77Pending appeal or reference not to affect assessment etc.

#### 77 Pending appeal or reference not to affect assessment etc. (1) The fact that a review or appeal is pending in relation to a prescribed decision or an assessment does not in the meantime interfere with, or affect, the decision or assessment and duty or tax may be recovered as if no review or appeal were pending. (2) In subsection (1), duty or tax includes an additional amount payable under section 70 or 81.