"Agent" includes every person who in the State, for or on behalf of any person
out of the State (in this definition termed "the principal") has the control
or disposal of any land belonging to the principal, or the control, receipt,
or disposal of any rents, issues, or proceeds derived from any such land.
"Joint owners" means persons who own land jointly or in common, whether as
partners or otherwise, and includes persons who have a life or greater
interest in shares of the income from the land and persons who by virtue of
this Act are deemed to be joint owners.
"Mortgage" includes any charge whatever upon land, or interest therein,
howsoever created, for the securing of money.
"Mortgagee" includes every person entitled at law or in equity to a mortgage
or any part thereof.
"Owned" and similar expressions have a meaning corresponding with that of
owner.
"Owner" includes--
(a) in relation to land, every person who jointly or
severally, whether at law or in equity--
(i) is entitled to the land for any
estate of freehold in possession, or
(ii) is entitled to receive, or is in
receipt of, or if the land were let to a tenant would be entitled to receive,
the rents and profits thereof, whether as beneficial owner, trustee, mortgagee
in possession, or otherwise,
(c) in relation to any leasehold estate in land,
whether legal or equitable (other than under any lease to which section 21C or
21D applies), a person, or a person who is a member of a class or description
of persons, prescribed for the purposes of this paragraph, and
(d) a person
who, by virtue of this Act, is deemed to be the owner.
"principal place of residence" of a person means the one place of residence
that is, among the one or more places of residence of the person within and
outside Australia, the principal place of residence of the person.
(a) forms part of a building comprising
two or more flats, and
(b) is used and occupied as a
principal place of residence, and for no other purpose, by a person who is a
joint owner (otherwise than as a trustee) of the parcel of land on which the
building is erected and who has entered into an arrangement with the other
joint owners of that land under which the person has the exclusive right to
occupy that flat (whether jointly with one or more of the co-owners or not).
"special trust" has the meaning given by section 3A.
"Tax year" or
"Land tax year" means a period of 12 months starting on 1 January for which
land tax is leviable and payable.
"Taxpayer" means any person chargeable with land tax.
"Trustee" , in addition to every person appointed or constituted trustee by
act of parties by order or declaration of a court or by operation of law,
includes--
(a) an executor or administrator, guardian, committee, receiver, or
liquidator, and
(b) every person having or taking upon himself or herself the
administration or control of land affected by any express or implied trust, or
acting in any fiduciary capacity, or having the possession, control or
management of the land of a person under any legal or other disability.
"unit trust" means a trust in respect of which the beneficiaries of the trust
are owners of units in the trust and each unit holder, or each unit holder of
a particular class--
(a) is entitled, as a beneficiary of the trust, to
participate in any income or capital distributions (or both) of the trust, and
(b) the amount or proportion of any income or capital distribution to which
the unit holder is entitled is based on the number or class of units owned by
the person (or both).
(3) For the purposes of the definition of
"flat" in subsection (1), a building, or part of a building, used and occupied
for residential purposes does not cease to be considered to be used and
occupied as a separate dwelling merely because the building, or part of the
building, is used for the purpose of another residential occupancy, if that
residential occupancy may be disregarded for the purposes of the principal
place of residence exemption under Schedule 1A.
(4) Notes included in this
Act do not form part of this Act.
