11BJurisdiction in which employer is based

11B Jurisdiction in which employer is based (1) For this Act, the jurisdiction in which an employer is based is— (a) if the employer has an ABN—the jurisdiction in which the employer’s registered business address is located; or (b) in any other case—the jurisdiction in which the employer’s principal place of business is located. (2) If wages are paid or payable in connection with a business carried on by an employer under a trust, the employer’s registered business address is— (a) if the trust has an ABN—the registered business address of the trust; or (b) if the trust does not have an ABN—the registered business address of the trustee of the trust. (3) If an employer has registered business addresses in different jurisdictions at the same time, the jurisdiction in which the employer is based at that time is the jurisdiction in which the employer’s principal place of business is located. (4) The jurisdiction in which an employer is based must be decided by taking into account the state of affairs in the month in which the relevant wages are paid or payable. (5) If more than 1 jurisdiction would qualify as the jurisdiction in which an employer is based in a month, the jurisdiction in which the employer is based must be decided by taking into account the state of affairs on the last day of that month. (6) For this Act, an employer is taken to be an employer who is not based in an Australian jurisdiction if the employer has neither a registered business address nor a principal place of business.