4Meaning of relevant business employer

4 Meaning of relevant business employer

For the purposes of this order, an employer is a relevant business employer if –

(a) in the case of an employer who is not a member of a group, the taxable wages paid or payable by the employer comprise 50 per cent or more of the total wages paid or payable by the employer in respect of the 2019-2020 financial year; and

(b) in the case of an employer who is a member of a group, the taxable wages paid or payable by the group comprise 50 per cent or more of the total wages paid or payable by the group in respect of the 2019-2020 financial year.