The Court approved discontinuance of a representative proceeding challenging Queensland foreign person surcharges (AFAD and land tax surcharge) after the High Court's decision in G Global [2025] HCA 39 substantially reduced the scope of maintainable claims and the litigation funder withdrew. The Court adopted the test that discontinuance should not be 'unfair or unreasonable or adverse to the interests of group members' (rather than the stricter 'fair and reasonable' test), holding this was appropriate where the practical effect was to return group members to their pre-commencement position. The Court did not resolve the conflicting authority on whether discontinuance constitutes a 'determination' under s 33ZE(2) for limitation period purposes, instead making an express order under ss 33V(1) and 33ZF that limitation periods recommence 30 days after the date for filing the notice of discontinuance.
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