Owner

A person who is taken to be the owner of the land under the Land Tax Act 2010. This includes a person who is:

• entitled to possession of a freehold estate in the land, solely or with others
• or
• entitled to receive rents and profits from the land, solely or with others.

Generally, this is the person recorded as the owner, in the Titles Registry, as at 30 June each year.

For a full definition, see Schedule 4 of the Land Tax Act.