In a ruling in July 2014, the Taipei District Court found that the former general manager of the Australian firm Lend Lease (Taiwan) Pty. Ltd.’s Taiwan branch had the authority to     execute legal documents on behalf of the company, and the general manager’s   salary and other work conditions were distinct from the other workers, therefore the court found that the relationship between the general manager and the company was one of agency, and was not governed by the Labor Standards Act.  Based on the foregoing, the Taipei District Court denied the general manager’s request for severance payments.