Queensland Consolidated Acts(1) An owner of land is--
(a) a registered proprietor of freehold land; or
(b) a purchaser of land to be held as freehold land that is being purchased from the State under an Act; or
(ba) a purchaser of land under a housing Act contract; or
(bb) a person who has a share in land that the person bought under a housing Act contract; or
(c) a lessee of land held from the State, and a manager, overseer or superintendent of the lessee who lives on the land; or
(d) a holder of--
(i) a mining claim or lease; or
(ii) land mentioned in the Mineral Resources Act 1989, schedule, definition owner; or
(e) a lessee under any of the following Acts--
(f) a lessee of land held from a government entity or local government; or
(g) the holder of--
(i) an occupation permit under an Act, a stock grazing permit under an Act or a permit prescribed by regulation; or
(ii) a permit to occupy under the Land Act 1994; or
(iii) a permission to occupy from the chief executive of the department responsible for the administration of the Forestry Act 1959; or
(h) a licensee under the Land Act 1994; or
(i) for land on which there is a structure subject to a time share scheme--the person notified to the local government concerned as the person responsible for the administration of the scheme as between participants in the scheme; or
(j) another person who--
(i) is entitled to receive the rent for the land; or
(ii) would be entitled to receive the rent for the land if it were leased at a rack-rent.
(2) However, an owner does not include the State or a government entity except so far as it is liable under an Act to pay a rate.