(1)  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)  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.