G Global 120E T2 Pty Ltd as trustee for the G Global 120E AUT v. Commissioner of State Revenue
G Global 180Q Pty Ltd as trustee for the G Global 180Q AUT v. Commissioner of State Revenue (2 matters)
Case No.
B48/2024; B49/2024; B50/2024
Case Information
Catchwords
Constitutional law – inconsistency – acquisition of property on just terms – taxation – international taxation agreements – where Agreement between Australia and the Federal Republic of Germany for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Avoidance (“German Agreement”) given legislative force under s 5(1) International Tax Agreements Act 1953 (Cth) (“ITAA”) – where first respondent imposed foreign land tax surcharge under s 32(1)(b)(ii) of Land Tax Act 2010 (Qld) (“LTA”) on basis that first respondent a foreign company or trustee of foreign trust – where first respondent contended this had effect of imposing more burdensome taxation on enterprise carried on by resident of Australia the capital of which partly owned by resident(s) of Germany than on other similar enterprises carried on by Australian resident contrary to art 24(4) of German Agreement - validity of Treasury Laws Amendment (Foreign Investment) Act 2024 (Cth) which inserted s 5(3) into ITAA which provides that operation of a provision of a bilateral tax agreement provided for in s 5(1) “is subject to anything inconsistent with the provision contained in a law of the Commonwealth, or of a State or Territory, that imposed a tax other than an Australian tax, unless expressly provided otherwise in that law” – where s 5(3) expressed to operate with retrospective effect – whether prior to commencement of the Treasury Laws Amendment (Foreign Investment) Act 2024, s 32(1)(b)(ii) of LTA invalid in application to appellants, by force of s 109 of the Constitution by reason of its inconsistency with s 5(1) of ITAA – if so, whether 5(3) of the International Tax Agreements Act 1953 (alternatively, cl 1 of Sch 1 to Treasury Laws Amendment(Foreign Investment) Act), in so far as it operates by reference to provision contained in a law of a State, supported by head of Commonwealth legislative power – if so whether s 5(3) of ITAA (alternatively, cl 1 of Sch 1 to Treasury Laws Amendment (Foreign Investment) Act 2024), when read with cl 2 of Sch 1 to Treasury Laws Amendment (Foreign Investment) Act 2024, effective to remove inconsistency between s 32(1)(b)(ii) of the LTA and s 5(1) of ITAA and any consequent invalidity – if so, whether s 5(3) of ITAA (alternatively, cl 1 of Sch 1 to Treasury Laws Amendment (Foreign Investment) Act 2024) when read with cl 2 of Sch 1 to Treasury Laws Amendment (Foreign Investment) Act 2024 invalid (in whole or in part) because it effected an acquisition of the property of appellants otherwise than on just terms within meaning of s 51(xxxi) of the Constitution
Documents*
11/09/2024 Cause Removed (B48/2024)
11/09/2024 Cause Removed (B49/2024)
11/09/2024 Cause Removed (B50/2024)
06/12/2024 Special Case Stated (joint)
19/12/2024 Order referring special case to the Full Court
26/02/2025 Joint written submissions (Appellants)
26/03/2025 Joint written submissions (Respondent)
02/04/2025 Joint written submissions (Attorney-General of the Commonwealth of Australia, intervening)
02/04/2025 Joint written submissions (Attorney-General for the State of New South Wales, intervening)
02/04/2025 Joint written submissions (Attorney-General for the State of South Australia, intervening)
02/04/2025 Joint written submissions (Attorney-General for the State of Western Australia, intervening)
02/04/2025 Joint written submissions (Attorney-General for the State of Victoria, intervening)
16/04/2025 Reply
*The due dates shown for documents on this page are indicative only.