commencing of business "(1A) For the purposes of this section the expressions "commencing of operation" and "commencing of business" each means the date on which the undertaking or establishment is registered under any written law, or the date on which the first employee is employed in furtherance of the operation, commerce, trade or business of such undertaking or establishment, whichever is earlier.". ACT A497 - EMPLOYMENT (AMENDMENT) ACT 1980 30. Amendment of section 63A.