(1) Each of the following entities is an employer :
(a) an entity that employs an employee;
(b) a provider of labour hire services that supplies an entity mentioned in paragraph (a) with an individual to perform designated work;
(c) an entity prescribed by regulation to be an employer.
(2) Despite subsection (1), an employer does not include:
(a) the Commonwealth; or
(b) the Territory; or
(c) a local government council; or
(d) an entity prescribed by regulation not to be an employer.