Queensland Consolidated Acts Queensland Consolidated Acts(1) If the commissioner decides to allow an objection to an assessment in whole or part, or a court or QCAT makes a decision about a taxpayer's tax law liability, the commissioner must make any reassessment necessary to give effect to the decision.
(2) However, the commissioner does not have to make a reassessment to give effect to a decision of a court or QCAT until—
(a) the end of the period allowed for an appeal against the decision; or
(b) if an appeal is started against the decision—the appeal ends.