(1) When the decision of the Administrative Appeals Tribunal on the review of an objection decision or an extension of time refusal decision becomes final, the Commissioner must, within 60 days, take such action as is necessary to give effect to the Tribunal's 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 Tribunal's decision becomes final at the end of the period.