109Giving effect to ACAT decision

109 Giving effect to ACAT decision (1) Within 60 days after the day an ACAT decision becomes final, the commissioner must take any action, including amending any relevant assessment, that is necessary to give effect to the decision. (2) For this section, an ACAT decision becomes final when a period of 30 days has passed after the day a relevant decision is made, and no appeal against the relevant decision has been begun within the 30-day period. relevant decision means— (a) the decision of the ACAT; or (b) a decision by a court hearing an appeal from— (i) the decision of the ACAT; or (ii) a decision of a lower court in relation to the decision of the ACAT.