QLDIn ForceAct
Land Tax Act 2010
sec.14Life estates—persons entitled to reversion or remainder
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sec.14 Life estates—persons entitled to reversion or remainder
This section applies if a person is entitled to a life estate in possession in land. This person is the owner of the land under section 10 (1) (a) . A person entitled to the fee simple interest in reversion or remainder is taken not to be the owner of the land. (sec.14-ssec.1) This section applies if a person is entitled to a life estate in possession in land. This person is the owner of the land under section 10 (1) (a) . (sec.14-ssec.2) A person entitled to the fee simple interest in reversion or remainder is taken not to be the owner of the land.