* * * * * S. 113 repealed by No. 52/1998 s. 311(Sch. 1 item 89.3). 114 Giving effect to decision on review or appeal (1) Subject to section 115, within 60 days after the S. 114(1) amended by decision on review or appeal becomes final, the No. 10/2001 Commissioner must take any action that is s. 10(3). necessary to give effect to it. (2) If no appeal to a court from— (a) a decision of the Tribunal on a review; 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 115 Refund of amount S. 115 substituted by (1) If— No. 10/2001 s. 11. (a) a taxpayer's objection to an assessment is allowed in whole or in part; or (b) a taxpayer's review or appeal in respect of an assessment is upheld— the Commissioner must refund any amount paid under the assessment that is in excess of a requirement for payment under the relevant taxation law.
S. 113 repealed by No. 52/1998 s. 311(Sch. 1 item 89.3). * * * * * 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; 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. 115 Refund of amount (1) If— (a) a taxpayer's objection to an assessment is allowed in whole or in part; or (b) a taxpayer's review or appeal in respect of an assessment is upheld— the Commissioner must refund any amount paid under the assessment that is in excess of a requirement for payment under the relevant taxation law.
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