Training Guarantee Determination

TGD 92/1

Training guarantee: explanation of the Training Guarantee Determination system

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FOI status:

1. The Training Guarantee Determination system has been introduced to complement the Training Guarantee Rulings (TGR) system which was explained in TGR 92/1. Determinations are intended to help clarify the training guarantee law by quickly publishing the Australian Taxation Office's interpretive and administrative policy.

2. Determinations will be published on a variety of matters, ranging from complex interpretive issues to questions regularly asked of our client service based teams.

3 This is the first determination in the series which will be titled the TGD series. The numbering system will be consistent with the system introduced for Taxation Rulings and Determinations.

4. The first two digits in the numbering system indicate the calendar year in which the Training Guarantee Determination issued. For example Determinations issued in 1992 will have the prefix TGD 92/. The remaining digits indicate the number of the particular determination issued for that particular year.

5. Training Guarantee Determinations will usually address only one particular training guarantee issue. They are not meant to give a comprehensive analysis of the overall impact of the general training guarantee provisions. They will not usually contain a fully detailed account of the ATO's rationale in arriving at its conclusions.

6. To ensure that the determinations are published quickly, only limited consultation is possible. Circulation drafts for comment is to be restricted to certain representative organisations. The period for comment is 10 working days.

Status of Training Guarantee Determinations

The Taxation Laws Amendment (Self Assessment) Act 1992 does not apply to the Training Guarantee (Administration) Act 1990 . Therefore the Training Guarantee Determinations do not have the force of law and are not binding. However the administrative policy of the ATO as described in TGR 92/1 equally applies to determinations.

Commissioner of Taxation
12/11/92

References

BO ALB/TG/TGR1

Related Rulings/Determinations:

TGR 92/1

Subject References:
- Training Guarantee Determination
- explanation of the Training Guarantee Determination system
- numbering of Training Guarantee Determinations
- status of Training Guarantee Determinations

Legislative References:
TGAA Pt 5