QLDIn ForceAct
Land Tax Act 2010
sec.18DWho is a foreign person
Start here
Get a plain-English read of sec.18D
Turn the raw legal text into a practical explanation grounded in Land Tax Act 2010.
sec.18D Who is a foreign person
Each of the following is a foreign person — an individual who is not an Australian citizen or permanent resident; a foreign company; the trustee of a foreign trust. s 18D ins 2019 No. 20 s 14
- (a) an individual who is not an Australian citizen or permanent resident;
- (b) a foreign company;
- (c) the trustee of a foreign trust.