(1) In hearing the appeal, the Federal Court may make findings of fact if:
(a) the findings of fact are not inconsistent with findings of fact made by the Tribunal (other than findings made by the Tribunal as the result of an error of law); and
(b) it appears to the Court that it is convenient to do so.
(2) In deciding whether it is convenient, the Court must have regard to:
(a) the extent (if any) to which it is necessary to make findings of fact; and
(b) the means by which those facts might be established; and
(c) the quick and efficient resolution of the whole of the matter; and
(d) the relative expense and delay (if any) to the parties if the Court, rather than the Tribunal, makes the findings of fact; and
(e) whether any of the parties considers that it is appropriate for the Court, rather than the Tribunal, to make the findings of fact; and
(f) any other matters that the Court considers relevant.
(3) For the purposes of this section, the Court may:
(a) have regard to the evidence given in the proceeding in the Tribunal; and
(b) receive further evidence.