Which of the following courts or tribunals is able to 'stand in the shoes of the taxpayer' and thereby effectively reconsider the case?

Question

Quizplus · Accepted Answer

The Administrative Appeals Tribunal (AAT) has the capability to 'stand in the shoes of the taxpayer', meaning it can review a decision de novo (afresh) and make a new decision based on the merits of the case. This contrasts with courts like the Federal Court, State Supreme Courts, and the High Court, which generally review decisions for legal error rather than reconsidering the facts of the case anew.

Which of the Following Courts or Tribunals Is Able to 'Stand