Australia: Foreign/absentee surcharge land taxes constitutionally valid (High Court decision)
Upholding foreign/absentee surcharge land taxes in Queensland and Victoria
The High Court on October 15, 2025, held that the foreign/absentee surcharge land taxes imposed in Queensland and Victoria are constitutionally valid.
KPMG observation
While the court’s decision was limited to the surcharge stamp duties imposed in Queensland and Victoria, the court’s conclusion likely applies to other surcharge stamp duties, and in all Australian jurisdictions beyond Queensland and Victoria.
For more information, contact a KPMG tax professional in Australia:
Rouein Momen | momen@kpmg.com.au