Document ID: chunk:federal_register_of_legislation:C2025C00139:section:14:p64
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 14 (pt 64/66)
Character Range: 193925–196620

the Commissioner must, within 60 days, take such action as is necessary to give effect to the ART's decision.
 (2) For the purposes of subsection (1), if:
 (a) no appeal is lodged against the ART's decision within the period for lodging an appeal; and
 (b) no application to refer a decision of the ART to the guidance and appeals panel is made within the period for making the application;
the decision becomes final at the end of the period.
 (3) For the purposes of paragraph (2)(b), the period for making an application to refer a decision of the Tribunal to the guidance and appeals panel includes any extension of that period under section 125 of the ART Act.

165‑50  Pending review not to affect implementation of administrative decisions
  The fact that a review is pending in relation to an administrative decision does not in the meantime interfere with, or affect, the administrative decision and any tax, additional tax or other amount may be recovered as if no review were pending.

165‑55  Reviews may be combined
 (1) This section applies if:
 (a) an entity may apply to the ART for review of:
 (i) an objection decision; and
 (ii) one or more other decisions (whether or not of the Commissioner); and
 (b) the decisions are related, or it would be efficient for the ART to consider the decisions together.
 (2) Subject to the requirements of this Act or any other law relating to review of the decisions:
 (a) the entity may apply for review of the decisions together; and
 (b) the ART may deal with the decisions together.

Division 170—Court appeals against objection decisions

170‑5  Time limit for appeals
  An appeal to a court against an objection decision must be lodged with the court within 60 days after the entity appealing is served with notice of the decision.

170‑10  Grounds of objection and burden of proof
  In proceedings on an appeal under section 160‑25 to a court against an objection decision:
 (a) the appellant is, unless the court orders otherwise, limited to the grounds stated in the objection to which the objection decision relates; and
 (b) the appellant has the burden of proving that the administrative decision concerned should not have been made or should have been made differently.

170‑15  Order of court on objection decision
  Where a court hears an appeal against an objection decision under section 160‑25, the court may make such order in relation to the decision as it thinks fit, including an order confirming or varying the objection decision.

170‑20  Implementation of court order in respect of objection decision
 (1) When the order of the court in relation to the objection decision becomes final, the Commissioner must, within