(1) An owner, for land, is—
(a) if the land is a lot recorded in the freehold land register under the Land Title Act 1994—the registered owner of the lot under that Act; or
(b) if the land is subject to a lease or licence under the Land Act 1994—the lessee or licensee under that Act; or
(c) if the land is subject to an occupation permit or stock grazing permit under the Forestry Act 1959, section 35—the grantee for the permit; or
(d) if the land is subject to a stock grazing permit under the Nature Conservation Act 1992—the grantee for the permit; or
(e) if the land is scheme land under the Body Corporate and Community Management Act 1997—the body corporate for the community titles scheme; or
(f) if the land is a parcel of land the subject of a plan under the Building Units and Group Titles Act 1980—the body corporate for the plan; or
(g) if the land is let or may be let—a person who is entitled to, or would be entitled to, the rents and profits of the land whether as a beneficial owner, trustee, mortgagee in possession or otherwise.
(2) However, if the land is—
(a) used as a public park and the registered owner of the land is a local government, the local government is not an owner for the land; or
(b) a State plantation forest and a plantation licensee holds an interest under the Forestry Act 1959 over the land, the plantation licensee is not an owner for the land; or
(c) a State plantation forest and a plantation sublicensee holds an interest under the Forestry Act 1959 over the land, the plantation sublicensee is not an owner for the land.