Land Tax Act 2000

In respect of land – owner means – the person in whom the estate in fee simple is vested; or a person, or a person of a class, prescribed by the regulations for the purposes of this definition.

For the purposes of subsection (1), the person in whom the estate in fee simple is vested is, unless the Commissioner on reasonable grounds determines otherwise, the person who appears, from a folio of the Register kept under section 33 of the Land Titles Act 1980, to be the owner of that estate.

If a person appears by a folio of the Register kept under section 33 of the Land Titles Act 1980 to be entitled, in respect of any land, to an estate of freehold for his or her life, that person is taken to be the owner of the land instead of the person entitled to the estate in fee simple in remainder.