A quarrying sub-licence that grants the sole and exclusive right to conduct quarrying but reserves to the landowner significant control over access, sequential surrender of portions, and rights of entry does not confer exclusive possession and therefore does not create a leasehold interest. The occupier under such an arrangement is not an 'owner' for rating purposes under s 1.4 of the Local Government Act 1995 (WA). The term 'tenancy agreement' in the definition of 'owner' is broad enough to encompass a sub-lease. A statutory immunity from rates under s 32 of the Western Australian Land Authority Act 1992 (WA) renders land 'not rateable land' within s 6.26(2)(j) of the Local Government Act.
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