177Court may make findings of fact

#### 177 Court may make findings of fact (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.