CTHRepealedAct
Debits Tax Administration Act 1982
30Pending review or appeal not to affect assessment etc.
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30 Pending review or appeal 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 tax may be recovered as if no review or appeal were pending. (2) In subsection (1), tax includes additional tax under section 17 or 36.