109Tribunal guidance decisions

#### 109 Tribunal guidance decisions 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).