(1) The ratepayer for an allotment of Crown land that is rateable land is:
(a) if there is a lease of the allotment – the lessee; or
(b) if there is not a lease of the allotment – one of the following persons, as applicable:
(i) the lawful occupier of the allotment;
(ii) a person mentioned in section 24(6) ;
(iii) a person to whom has been transferred, by a person mentioned in section 24(6), the person's rights under that section.
(2) The lessee of an allotment that is owned by a local government council is the ratepayer for the allotment.
(3) A person who carries out an industrial or commercial undertaking by or on behalf of the Territory on an allotment is the ratepayer for the allotment.
(4) If an allotment of land would not otherwise be rateable land but is rateable land because of another Act in circumstances mentioned in that Act, the ratepayer for the allotment is:
(a) if the other Act provides that a person is liable to pay the rate, that person; or
(b) otherwise, the lessee of the allotment.
(5) The following applies in relation to an allotment mentioned in section 24(5)(i):
(a) if the allotment is an allotment of a class mentioned in section 24(5)(i)(i) – the ratepayer is the person prescribed by regulation;
(b) if the allotment is of an allotment of a class mentioned in section 24(5)(i)(ii) – the ratepayer is the lessee or licensee;
(c) if the allotment is an allotment of a class mentioned in section 24(5)(i)(iii) – the ratepayer is the person using the allotment for the commercial purpose.
(6) If an allotment is subject to a mining tenement, the holder of the tenement is the ratepayer for the allotment.