Commonwealth Consolidated Regulations

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RETIREMENT SAVINGS ACCOUNTS REGULATIONS 1997 - REG 5.05

Application

  (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.



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