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
144 After subitem 20(1) of Schedule 1
Insert:
(1A) Subject to subitems (2), (3) and (3A), the amendments made by this Schedule apply in relation to an entity that is an employer in relation to conduct that occurs on or after 1 July 2015.