November 16, 2025 • 24 mins
In this episode of the Herbert Smith Freehills Kramer Tax Bites podcast, Isaac Morgan, Mark Peters and Toby Eggleston discuss the recent Australian High Court decision in G Global against the Commissioner of State Revenue.
The conversation delves into the background, statutory setup, and arguments presented in the case, exploring the implications for foreign investors and potential future legal challenges. The episode also examines retrospective tax amendments and their broader impacts on taxation law.
00:10 Introduction
01:06 Background Facts and Statutory Setup
04:19 High Court's Consideration of the Arguments
08:56 Implications of the Decision
19:48 Options for Foreign Investors
22:07 Closing Thoughts and Conclusion
Link to HSF Kramer tax note: https://www.hsfkramer.com/notes/taxaustralia/2025-posts/decision-alert-high-court-confirms-validity-of-foreign-surcharges
Mark as Played
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