Document ID: chunk:federal_register_of_legislation:C2014C00706:clause:1_20
Version: federal_register_of_legislation:C2014C00706
Segment Type: clause
Provision Reference: sch 1 cl 20
Character Range: 46734–48696

20  Application of amendments
(1) The amendments made by this Schedule apply in relation to:
 (a) a trustee of an eligible superannuation entity; or
 (b) an RSA provider;
in relation to conduct that occurs on or after 1 July 2013.
(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.
(2) The amendments made by this Schedule apply in relation to an entity that is a medium to large employer on 1 July 2014 in relation to conduct that occurs on or after 1 July 2014.
(3) The amendments made by this Schedule apply in relation to an entity that is a small employer on 1 July 2014 in relation to conduct that occurs on or after:
 (a) if paragraph (b) does not apply—1 July 2015; or
 (b) if the regulations prescribe a day after 1 July 2015 for the purposes of this paragraph—that day.
(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.
(4) In this item:
medium to large employer, at a particular time, means an employer that employs 20 or more employees at that time.
small employer, at a particular time, means an employer that employs fewer than 20 employees at that time.
(5) For the purpose of calculating the number of employees employed by an employer at a particular time, count all employees employed by the employer at that time.
(6) The Governor‑General may make regulations prescribing matters:
 (a) required or permitted by this Schedule to be prescribed; or
 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Schedule.