In Australia at present, federal industrial relations legislation contains some special provisions designed to make its obligations less onerous for small business employers. If an employer qualifies as a small business employer within the definition in the Fair Work Act, it can dismiss employees more easily, and is absolved of some responsibilities it might otherwise have, including redundancy payments. In order to be considered a “small business employer” the employer must employ fewer than 15 permanent and/or regular casual employees. The extent to which Australian corporations which are part of larger global groups should be considered stand-alone entities for employee head count purposes will be the subject of an upcoming test case by the Australian Fair Work Commission. The employer in this case has argued that, since the Australian industrial relations legislation does not extend to regulate corporations in countries other than Australia, the employees of these corporations should not be included for headcount purposes in determining obligations under the Fair Work Act. The outcome of this case will have significant implications for corporate groups which have only a small presence in Australia, but larger numbers of employees elsewhere in the world.