78Adjustments of duty or tax after appeal

#### 78 Adjustments of duty or tax after appeal (3) If a prescribed decision is varied or set aside on an objection or to give effect to a decision of the Tribunal or of a court, the Commissioner shall cause notice in writing of that fact to be given to the person who requested review of the prescribed decision. (4) If, by reason of: (b) the variation, or the setting aside, of a prescribed decision on an objection or to give effect to a decision of the Tribunal or of a court; a person’s liability to duty or tax is reduced, the amount by which the duty or tax is so reduced shall be taken, for the purposes of section 81, never to have been payable. (5) Unless the contrary intention appears, a reference in this section to duty or tax includes a reference to an additional amount payable under section 70 or 81.