sec.289POwner of land for rating purposes

### sec.289P Owner of land for rating purposes This section applies for the purposes of the Local Government Act 1993 and the Local Government Act 2009 about levying or payment of rates. If a lessee or sublessee of strategic port land is a subsidiary of the Port of Brisbane Corporation— the lessee or sublessee is taken to be the owner of the land; and the Port of Brisbane Corporation is taken not to be the owner of the land. If Brisbane core port land is occupied under a lease or sublease from the Port of Brisbane Corporation or a port entity other than a port authority— the occupier is taken to be the owner of the land; and the Port of Brisbane Corporation and each port entity that is not an occupier of the land are taken not to be the owner of the land. An entity must notify the commissioner in writing if the entity becomes a lessee or sublessee mentioned in subsection (2) , or becomes a port lessee mentioned in subsection (3) , within 28 days after becoming the lessee, sublessee or port lessee. A liability of the Port of Brisbane Corporation for rates in respect of strategic port land that has accrued but not been paid when a lease or sublease of the land is granted by the Port of Brisbane Corporation to a subsidiary of it is a liability of the subsidiary and not a liability of the Port of Brisbane Corporation. A liability for rates in respect of Brisbane core port land that has accrued but not been paid when a lease or sublease of the land from the port lessor to a port lessee is terminated or expires is a liability of the entity that would have been liable under subsection (5) if the lease or sublease had not terminated or expired. The following land is exempted from rates— strategic port land that is occupied by a member of POBC Group; Brisbane core port land that is used for a road (other than a road maintained by a local government), vacant land, buffer zone or grass verge, or that is below the high-water mark; existing rail corridor land or new rail corridor land. In this section— commissioner has the meaning given under the Taxation Administration Act 2001 . s 289P ins 2010 No. 19 s 122 (sec.289P-ssec.1) This section applies for the purposes of the Local Government Act 1993 and the Local Government Act 2009 about levying or payment of rates. (sec.289P-ssec.2) If a lessee or sublessee of strategic port land is a subsidiary of the Port of Brisbane Corporation— the lessee or sublessee is taken to be the owner of the land; and the Port of Brisbane Corporation is taken not to be the owner of the land. (sec.289P-ssec.3) If Brisbane core port land is occupied under a lease or sublease from the Port of Brisbane Corporation or a port entity other than a port authority— the occupier is taken to be the owner of the land; and the Port of Brisbane Corporation and each port entity that is not an occupier of the land are taken not to be the owner of the land. (sec.289P-ssec.4) An entity must notify the commissioner in writing if the entity becomes a lessee or sublessee mentioned in subsection (2) , or becomes a port lessee mentioned in subsection (3) , within 28 days after becoming the lessee, sublessee or port lessee. (sec.289P-ssec.5) A liability of the Port of Brisbane Corporation for rates in respect of strategic port land that has accrued but not been paid when a lease or sublease of the land is granted by the Port of Brisbane Corporation to a subsidiary of it is a liability of the subsidiary and not a liability of the Port of Brisbane Corporation. (sec.289P-ssec.6) A liability for rates in respect of Brisbane core port land that has accrued but not been paid when a lease or sublease of the land from the port lessor to a port lessee is terminated or expires is a liability of the entity that would have been liable under subsection (5) if the lease or sublease had not terminated or expired. (sec.289P-ssec.7) The following land is exempted from rates— strategic port land that is occupied by a member of POBC Group; Brisbane core port land that is used for a road (other than a road maintained by a local government), vacant land, buffer zone or grass verge, or that is below the high-water mark; existing rail corridor land or new rail corridor land. (sec.289P-ssec.8) In this section— commissioner has the meaning given under the Taxation Administration Act 2001 . - (a) the lessee or sublessee is taken to be the owner of the land; and - (b) the Port of Brisbane Corporation is taken not to be the owner of the land. - (a) the occupier is taken to be the owner of the land; and - (b) the Port of Brisbane Corporation and each port entity that is not an occupier of the land are taken not to be the owner of the land. - (a) strategic port land that is occupied by a member of POBC Group; - (b) Brisbane core port land that is used for a road (other than a road maintained by a local government), vacant land, buffer zone or grass verge, or that is below the high-water mark; - (c) existing rail corridor land or new rail corridor land.