Land Tax Act 2010
sec.10Meaning of owner
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sec.10 Meaning of owner
The owner of land includes the following— a person jointly or severally entitled to a freehold estate in the land who is in possession; a person jointly or severally entitled to receive rents and profits from the land; a person taken to be the owner of the land under this Act. The fact that a person is the owner of land under a provision of this Act does not prevent another person also being the owner of the land. This section is subject to sections 12 to 14 , 22 and 23 . (sec.10-ssec.1) The owner of land includes the following— a person jointly or severally entitled to a freehold estate in the land who is in possession; a person jointly or severally entitled to receive rents and profits from the land; a person taken to be the owner of the land under this Act. (sec.10-ssec.2) The fact that a person is the owner of land under a provision of this Act does not prevent another person also being the owner of the land. (sec.10-ssec.3) This section is subject to sections 12 to 14 , 22 and 23 .
- (a) a person jointly or severally entitled to a freehold estate in the land who is in possession;
- (b) a person jointly or severally entitled to receive rents and profits from the land;
- (c) a person taken to be the owner of the land under this Act.