(a) confirm, vary or revoke the decision or direction appealed against; or
(b) substitute its own decision or direction for the decision or direction appealed against.
(2) An appeal board may make any order that it thinks fit with regard to the payment of¡X
(a) costs or expenses of the appeal proceedings; or
(b) costs or expenses of the Director or any other person in the proceedings.
(3) The costs and expenses ordered to be paid under subsection (2) are recoverable as a civil debt.
(4) An appeal board must issue to the appellant and the Director a notice of its determination and the reasons for it.