(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.