(1) Within 60 days after a decision by the Tribunal becomes final, the Commissioner shall take any action, including amending any relevant assessment, that is necessary to give effect to the decision.
(2) For the purposes of this section, a decision by the Tribunal becomes final when a period of 30 days has passed after a relevant decision and no appeal against the relevant decision has been instituted within that period.
(3) In this section—
(a) the decision of the Tribunal; or
(b) a decision by a court hearing an appeal from—
(i) the decision of the Tribunal; or
(ii) a decision of a lower court in relation to the decision of the Tribunal.