Kuala Lampur, Feb. 4 -- G Global 120E T2 Pty Ltd and G Global 180Q Pty Ltd (GG Entities) owned land in Queensland, a state in Australia but both companies were owned and controlled by a company incorporated in Germany.

Francis Stott, on the other hand, owned land in Victoria, another state in Australia. He is a New Zealand citizen.

GG Entities received land tax assessments that included surcharges imposed because they were foreign for the purposes of the relevant land tax regimes.

They appealed against assessments of land tax made under the Queensland Land Tax Act 2010 (LTA) for the 2020-2021 and 2021-2022 financial years, on the basis that the imposition of the additional land tax on them was contrary to the non-discrimination provisi...