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Taxation Administration Act 1999
109Giving effect to ACAT decision
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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.