Explain ,in detail ,the manner in which objection,review and appeal rights can be pursued by taxpayers and the Commissioner of Taxation pursuant to Part IVC of the Taxation Administration Act 1953 (cth)('TAA').

What are some of the factors which need to be considered in deciding whether to exercise those rights in the AAT or the Federal Court? 

Explain your answer with reference to case law and the relevant provisions of the ITAA36 and/or ITAA97 together with any ATO administrative guidance.