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(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, he or she has been employed by the employer on a regular and systematic basis. (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.