Document ID: chunk:federal_register_of_legislation:C2014A00110:clause:5_145
Version: federal_register_of_legislation:C2014A00110
Segment Type: clause
Provision Reference: sch 5 cl 145
Character Range: 92730–93243

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.

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009