LAND TAX ACT 2005 - SECT 13 Person in possession of land deemed owner despite disposition of it
LAND TAX ACT 2005 - SECT 13
Person in possession of land deemed owner despite disposition of it(1) A person who disposes of land but retains possession of the land is deemed to be the owner of the land (but not to the exclusion of any other person) while the person retains possession.
(2) In this section—
"dispose" includes dispose by way of transfer, settlement, declaration of trust or any other method.