A casual employee is not counted unless, at that time, they are a regular casual employee of the employer. See Practice note, Regular and systematic casual employment.

Associated entities are taken to be one entity.

In relation to the dismissal of an employee, the number of employees includes the employee who is being dismissed or whose employment is being terminated and any employees who are also being dismissed or whose employment is also being terminated. See Practice note: overview, Overview of the federal unfair dismissal regime: Small Business Fair Dismissal Code.