VICIn ForceAct
Land Tax Act 2005
13Person in possession of land deemed owner despite disposition of it
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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.
***dispose*** includes dispose by way of transfer, settlement, declaration of trust or any other method.