Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 14

14 Life estates—persons entitled to reversion or remainder

(1) This section applies if a person is entitled to a life estate in possession in land.

Note—

This person is the owner of the land under section 10 (1) (a) .

(2) A person entitled to the fee simple interest in reversion or remainder is taken not to be the owner of the land.