56GDefinitions—div 7.3

56G Definitions—div 7.3 (1) In this division: owner, of a parcel of land means— (a) the registered proprietor of an interest in the parcel, other than an interest in a lease granted by a person other than the Territory or the Commonwealth; or (b) if the registered proprietor has sold the interest to another person (the new owner) and the new owner is in possession of the parcel but not yet registered as the proprietor—the new owner; or

(c) a mortgagee in possession of the parcel; or (d) a person holding the parcel under a sublease from the Territory, if the Territory holds the parcel under a lease from the Commonwealth; or (e) for a parcel held under a declared land sublease—the sublessee; or (f) for a parcel of land that is property transferred under a dutiable transaction—the transferee in relation to the dutiable transaction. parcel, of land, includes— (a) a part of a parcel of land that is separately held by an occupier, tenant, lessee or owner; and (b) land held under a declared land sublease; and (c) in relation to a dutiable transaction—property transferred under the dutiable transaction. tax payable, in relation to a parcel of land, includes duty payable in relation to a dutiable transaction. declared land sublease—see the Planning Act 2023, section 365 (1). dutiable transaction—see the Duties Act 1999, section 7 (2). property transferred—see the Duties Act 1999, section 8 (2) (a). transferee, in relation to property transferred—see the Duties Act 1999, section 8 (2) (b).