Training Guarantee Determination

TGD 93/7

Training guarantee: can an employer accept a training provider's advertising claim that its training program is 'Training Guarantee accredited' or 'Training Guarantee approved'?

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FOI status:

1. No. The responsibility for assessing whether a training program is eligible rests with the employer. There is no provision in the training guarantee legislation for a training provider to obtain formal accreditation for a particular course. An eligible training program must satisfy the tests of being structured, aiming at imparting employment related skills and having no significant object other than training. A training provider will most often not be in a position to know whether the skills to be acquired will necessarily be employment related for the participants.

2. Providers or promoters can design their training programs to meet the requirement of a 'structured' training program, (as defined at section 27 of the legislation), and supply adequate evidence of this to employers before the program begins. It follows that they can then advertise that:

'This program has been designed to meet the requirements for a 'structured training program' as provided under the Training Guarantee(Administration) Act 1990. Supporting documentation is ..... available to employers/enclosed/set out etc....'

Example:

Lew Sugarbread has developed a training program aimed at middle managers of medium to large organisations. His brochure points out that the course has been structured in accordance with Training Guarantee requirements.

Judy Hammersmith, training manager for Coopers Mining & Metals, selects Lew's program from a number tendered as the most suitable for her organisation's middle manager development program. Purchase is conditional on Lew providing details of the structured training program. Lew duly supplies a document setting out the skills to be acquired, the means of imparting the skills, and the expected outcomes of the training together with the name and qualifications of the person who designed the program. Using this information Judy decides that the training package is an eligible training program for her purposes.

Commissioner of Taxation
17/6/93

References

ATO references:
NO ALB/TG/TGR 4

Related Rulings/Determinations:

TGD 938

Subject References:
training guarantee accredited or approved;
trainer;
seminar provider

Legislative References:
TGAA 25,
27