Draft Training Guarantee Determination

TGD 94/D3

Training guarantee: do salary or wages paid to casual staff have to be included in annual national payroll?

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FOI status:

1. Yes. All salary or wages must be included in annual national payroll irrespective of whether the employee is full-time, part-time or casual. This is the case even if casual workers are only employed for a few days a year.

2. Section 4 of the Training Guarantee (Administration) Act 1990 defines 'annual national payroll' as being 'the aggregate of the salary or wages paid by the employer during the year'.

Commissioner of Taxation
27/1/94

References

BO ALB/TG/TGR9

Subject References:
annual national payroll;
casual staff;
salary or wages

Legislative References:
TGAA 4