Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 10

10 Meaning of owner

(1) The
"owner" of land includes the following—

(a) a person jointly or severally entitled to a freehold estate in the land who is in possession;

(b) a person jointly or severally entitled to receive rents and profits from the land;

(c) a person taken to be the owner of the land under this Act.

(2) The fact that a person is the owner of land under a provision of this Act does not prevent another person also being the owner of the land.

(3) This section is subject to sections 12 to 14 , 22 and 23 .