AIRPORT ASSETS (RESTRUCTURING AND DISPOSAL) ACT 2008 - SECT 99 99 Owner of land for rating or land tax purposes

Queensland Consolidated Acts

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 City of Brisbane Act 2010 or the Local Government Act 2009 about levying or payment of rates; and

(b) the Land Tax Act 2010 or the repealed Land Tax Act 1915.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.