54 Finally, to the extent that it is suggested that this Tribunal does not have jurisdiction to review an "invalid" decision, it is worth recalling that just because the respondent had in law no power to entertain an application to alter, amend or vary (except perhaps to reject it), this Tribunal does not lose its jurisdiction to review that decision which is attracted by the existence in fact of a decision which purports to be a reviewable decision taken under TPS 2. More importantly, the same result would follow even if the respondent had invalidly altered, amended or varied its previous decision. This is because it is well established, that "[a] Tribunal has jurisdiction provided there is a decision in fact and provided further that the decision purports to have been made in exercise of powers conferred by an enactment whether or not as a matter of law it was validly made and whether or not action on the basis there was power to make the decision was right or wrong": Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd [1979] FCA 21; (1979) 41 FLR 338 , at 346, per Bowen CJ.