5Meaning of small and medium business payroll tax employer

5 Meaning of small and medium business payroll tax employer

For the purposes of this order, an employer is a small and medium business payroll tax employer if –

(a) the employer is a relevant business employer; and

(b) the business of the employer has been affected by the disease known as COVID-19 during the 2019-2020 financial year; and

(c) in the case of an employer who is not a member of a group, the total wages paid or payable in respect of the 2019-2020 financial year by the employer are $5 000 000 or less; and

(d) in the case of an employer who is a member of a group, the total wages paid or payable in respect of the 2019-2020 financial year by the group are $5 000 000 or less.