TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART IV - AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982  

SECTION 25   CONSIDERATION OF APPLICATIONS FOR EXTENSION OF TIME FOR LODGING OBJECTION  

25    
Section 30 of the Principal Act is repealed and the following sections are substituted:

``29A(1)   Implementation of decisions  

When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment, if any, concerned, as may be necessary to give effect to that decision.

``29A(2)    
Where a decision may, by special leave of the High Court, be taken on appeal to that Court, then, in determining, for the purposes of sub-section (1), when that decision becomes final -

(a) if that decision is a decision of a Supreme Court of a State or Territory and neither an appeal is made to the Federal Court of Australia within the period for lodging such an appeal nor an application made for special leave to appeal to the High Court within the period of 30 days after the making of the decision-the decision will become final upon the expiration of the later of those periods to expire; or

(b) if that decision is a decision of the Federal Court of Australia and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision-the decision will become final upon the expiration of that period.

``29A(3)    
In this section, 'decision', in relation to a court, includes the making of an order under sub-section 26 (1).''.

``30(1)   Pending review or appeal not to affect assessment, & c.  

The fact that a review or appeal is pending in relation to a prescribed decision or an assessment does not in the meantime interfere with, or affect, the decision or assessment and tax may be recovered as if no review or appeal were pending.

``30(2)    
In sub-section (1), `tax' includes additional tax under section 17 or 36.''.