s. 3 means an investigation under investigation Division 2 of Part 9; has the meaning given non-reviewable decision by section 5; means— S. 3(1) def. of notification default notification default (a) a failure to lodge a notice under inserted by section 46K of the Land Tax Act No. 83/2009 s. 30. 2005; or (b) a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; has the same S. 3(1) def. of on-line duty payment system on-line duty meaning as in section 3(1) of the Duties Act payment 2000; system inserted by No. 28/2011 s. 40(b). includes an unincorporated association and person a partnership; includes land, a vehicle, a vessel and an premises aircraft; means reassessment of tax liability reassessment under section 9; means the S. 3(1) def. of recognised jurisdiction recognised Commonwealth, another State or a Territory; jurisdiction inserted by No. 83/2009 s. 24(1). means a law administered by a S. 3(1) def. of recognised law recognised corresponding Commissioner that is— law inserted by (a) a law relating to the imposition of a tax, No. 83/2009 s. 24(1). duty or levy; or
investigation means an investigation under Division 2 of Part 9; non-reviewable decision has the meaning given by section 5; S. 3(1) def. of notification default inserted by No. 83/2009 s. 30. notification default means— (a) a failure to lodge a notice under section 46K of the Land Tax Act 2005; or s. 3 (b) a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; S. 3(1) def. of on-line duty payment system inserted by No. 28/2011 s. 40(b). on-line duty payment system has the same meaning as in section 3(1) of the Duties Act 2000; person includes an unincorporated association and a partnership; premises includes land, a vehicle, a vessel and an aircraft; reassessment means reassessment of tax liability under section 9; S. 3(1) def. of recognised jurisdiction inserted by No. 83/2009 s. 24(1). recognised jurisdiction means the Commonwealth, another State or a Territory; S. 3(1) def. of recognised law inserted by No. 83/2009 s. 24(1). recognised law means a law administered by a corresponding Commissioner that is— (a) a law relating to the imposition of a tax, duty or levy; or
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