Queensland Numbered Acts

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AIRPORT ASSETS (RESTRUCTURING AND DISPOSAL) ACT 2008 No. 46 - SECT 99

99 Owner of land for rating or land tax purposes

(1) This section applies in relation to airport land if there is an airport lessee for the land.

(2) This section applies for the purposes of--

(a) a provision of the Local Government Act 1993 about levying or payment of rates; and
(b) the Land Tax Act 1915.

(3) The airport lessee is taken to be the owner of the land.

(4) The airport lessor for the land is taken not to be the owner of the land.


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