Questão jurídica principal
Whether the Department's 2 May 2017 decision on the burden-sharing correction was legally effective or void.
Decisão extraída
The decision was void because it contained no substantive dispositive ruling capable of being altered or annulled; the earlier correction sheet was not a decision either.
Fundamentação extraída
The court found a serious formal defect: the correction sheet of 18 March 2016 was merely an internal form, and the 2 May 2017 act only rejected the objection without materially deciding the disputed allocation. A substantive disposition is required for a valid administrative decision.