Scott Lang on Muck Rack

Scott Lang

As seen in: Disney Publishing, CBR, Bleeding Cool, Gamers Grade, Fintech Finance News, Australian Nursing & Midwifery Journal (ANMJ)

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Scott Lang’s Biography

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Articles

Federal law revives state land tax surcharges on foreign owners

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By Craig Milner, Scott Lang
| allens.com.au
High Court upholds retroactive tax legislation 15 min read The High Court has held that the Queensland and Victorian land tax absentee owner surcharges imposed on foreign persons owning land were formerly invalid to the extent they were inconsistent with non-discrimination articles contained in double tax agreements with Germany and New Zealand to which Federal Parliament gave the force of law.
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High Court clarifies tax treatment of IP embedded royalties in PepsiCo case

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By Toby Knight, Scott Lang
| allens.com.au
Multinational contracts must reflect arm’s-length pricing to avoid tax risk 20 min read In the first case of its kind, the High Court has rejected an attempt by the Australian Taxation Office (ATO) to impose royalty withholding tax and diverted profits tax on a so-called royalty for the use of intellectual property alleged to be 'embedded' in payments for goods made between independent parties.
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State Taxes Convention: land tax grouping rules

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By Craig Milner, Scott Lang
| allens.com.au
Same aggregation principle, significantly different outcomes Craig Milner and Scott Lang have published a paper on the different land tax grouping rules in each Australian state. Such rules apply to aggregate the landholdings of companies, trusts or both companies and trusts for the purposes of assessing land tax. The paper was presented by Craig and Scott at the Tax Institute's annual State Taxes Convention held in Hobart in July 2025.
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