(1) This regulation is made for subitem 20(6) of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012 (the amending Act ).
(2) This Division applies in relation to a medium to large employer on 1 July 2014 in relation to conduct that occurs on or after 1 July 2014.
(3) This Division applies in relation to a small employer on 1 July 2015 in relation to conduct that occurs on or after 1 July 2015.
(4) In this regulation:
"medium to large employer" has the meaning given by subitem 20(4) of Part 4 of Schedule 1 to the amending Act.
"small employer" has the meaning given by subitem 20(4) of Part 4 of Schedule 1 to the amending Act.