On hearing an appeal against a decision or direction of the Commissioner, the Federal Court may do any one or more of the following:
(a) admit further evidence orally, or on affidavit or otherwise;
(b) permit the examination and cross - examination of witnesses, including witnesses who gave evidence before the Commissioner;
(c) order an issue of fact to be tried as it directs;
(d) affirm, reverse or vary the Commissioner's decision or direction;
(e) give any judgment, or make any order, that, in all the circumstances, it thinks fit;
(f) order a party to pay costs to another party.