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