Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZL

Implementation of Tribunal decisions

  (1)   When the decision of the Tribunal on the review of a reviewable objection decision or an extension of time refusal decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision.

  (2)   For the purposes of subsection   (1), if no appeal is lodged against the Tribunal's decision within the period for lodging an appeal, the decision becomes final at the end of the period.


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