Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 5  

Part 5   Other amendments of amending Acts

Superannuation Legislation Amendment (Stronger Super) Act 2012

145   After subitem 20(3) of Schedule 1

Insert:

(3A) The amendments made by this Schedule apply in relation to an entity in relation to conduct that occurs on or after a day (the test day ) in the period beginning on 2 July 2014 and ending on 30 June 2015 if:

(a) neither subitem (2) nor (3) applies to the entity; and

(b) the entity starts to be an employer on the test day; and

(c) at a time on the test day, the entity is a medium to large employer.