102Giving effect to decision on review

#### 102 Giving effect to decision on review 102 Giving effect to decision on review > > (1) Within 60 days after the decision on the review becomes final, the Chief Commissioner must take any action that is necessary to give effect to that decision. That action may include amending any relevant assessment. > > > (2) If no appeal against the decision on the review is made within 30 days after the day on which the decision is made, the decision on the review is taken, for the purposes of this section, to have become final at the end of the 30-day period. > > **s 102:** Subst 2000 No 72, Sch 2 \[15\].