General rule
(1) A decision of the Tribunal is a Tribunal guidance decision if:
(a) the decision is made by the Tribunal constituted for the purposes of a proceeding in accordance with:
(i) section 40 (exception--President refers application for review that raises issue of significance); or
(ii) section 41 (exception--President, on appeal, refers Tribunal decision that raises issue of significance); and
(b) the decision is:
(i) made under section 105 (Tribunal decision on review of reviewable decision); and
(ii) not made in accordance with subsection 103(2) (decision agreed by parties); and
(c) the decision is not declared under subsection (2) of this section to be an excluded decision.
Exception--declared by President
(2) The President may, in writing, declare that a decision made under section 105 by the Tribunal constituted for the purposes of a proceeding in accordance with section 40 or 41 is an excluded decision.
(3) A declaration made under subsection (2) is not a legislative instrument.
(4) The President must publish declarations made under subsection (2).