Australia's high court has unanimously upheld the validity of surcharge land tax imposed on foreign landowners by the State and Territory Revenue Offices. The decision (G Global 120E T2 Pty Ltd v Commissioner of State Revenue, 2025 HCA 39) upholds the status quo that any surcharge land tax imposed on or after 1 January 2018 on foreign entities is consistent with Australia's obligations under international tax treaties, despite these treaties' non-discrimination clauses.