(1) On a review of a reviewable decision, the Inspector - General has all the powers of the trustee and may:
(a) confirm the decision; or
(b) vary the decision; or
(c) set aside the decision; or
(d) set aside the decision and make a decision in substitution for the decision so set aside.
Application of this Subdivision to Inspector - General's decision
(2) This Subdivision (apart from sections 139ZIO to 139ZIT), applies to a decision made by the Inspector - General as if it had been made by the trustee under this Subdivision.