Queensland Consolidated Acts

LAND TAX ACT 1915 - SECT 3B

(1) The owner of land includes every person--

(a) other than a mortgagee in possession, who is, jointly or severally, entitled to--

(i) the land for an estate of freehold in possession; or

(ii) receive, or has received, the rents and profits from the land; or

(b) who is taken to be the owner under this Act.

(2) The person who is receiving the rents and profits of the land is taken to be the owner of the land while that receipt continues even though that person may have made some disposition of the land.

(3) If an agreement has been made for the sale of land, whether or not the agreement has been completed by conveyance--

(a) the seller is taken to be the owner of the land until possession of the land is delivered to the buyer; and

(b) the buyer is taken to be the owner of the land as soon as the buyer obtains possession of the land.

(4) However, the fact that a person is taken to be the owner of land under subsection (2) or (3) does not exclude someone else from being the owner.