Taxation Administration Act 1997
93Giving effect to decision on review or appeal
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93 Giving effect to decision on review or appeal
(1) [Section 93 Subsection (1) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] Within 60 days after the decision on review or appeal becomes final, the Commissioner must take any action that is necessary to give effect to the decision.
(2) [Section 93 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] If an appeal to a court from a decision of the Supreme Court on an appeal, or a decision of the Magistrates Court (Administrative Appeals Division) on a review, is not instituted within 30 days after the day on which the decision is made, the decision is taken to be final at the end of that period.