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 No. 83/2009 s. 30, Act 2005; or amended by No. 26/2015 (b) a failure to notify the Commissioner s. 44. of an error or omission in accordance with section 104A of the Land Tax or; Act 2005; (c) a failure to give a notice to the Commissioner in accordance with section 104B 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 payment Act 2000; system inserted by No. 28/2011 s. 40(b). includes an unincorporated association and person a partnership; has the same meaning as in the police officer S. 3(1) def. of police officer Victoria Police Act 2013; inserted by No. 37/2014 s. 10(Sch. item 165.1). includes land, a vehicle, a vessel and an premises aircraft; means reassessment of tax liability reassessment under section 9;
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, amended by No. 26/2015 s. 44. notification default means— (a) a failure to lodge a notice under section 46K of the Land Tax Act 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; or; (c) a failure to give a notice to the Commissioner in accordance with section 104B 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; S. 3(1) def. of police officer inserted by No. 37/2014 s. 10(Sch. item 165.1). police officer has the same meaning as in the Victoria Police Act 2013; premises includes land, a vehicle, a vessel and an aircraft; reassessment means reassessment of tax liability under section 9;
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