Katy Gallagher (ACT, Australian Labor Party, Minister for the Public Service) Share this | Hansard source

The government will be opposing this. The amendment would remove the requirement that training must be delivered by a registered provider to be eligible for the bonus deduction, and small business could claim a 20 per cent bonus deduction for expenditure on training delivered by a non-registered provider up to a maximum bonus deduction. The bonus deduction for expenditure on training delivered by registered training providers would remain uncapped. The Skills and Training Boost introduces the bonus 20 per cent tax deduction to support small business with annual turnover of less than $50 million to train and upskill employees using registered training providers. The registration requirement is an important safeguard that supports the quality and integrity of the training provider. It ensures that training that is eligible for the Skills and Training Boost is delivered by providers that are regulated and meet rigorous government standards. This approach is consistent with that proposed by the former government.