20 Q2 What factors do you consider bear upon the decision of a taxpayer when cho Administrative Appeals Tribunal in relation to the disallowance of an objec between the Federal Court or the Select an answer and submit. For keyboard navigation, use the up/down arrow keys to sel answer. a The costs involved and the nature and significance of the matter in dispute b 3 d whether the materials involves the exercise of the Commissioner's discretion the nature and significant of the matter in dispute and amount of tax involved the possibility of having to pay the other party's costs in court e the nature of the evidence available All of the above