40GImplementation of decisions

#### 40G Implementation of decisions (1) When a decision of the Tribunal 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 concerned as may be necessary to give effect to that decision. (2) In determining, for the purposes of subsection (1), when a decision of the Tribunal becomes final, if an appeal has been made to the Full Court of the Federal Court of Australia in relation to that decision but no application for special leave to appeal to the High Court in relation to that decision is made within 30 days after the determination of the first‑mentioned appeal, the decision of the Federal Court of Australia shall be taken to have become final on the expiration of that period.