Does Yusuf apply to 473EA?

Federal Court: Section 430 requires AAT to provide written statement of reasons for Part 7-reviewable decisions. In Yusuf, it was held as follows about s 430: "The Tribunal is required, in setting out its reasons for decision, to set out "the findings on any material questions of fact". If it does not set out a finding on some question of fact, that will indicate that it made no finding on that matter; and that, in turn, may indicate that the Tribunal did not consider the matter to be material". Does the same principle apply to s 473EA, which requires the IAA to set out its reasons for a decision?

The Federal Court (FCA) answered that question as follows:

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