Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 4 - AAT review of objection decisions and extension of time refusal decisions  

SECTION 14ZZL   IMPLEMENTATION OF TRIBUNAL DECISIONS  

14ZZL(1)   [Action by Commissioner]  

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.

14ZZL(2)   [When decision becomes final]  

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.