Queensland Numbered Acts

NATURAL RESOURCES LEGISLATION AMENDMENT ACT 2004 No. 33 - SECT 41

Section 7--

insert--

'(4) Despite subsections (1) to (3), owner of land means--

(a) in relation to a valuation of the land for rating purposes--the person who is responsible for payment of the rates; or

(b) in relation to a valuation of the land for rental purposes--the person who is responsible for payment of the rental; or

(c) in relation to a valuation of the land for land tax purposes--the person who is responsible for payment of the land tax.'.