Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 4 Improving efficiency and data quality in the superannuation system
Part 1 Superannuation Industry (Supervision) Act 1993
Division 2 Monitoring
Superannuation Industry (Supervision) Act 1993
9 Subsection 10(1)
contributing employer means an employer having obligations under Part 3B (about the superannuation data and payment regulations and standards).