(1) A defined entity must make reasonable and material progress in relation to the workplace gender equality indicators.
(2) For the purposes of subsection (1), the following factors must be taken into account in determining whether a defined entity has made reasonable and material progress—
(a) the size of the defined entity, including the defined entity's number of employees;
(b) the nature and circumstances of the defined entity, including any barriers to making progress;
(c) requirements that apply to the defined entity under any other Act, including an Act of the Commonwealth;
(d) the defined entity's resources;
(e) the defined entity's operational priorities and competing operational obligations;
(f) the practicability and cost to the defined entity of making progress;
(g) genuine attempts made by the defined entity to make progress.
Division 3—Gender equality targets and quotas