Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 89

89. The Principal Act is amended by inserting after section 200A the following
section: Implementation of decisions

"200B. (1) When a decision of the Tribunal or of a court under this Part
becomes final, the Commissioner shall, not later than 60 days after the
decision becomes final, take such action, including amending the assessment
concerned, as may be necessary to give effect to that decision.

"(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.

"(3) In this section, 'decision', in relation to a court, includes the making
of an order under sub-section 199 (1).".