Australian Capital Territory Numbered Acts

LAND TAX ACT 2004 (NO. 4 OF 2004) - SECT 7

In this part:

"rent" means valuable consideration for which a tenant is liable under a tenancy agreement in relation to the tenancy or a period of the tenancy.

"tenancy agreement"—

        (a)     means an agreement under which a person grants to someone else for value a right of occupation of a parcel of land for use as a residence—

              (i)     whether the right of occupation is exclusive or not; and

              (ii)     whether the agreement is express or implied; and

              (iii)     whether the agreement is in writing, is oral, or is partly in writing and partly oral; but

        (b)     does not include an agreement giving a right of occupation only as a boarder or lodger.

"tenant" means a person with a right of occupation under a tenancy agreement.

"trustee" does not include—

        (a)     in relation to a dead person—an executor of the will, or an administrator of the estate, of the dead person; or

        (b)     a guardian or manager of the property of a person with a legal disability.