9.2.4.1 — Both parties to an AAT appeal have a further right of appeal to the Federal Court and, by leave, to the High Court. However, these rights exist only in relation to questions of law.

9.2.4.2 — In other words, the AAT has the final decision on questions of fact but its interpretation or application of the law can be challenged in the Federal Court. Decisions of the Federal Court and the High Court are binding on the Department and the AAT.

9.2.4.3 — Recovery action is to proceed even where an appeal to the courts has been lodged, unless the court issues a stay order at the request of the debtor. This also applies to the imposition and recovery of any penalty interest and administrative charge incurred.