A small business is a business that employs fewer than 15 employees.
The number of employees is determined by a headcount of all full-time and part-time employees. Casual employees employed on a regular and systematic basis are also included in the count.
Associated entities of the business are taken to be one entity.
To avoid doubt, in determining whether a business is a small business 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:
- the employee who is being dismissed or whose employment is being terminated, and
- any other employee of the employer who is also being dismissed or whose employment is also being terminated.