J. Clements

The Domestic Implementation of Australia’s Tax Treaties: Whatever Happened to the Rule of Law?

In a landmark judgment, the High Court of Australia has upheld the constitutional validity of Victoria and Queensland’s foreign land tax surcharges in G Global 120E T2 Pty Ltd v Commissioner of State Revenue (Qld) [2025] HCA 39. The decision clarifies the Commonwealth’s power to give domestic effect to Australia’s tax...