Retirement Savings Accounts Regulations 1997

PART 5 - CONTRIBUTION STANDARDS

Division 5.2 - Data and payment matters relating to RSAs

REGULATION 5.05 APPLICATION

5.05(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 ).

5.05(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.

5.05(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.

5.05(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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