LAND TAX ACT 2005 - SECT 10 Who is the owner of land?
LAND TAX ACT 2005 - SECT 10
Who is the owner of land?(1) The following persons are owners of land for the purposes of this Act—
(a) a person entitled to land for a freehold estate in possession;
S. 10(b) amended by No. 83/2009 s. 6(1).
(b) a person entitled to land under a lease of Crown land;
S. 10(c) amended by No. 83/2009 s. 6(2).
(c) a person entitled to land under a licence of Crown land if the person has a right, absolute or conditional, of acquiring the fee simple;
(d) a person who is a licensee of vested land under Part 3A of the Victorian Plantations Corporation Act 1993 ;
(e) a person deemed by this Act to be the owner of land.
S. 10(2) inserted by No. 83/2009 s. 6(3).
(2) Subsection (1)(b) does not apply to a person entitled to land under a sub-lease of Crown land.