(1) A position statement of the Authority may state—
(a) the Authority's opinion on how a provision of this Act or the regulations would apply to a class of persons or to a set of circumstances; or
(b) how the Authority would exercise a discretion under a provision of this Act or the regulations.
(2) For the purposes of subsection (1)(b), the Authority exercises a discretion if the Authority—
(a) forms an opinion as to the existence of a fact; or
(b) attains a state of mind; or
(c) makes a determination; or
(d) exercises a power; or
(e) refuses or fails to do any of those things.
S. 108 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12− 30, 3/2020 ss 42– 44, 47/2020 s. 26).