Small business employer

A small business employer is an employer with fewer than 15 employees at a particular time. If an employer has 15 or more employees at a particular time, they are no longer a small business employer. When counting the number of employees, employees of associated entities of the employer are included. Casual employees are not included unless engaged on a regular and systematic basis. Source reference: Fair Work Act 2009 s.23

Questions:

If becoming a small business employer, and employee number decreases, then will it be transferred back to small business employer?