Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 114

Giving effect to decision on review or appeal

S. 114(1) amended by No. 10/2001 s. 10(3).

    (1)     Subject to section 115, 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 it.

    (2)     If no appeal to a court from—

        (a)     a decision of the Tribunal on a review [6] ; or

        (b)     a decision of the Supreme Court on an appeal—

is instituted within 30 days after the day on which the decision is made, the decision is to be taken, for the purposes of this section, to have become final at the end of that period.

Division 3—Refund of amounts and payment of interest following successful objection,
review or appeal

S. 115
substituted by No. 10/2001 s. 11.



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