Northern Territory Numbered Acts Northern Territory Numbered Acts(1) Effect is to be given to a decision on objection or appeal as follows:
(a) if the decision affects an assessment of a tax liability – the Commissioner must make a reassessment to accord with the decision on the objection or appeal;
(b) the Commissioner must make any payment required to give effect to the decision;
(c) the Commissioner may recover any amount found to be payable to the Commissioner or the Territory as a debt due to the Territory.
(2) However, if a decision on objection or appeal is subject to appeal or further appeal, the Commissioner is not required to act under subsection (1):
(a) until the time for commencing appellate proceedings has passed; or
(b) if appellate proceedings are commenced – until all appeals have been finally resolved.
(3) If an amount is required to be refunded as a result of an objection or appeal, the objector or appellant is entitled to the amount with interest.
(4) The interest is payable at the market interest rate for the period from the date of the appellant's payment to the date of the refund.