Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 13

Person in possession of land deemed owner despite disposition of it

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.