Any review may take into account any one or more of the following matters, in whole or in part:

(a) the operation of a council, including the performance and exercise of the council's functions and powers, the administrative operation of the council, the governance of the council and the decision making of the council;

(b) the boundaries of the municipal area and any electoral district;

(c) the naming of the municipal area, council and electoral district;

(d) the declaration of a municipal area or part of a municipal area as a city;

(e) the naming, or changing of the name, of a city;

(f) the creation or abolition of a municipal area or electoral district;

(g) the division of the municipal area into electoral districts;

(h) the combining of 2 or more municipal areas, parts of 2 or more municipal areas or 2 or more electoral districts;

(i) the creation or abolition of councils;

(j) the election of councillors of a municipal area;

(k) the total numbers of persons to be elected as councillors of a municipal area or in respect of each electoral district;

(l) any other factor;

(m) any matter referred to it by the Minister.