47Operation and implementation of a determination that is subject to appeal

#### 47 Operation and implementation of a determination that is subject to appeal (1) Subject to this section, the institution of an appeal to the Federal Court from a determination of the Tribunal does not affect the operation of the determination or prevent the taking of action to implement the determination. (2) If: (a) an appeal is brought to the Federal Court from a determination of the Tribunal; and (b) the Tribunal’s determination was made as a result of a complaint under section 14; the Court or a Judge of the Court may make such order or orders staying or otherwise affecting the operation or implementation of either or both of the following: (c) the determination of the Tribunal or a part of that determination; (d) the whole or part of the trustee’s decision that is complained of or of a decision of an insurer or other decision‑maker who is a party to the complaint; as the Court thinks appropriate to secure the effectiveness of the hearing and determination of the appeal. (2A) If: (a) an appeal is brought to the Federal Court from a determination of the Tribunal; and (b) the Tribunal’s determination was made as a result of a complaint under section 14A, 15A, 15E or 15H; the Court or a Judge of the Court may make such order or orders staying or otherwise affecting the operation or implementation of the determination as the Court or Judge thinks appropriate to secure the effectiveness of the hearing and determination of the appeal. (2B) If: (a) an appeal is brought to the Federal Court from a determination of the Tribunal; and (b) the Tribunal’s determination was made as a result of a complaint under section 15B, 15F or 15J; the Court or a Judge of the Court may make such order or orders staying or otherwise affecting the operation or implementation of either or both of the following: (c) the determination of the Tribunal or a part of that determination; (d) the whole or part of the insurer’s or RSA provider’s decision that is complained of; as the Court thinks appropriate to secure the effectiveness of the hearing and determination of the appeal. (2C) If: (a) an appeal is brought to the Federal Court from a determination of the Tribunal; and (b) the Tribunal’s determination was made as a result of a complaint under section 15CA; the Court or a Judge of the Court may make such order or orders preventing the Commissioner of Taxation from taking any action on the basis of an amount: (c) set out in the statement referred to in that section as affected by the Tribunal’s determination; or (d) set out in the statement referred to in that section under the decision that is complained of; as the Court thinks appropriate to secure the effectiveness of the hearing and determination of the appeal. (3) If an order is in force under subsection (2), (2A), (2B) or (2C) (including an order that has previously been varied on one or more occasions under this subsection), the Court or a Judge of the Court may make an order varying or revoking the first‑mentioned order. (4) An order in force under subsection (2), (2A), (2B) or (2C) (including an order that has previously been varied on one or more occasions under subsection (3)): (a) is subject to such conditions as are specified in the order; and (b) has effect until: (i) if a period for the operation of the order is specified in the order—the end of that period or, if a decision is given on the appeal before the end of that period, the giving of the decision; or (ii) if no period is so specified—the giving of a decision on the appeal.