training

Training Guarantee (Administration) Act 1990

Training Guarantee (Administration) Regulations (Amendment)

Legislative Authority

1.       The Training Guarantee (Administration) Act 1990 (the Act) and the Training Guarantee Act 1990 together provide the legislative authority for the Training Guarantee Scheme (the Scheme), under which, as from 1 July 1990, employers with an annual national payroll of $200,000 or more (increased to $226,000 from 1 July 1993) are required to spend a minimum amount on eligible training activities. This amount is the equivalent of 1 per cent of payroll in each of the first two years of the Scheme, rising to 1.5 per cent from 1 July 1992. The annual national payroll threshold is indexed annually in line with full-time adult average weekly earnings.

2.       The Commissioner of Taxation has the general administration of the Act.

3.       Section 102 of the Act provides that the Governor-General may make regulations for the purposes of the Act.

Regulations

4.       The definition of 'salary or wages' under Section 4 of the Act allows for specific payments to be 'prescribed payments'. This allows for particular payments to be deemed by regulations to not be included in the calculation of salaries or wages for annual national payroll purposes.

5.       Area A of the Australia-Indonesia Zone of Cooperation falls under joint Australian/Indonesian control, requiring agreement between Australia and Indonesia over the introduction of any new taxes in Area A.

6.       The Indonesian Government did not agree to the application of the Training Guarantee in Area A

7.       The regulations allow for payments to be prescribed payments if they are paid for work carried out in Area A of the Zone of Cooperation.

Commencement

8.       The regulations are taken to have commenced on 1 July 1990.

9.       The regulations will not affect the rights of any person (other than the Commonwealth) in a manner prejudicial to that person, nor will they impose any liability on such a person. They are, therefore, not in contravention of subsection 48(2) of the Acts Interpretation Act 1901.