29AImplementation of decisions

29A Implementation of decisions

(1) When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment, if any, concerned, as may be necessary to give effect to that decision. (2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final: (a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or (b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period. (3) In this section, decision, in relation to a court, includes the making of an order under subsection 26(1).