Document ID: chunk:federal_register_of_legislation:C2025C00150:section:23
Version: federal_register_of_legislation:C2025C00150
Segment Type: section
Provision Reference: s 23
Character Range: 174476–175639

23  Meaning of small business employer
 (1) A national system employer is a small business employer at a particular time if the employer employs fewer than 15 employees at that time.
 (2) For the purpose of calculating the number of employees employed by the employer at a particular time:
 (a) subject to paragraph (b), all employees employed by the employer at that time are to be counted; and
 (b) a casual employee is not to be counted unless, at that time, the employee is a regular casual employee of the employer.
 (3) For the purpose of calculating the number of employees employed by the employer at a particular time, associated entities are taken to be one entity.
 (4) To avoid doubt, in determining whether a national system employer is a small business employer at a particular time in relation to the dismissal of an employee, or termination of an employee's employment, the employees that are to be counted include (subject to paragraph (2)(b)):
 (a) the employee who is being dismissed or whose employment is being terminated; and
 (b) any other employee of the employer who is also being dismissed or whose employment is also being terminated.