101Powers of court or tribunal on review

#### 101 Powers of court or tribunal on review 101 Powers of court or tribunal on review > > (1) The court or tribunal dealing with the application for review may do any one or more of the following— > > > > > (a) confirm or revoke the assessment or other decision to which the application relates, > > > > > (b) make an assessment or other decision in place of the assessment or other decision to which the application relates, > > > > > (c) make an order for payment to the Chief Commissioner of any amount of tax that is assessed as being payable but has not been paid, > > > > > (d) remit the matter to the Chief Commissioner for determination in accordance with its finding or decision, > > > > > (e) make any further order as to costs or otherwise as it thinks fit. > > > (2) Nothing in this section limits the application of the following provisions in respect of an application for review before the Civil and Administrative Tribunal— > > > > > (a) Division 3 of Part 3 of Chapter 3 of the [Administrative Decisions Review Act 1997](/view/html/inforce/current/act-1997-076), > > > > > (b) section 60 (Costs) of the [Civil and Administrative Tribunal Act 2013](/view/html/inforce/current/act-2013-002). > > **s 101:** Subst 2000 No 72, Sch 2 \[15\]. Am 2013 No 95, Sch 2.142 \[9\].