Monthly Archives: March 2017

Will you be caught within the expanding cover of the Retail Leases Act?

The recent decision by the Supreme Court of Victoria in CB Cold Storage Pty Ltd v IMCC Group (Australia) Pty Ltd [2017] VSC 23 endorses a wider interpretation of what is considered a ‘retail premise’ for the purposes of the Retail Leases Act 2003 (Vic) (RLA). As a result of this decision, it is clear that the ‘ultimate consumer’ test could be satisfied by either commercial or private consumers and that most service businesses will be found to be involved in the ‘retail provision of services’ and subject to the RLA. As a consequence, leases which have previously been considered to fall outside the scope of the tenant friendly RLA provisions may, in fact, be regulated by its provisions, without landlords or tenants realising.

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Will you be caught within the expanding cover of the Retail Leases Act?

The recent decision by the Supreme Court of Victoria in CB Cold Storage Pty Ltd v IMCC Group (Australia) Pty Ltd [2017] VSC 23 endorses a wider interpretation of what is considered a ‘retail premise’ for the purposes of the Retail Leases Act 2003 (Vic) (RLA). As a result of this decision, it is clear that the ‘ultimate consumer’ test could be satisfied by either commercial or private consumers and that most service businesses will be found to be involved in the ‘retail provision of services’ and subject to the RLA. As a consequence, leases which have previously been considered to fall outside the scope of the tenant friendly RLA provisions may, in fact, be regulated by its provisions, without landlords or tenants realising.

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Hall & Wilcox a finalist in two categories at the 2017 Australasian Law Award

Hall & Wilcox is delighted to be named a finalist in two categories at the 2017 Australasian Law Awards.

These are:

  • Law Firm of the Year (101-500 lawyers)
  • Law Firm Leader of the Year (>200 employees) – Tony Macvean
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ILN Today Post

States and online retailers continue to battle over sales tax laws

SOUTH DAKOTA

Less than a year ago, we wrote about a taxing provision that South Dakota lawmakers passed in an effort to quell revenue losses attributable to out-of-state internet sellers who do not have enough of a connection, or nexus, with the state to be subject to sales tax collection and remittance obligations. That law, SB 106, effective May 1, 2016, set a threshold of $100,000 of in-state sales, or 200 separate transactions, above which an out-of-state retailer would be required to collect and remit sales taxes.
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ILN Today Post

Pennsylvania: Department of Revenue retracts controversial letter ruling

Earlier this month, we explained the Pennsylvania Department of Revenue’s (Department) February 9, 2017, Letter Ruling SUT-17-001, which clarified the Department’s interpretation of Act 84 of 2016 (the Act). Among other things, the Act broadened the definition of “tangible personal property” to expand the list of items subject to the state’s 6 percent sales and use tax. The Letter Ruling made it clear that the tax would apply to canned computer software and related maintenance and support services, along with books, applications, games, music and audio.

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ILN Today Post

Michigan: Detroit codifies jock tax that includes travel and practice time

“Detroit finds a way to collect more income tax from pro athletes playing here,” reads the headline from Detroit Headline Sports addressing the city’s new formula for collecting additional income taxes from professional athletes and others. Much is being made of the Motor City’s March 1, 2017, codification of the ordinance that increases the amount of income subject to the city’s income tax. The new formula, which takes the number of days that a player is in the city for game-related activities – “city days” – divided into a roster of “duty days,” now accounts for practice and travel days, not just the days on which games are played.
The article points out that while such jock taxes are widely used to generate extra revenue, some players will see a hefty increase, especially when the Detroit Pistons basketball team relocates to the new Little Caesars Arena, downtown. For example, Andre Drummond, the highest-paid Detroit Piston, who is projected to earn $23.8 million next season, would pay about $158,500 in Detroit city income taxes annually. Baseball player Miguel Cabrera, currently the first baseman for the Detroit Tigers, would pay an estimated city income tax of $152,899 each year.
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ILN Today Post

Florida: Governor vows to never stop fighting for Florida’s families

Last week, on the first day back to work for lawmakers, Gov. Rick Scott gave his state of the state address in which he promised debates over bills and policies, and a new perspective, gained from the state’s heartbreaks. Despite the tragic Pulse nightclub shooting in Orlando, the governor asserted that “the future of our state is even greater than our past accomplishments…” He “resolved to build a society where any child, no matter where they are from, has the opportunity to live their dreams.”
Recognizing the heroism and sacrifice that he witnessed in Orlando, the governor underscored his commitment to public safety, and spotlighted his $6 million recommendation for counterterrorism efforts this year. Gov. Scott next highlighted the state’s booming economy, touting the fact that lawmakers have cut taxes 55 times, “saving families $6.5 billion.” Pledging to do more, he will be “fighting to cut taxes by $618 million to cut costs for small businesses, students, veterans, teachers and families.”
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RSS increases its presence with the aviation and aerospace industry

March 20, 2017 — With the recent arrival of Nicolas Drolet, lawyer and airline pilot with extensive flying experience and knowledge of the industry, RSS is more than ever an ideal advisor to Quebec’s aviation sector. Airlines, engine and parts suppliers, shippers, drone operators, insurers, financial institutions and others will find at RSS a team of experienced and dynamic legal advisors.

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ILN Today Post

Important Amendment to Thailand’s Anti-Corruption Act

Amendment 3 of Thailand’s Anti-Corruption Act, the Organic Act on Counter Corruption B.E. 2542 (1999) (the Act), came into effect on July 10, 2015. The amendment was influenced by the U.K. Anti-Bribery Act and by the U.S. Foreign Corrupt Practices Act (FCPA) and its enforcement agencies. Under the Act, Thailand now complies with international standards for anti-corruption. The amended Act covers offenses and punishments relating to bribery amongst state officials in Thailand, foreign countries, and officials from international organizations. The National Anti-Corruption Commission can now investigate and file suits in Thailand and in foreign courts against Thai and foreign state officials, individuals in the private sector, and international organizations. A major objective of the amended Act is to compel Thai companies to draft and implement anti- corruption policies that will help prevent corrupt practices before they can happen.

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New law: where does the new client fit in?

Amid the potential for new technologies to transform legal delivery, the most exciting change we are currently seeing is clients who expect more.

So much of the talk around innovation in legal services misses the one vital element of the whole equation. Technology is and will continue to play a huge role, but something bigger is happening: focus on the client.

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