ILN Today Post

California: San Francisco explores the need for a robot tax

This spring, we mentioned that there is a movement afoot to bring the idea of an “automation tax,” also known as a “robot tax,” to the fore. Bill Gates is one proponent of taxing the robots that replace humans, on the grounds that it “would help society to smooth the harsher aspects of a broad transition to automation; humans could then focus on tasks that demand human creativity and empathy, such as caring for the elderly and children.”

At least one lawmaker also likes the idea of a robot tax. San Francisco Board of Supervisors member Jane Kim called for a hearing on the topic at a March 14, 2017 meeting, to examine “an ongoing tax on every machine that replaces a human.”

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Supreme Court Okays Extradition of Alleged Honour Killers to India

India v. Badesha, 2017 SCC 44

On June 9, 2000, the body of Jaswinder Kaur Sidhu was discovered in a village in the Indian State of Punjab.  It is the theory of the Indian government that she was the victim of an honour killing arranged by her uncle, Surgit Singh Badesha (“Badesha”) and her mother, Malkit Kaur Sidhu (“Sidhu”).  Both Badesha and Sidhu are Canadian citizens and live in Canada.  India sought the extradition of Badesha and Sidhu for the offence of conspiracy to commit murder.  The Minister of Justice (“Minister”) ordered their surrenders after receiving assurances from India regarding their treatment if incarcerated, including health, safety and consular access, and after determining in accordance with the relevant provisions of the Extradition Act, that their surrenders would not be unjust or oppressive.  A majority of the British Columbia Court of Appeal concluded that the Minister’s orders were unreasonable and set them aside.
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Hall & Wilcox advises Generation Healthcare REIT on $320m Epping medical centre development

Leading independent business law firm Hall & Wilcox has advised Generation Healthcare REIT on a $320m medical centre development at Epping in Melbourne’s north. Generation have partnered with large private hospital operator, Healthe Care Australia for the development.

The development will occur in two stages with the refurbishment of the Epping Medical Centre and building a new $250m 360 bed private hospital.

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To heave, or not to heave – a dirty business

On 25 December 2011, a storm resulted in an inundation of hail and rain which led to pooling under the concrete slab of Ms Guastalegname’s home. As a result of the pooling, there was a heave of the clay soil causing it to expand and raise the concrete slab, subsequently lifting the walls and roof frame of the building, leading to cracking and other damage to the home.

Ms Guastalegname claimed indemnity under her ‘Home Building Insurance’ policy with AAMI for the cost of repairing the damage to her home. AAMI admitted that the storm was an insured event and had caused the inundation which resulted in the heave and the damage of the home. However, indemnity was denied on the grounds that a general exclusion clause in respect of loss or damage “arising from or involving soil movement or settlement” applied. Therefore, the sole issue for the Court to determine was whether the term ‘heave’ fell within the ordinary meaning of ‘soil movement’, and thus, whether the general exclusion clause had application.

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Western Australia finally joins the work health and safety bandwagon

Western Australia was the last colony to join the Federation. It is also the only Australian state or territory where secession is still regularly discussed. Does that explain why WA has taken longer than any other jurisdiction to decide on its approach to the harmonised work health and safety (WHS) laws that have been adopted across the nation (other than in Victoria)? Probably not.

The Commonwealth, Queensland, NSW, ACT and NT adopted the harmonised WHS regime on 1 January 2012. South Australia and Tasmania followed suit a year later. Victoria opted out in mid-2012, but WA has been busily prevaricating these past five years.

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ILN Today Post

Indian Bankruptcy Law: Appeals and Challenges to Arbital Award Cannot Stall Bankruptcy Proceedings

Judgment: M/s Annapurna Infrastructure Private Limited and Another (“Appellants”) vs. M/s. SORIL Infra Resources Limited (“Respondent”).

Forum: The National Company Law Appellate Tribunal (“NCLAT”).

Act/Law: The Insolvency and Bankruptcy Code, 2016 (“IB Code”) and the Arbitration and Conciliation Act (“A&C Act”).

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Can a four year restraint compute?

The Supreme Court of Victoria has restrained an IT specialist from being employed by a competitor for a period of four years.1

In June 2016, Mr Palmer sold his 40% stake in the first plaintiff, Southern Cross Computing Pty Ltd, to the second plaintiff, Ingenio Group Pty Ltd.

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Talking Tax – Issue 94

Cases

Commercial activities prove too substantial to satisfy charitable purpose exemption in the Payroll Tax Act 2009 (SA) (Payroll Act 2009)

In South Australian Employers’ Chamber of Commerce & Industry Incorporated v Commissioner of State Taxation [2017] SASC 127, the South Australian Supreme Court dismissed an appeal by the Taxpayer, agreeing with the Commissioner of State Taxation (Commissioner) that the Taxpayer was not exempt from payroll tax under section 48 of the Payroll Act 2009 (charitable purpose exemption).

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BizTips – Are your contractors actually employees?

How you hire or engage your workers can expose your business to tax and employment risks. The nature of those risks will change over time as your business evolves and the courts move the goalposts as to who or what is an ‘employee’.

Typically, the choice between whether the arrangement is one of employment or contracting. Employment provides and requires employee entitlements to be paid. In contrast contracting offers the worker the chance to be engaged on a contractual basis, usually in an attempt to split their income and/or reduce their tax burden. Engaging on a contracting basis also reduces the financial and compliance burden for the business that engages the contractor.

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Top Employer in Law

We are delighted to be rated sixth out of the top ten 2017 legal graduate employers in Ireland by Grad Ireland.

Robert Bourke, our Graduate Recruitment Partner, commented,

“We are delighted to again receive this recognition from Grad Ireland, which in turn compiles its ratings from their student surveys. We thank everyone who took the time to respond to Grad Ireland’s survey.

Our team at HOMS Solicitors are passionate about quality training, mentoring and support for our trainee solicitors and we are continuing to work hard to ensure the HOMS Solicitors experience is one of the best in Ireland. We are committed to increasing our mentoring and training standards through our talent development scheme developing our partners and solicitors in their own professional development and their leadership skills. We are also passionate about health and well-being for our employees and we have a thriving sports scene at HOMS Solicitors.”

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