Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 10

Who is the owner of land?

10. Who is the owner of land?

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;

   (b)  a person entitled to land under a lease from the Crown;

   (c)  a person entitled to land under a licence from the Crown 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.