High Court unanimously confirms past, future validity of Queensland and Victorian land tax surcharges

The Court found a foreign or absentee surcharge land tax is constitutionally valid and can be imposed, as outlined by Rouein Momen and Brooke Gosbell.

The High Court of Australia, on 15 October 2025, handed down its judgement in the ongoing dispute on the constitutional validity of foreign surcharge land taxes and the impact of this decision is expected to extend to stamp duty surcharges and the other jurisdictions. The Court heard the G Global and Stott cases simultaneously due to their similarities[1]. Facts Proceedings involved two companies that owned land in Queensland, G Global 120E T2 Pty Ltd and G Global 180Q Pty Ltd ('GG Entitie...

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Authors: Rouein Momen

Published Date: 20 October 2025