The Regulation Governing the Handling of Investigation Procedures for Railway Occurrence Article 5

The TTSB shall, on the basis of the report and the information collected by the on-scene team, determine whether the event in the report is a major railway occurrence, and, where necessary, may form a review board to review disputes over the determination.
中文原文 重大鐵道事故調查作業處理規則第5條
運安會應依通報內容及先遣小組蒐集之資料,認定通報事件是否為重大鐵道事故,必要時並得組成審查會對認定之爭議進行審查。

English translation for reference only; the Chinese text prevails. Not legal advice.