103Recovery of tax pending review

#### 103 Recovery of tax pending review 103 Recovery of tax pending review > > (1) The fact that an application for a review is pending does not in the meantime affect the assessment or other decision to which the application for review relates and tax may be recovered as if no review were pending. > > > (2) Nothing in this section affects any power of a court or tribunal to which an application for review under this Part is made (or can be made) to grant a stay under any other law of any such assessment or decision. > > **s 103:** Subst 2000 No 72, Sch 2 \[15\].